On 14 October 2024, the General Department of Taxation issued Official Letter No. 4566/TCT-KK guiding VAT declaration and refund for investment projects in other provinces and cities as follows:

The company is headquartered in one province, implementing a new investment project in another province. The project has been put into operation. If the company fails to submit a dossier of request for VAT refund for an investment project but carries forward the VAT amount of the investment project that has not yet been refunded to the declaration form 01/GTGT of production and business activities, if the input VAT amount of exported goods (including the input VAT amount of investment activities; construction,  the formation of fixed assets that meet the provisions of law on investment and service of production and trading of export goods), after clearing with the remaining payable VAT amount of goods and services for domestic consumption of VND 300 million or more, the tax shall be refunded.  the refundable VAT amount of exported goods and services must not exceed the turnover of exported goods and services multiplied by (x) by 10%.