October 30, 2023

Decision 1388/QD-TCT regarding risk management of VAT refund

The General Department of Taxation said that from 25 October 2023, risk management for classifying VAT refund documents will be applied nationwide. The set of criteria indicators (CSTC) classifies VAT refund dossiers and selects taxpayers to inspection plans post-refund check, divided into 3 groups: Group I: CSTC group classifies VAT refund applications for checking first…

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