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The Tax Administration Law stipulates that tax refund applications are classified into two cases: "first refund - check later" and "first check - refund later". In case of refund first - check later is done within 6 working days, and in case of first check - refund later is done within 40 working days. The Tax Department is strengthening propaganda on tax refund procedures so that businesses can proactively prepare documents before sending them to the tax authorities, in order to avoid dossiers

Duyen haiNational assemblyLaw on tax administrationAccounting departmentDepartment of taxationTax declarationGeneral departmentTax administrationPrime ministerOfficial dispatchTax administration law