Are there any risks when the Customs office refunds the overpaid Value Added Tax at the import stage?
12:15 | 29/11/2021
VCN - According to the provisions of the Law on Tax Administration and guiding documents, specifically Point 4, Clause 65, Article 1 of Circular 38/2018/TT-BTC amending and supplementing Circular 38/2015/TT-BTC, Customs has the authority to refund the overpaid Value Added Tax (VAT) at the import stage. Through the implementation of overpaid VAT refund according to this regulation, are there any risks or gaps that lead to errors?