Guidelines on Value-Added Tax Refund for Imported Goods Subsequently Sold to Export Processing Enterprises
On July 30, 2025, the Bac Ninh Provincial Tax Department issued Official Letter No. 1446/BNI-QLDN3 regarding the refund of value-added tax (VAT) for imported goods subsequently sold to export processing enterprises (EPEs). The details are as follows: 1. Eligible entities for VAT refund: Enterprise...










