Official dispatch 3967/CT-CS provides detailed guidance on the policy VAT for businesses, helping them understand the process of declaring additional documents, refunding taxes and transferring undeducted taxes. Correctly applying this document helps businesses reduce legal risks, optimize cash flow and manage taxes effectively.
Legal basis related to official dispatch 3967/CT-CS
To properly apply Official Letter 3967/CT-CS, businesses need to have a firm grasp of legal documents on VAT and tax administration. These bases help guide tax declaration, tax refund and handling of undeducted tax accurately and effectively.
| STT | Legal documents | Related content |
| 1 | Law on VAT 2008 (and modifications) | Regulations on VAT calculation, deduction and refund. Official dispatch 3967/CT-CS provides guidance on application to investment projects. |
| 2 | Tax Administration Law 2019 | Regulations on the rights and obligations of taxpayers and tax authorities. Official dispatch 3967/CT-CS providing guidance on supplementary declaration of VAT dossiers. |
| 3 | Decree 209/2013/ND-CP | Guidance on VAT management, refunds and deductions. Official dispatch 3967/CT-CS for specific investment projects. |
| 4 | Circular 219/2013/TT-BTC | Regulations on declaration, payment and refund of VAT. Official dispatch 3967/CT-CS applied to business practice. |
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5 |
Previous guidance documents | Including documents on VAT refunds and tax transfers without deductions. Document 3967/CT-CS updated and clarified for 2025. |
The importance of official dispatch 3967/CT-CS
Understanding the importance of Official Letter 3967/CT-CS helps businesses recognize the benefits of properly implementing VAT guidelines. This not only ensures compliance with the law but also reduces risks, optimizes financial benefits and increases transparency in investment project management.
Helping businesses comply with the law
Official Letter 3967/CT-CS provides detailed instructions on VAT declaration, tax refund and transfer of undeducted tax. Thanks to that, enterprises can fulfill their tax obligations accurately, in accordance with the law, avoiding unnecessary violations.
Reduce tax risks and late payment penalties
Compliance with the guidelines in Official Letter 3967/CT-CS helps businesses minimize risks related to incorrect declaration, late submission or missing tax records. This limits the possibility of being fined and having disputes with tax authorities.
Support to optimize financial benefits from VAT
Official Letter 3967/CT-CS clarifies the conditions for tax refunds and how to carry forward undeducted tax amounts, helping businesses make the most of VAT benefits. Thanks to that, businesses' cash flow is managed effectively, reducing financial pressure.
Increase transparency and control over cash flow
Following the guidance of Official Dispatch 3967/CT-CS helps businesses have a clear and transparent tax management system. This facilitates easy control of cash flow during the implementation of investment projects, ensuring that taxes are recorded and processed on time.
Main content of official dispatch 3967/CT-CS
Official Letter 3967/CT-CS provides important guidance on value added tax (VAT) for investment projects. Understanding the main content of the document helps businesses to make additional declarations and documents. VAT refund and transfer the remaining tax amount accurately and transparently, while minimizing legal risks and optimizing financial benefits.
Instructions for additional tax declaration in Official Dispatch 3967/CT-CS
Official dispatch 3967/CT-CS state clearly:
“In case the additional declaration only increases or decreases the amount of value added tax that can be deducted and transferred to the next period, it must be declared in the current tax period.”
This means that when a business discovers an error in its VAT declaration, it needs to make a supplementary declaration immediately in the current tax period, instead of waiting until the next period.
Conditions for VAT refund according to Official Dispatch 3967/CT-CS
According to official dispatch 3967/CT-CS, for an investment project to be refunded value added tax (VAT), the enterprise must simultaneously satisfy the following conditions:
The project has been completed and put into operation.
The investment project must complete the main items and officially go into production and business. This ensures that the input VAT arising from the project is legal and has a basis for tax refund.
There is input VAT that has not been deducted.
Enterprises must clearly determine the input VAT amount arising during the project implementation but not yet deducted from previous periods. This tax amount must have full invoices and valid documents to prove its legality and validity according to regulations.
Submitted tax refund application
Enterprises must prepare and submit complete tax refund application documents in accordance with legal regulations. This application includes VAT declaration, invoices, related documents and other necessary documents for the tax authority to review and make tax refund.
Handling of VAT amounts that are not eligible for refund according to Official Dispatch 3967/CT-CS
In case the investment project does not fully meet the conditions for VAT refund, the enterprise still does not lose its tax benefits. According to Official Letter 3967/CT-CS, the input VAT amount that has not been deducted will be carried forward to the next tax period.
This means that instead of refunding the tax immediately, the business can deduct this tax in the following periods, when the project meets the conditions. This approach helps the business maintain a stable cash flow, avoiding financial disruption due to late or ineligible tax refunds.
The tax transfer mechanism also demonstrates the flexibility of the tax authority, ensuring compliance with the law while supporting businesses in managing and exploiting VAT benefits legally. Thanks to that, businesses can plan their finances more effectively and minimize tax risks during project implementation.
Detailed analysis of new points in official dispatch 3967/CT-CS
To help businesses quickly grasp and apply correctly, analyzing the new points in Official Dispatch 3967/CT-CS is very necessary. This section focuses on clarifying important changes in procedures for additional declaration of documents, VAT refunds and transfer of undeducted tax amounts, helping businesses fully fulfill their tax obligations and optimize financial benefits.
Flexibility in declaring additional tax records according to official dispatch 3967/CT-CS
According to Official Letter 3967/CT-CS, enterprises are allowed to declare additional VAT records in the current tax period if errors are discovered or data needs to be adjusted. This regulation brings many practical benefits:
Avoid penalties for false declarations
Businesses do not have to wait until the next tax period to make adjustments. Timely supplementary declarations help reduce the risk of being penalized by tax authorities for inaccurate or late declarations.
Adjust data in a timely manner
VAT errors, whether an increase or decrease, can be corrected in the current period. This helps tax records reflect reality, avoiding errors piling up in future periods.
Ensure transparent and compliant records
Timely supplementary declarations help tax records to be transparent, complete and legal. Businesses can easily prove to the tax authorities that all VAT has been declared and processed correctly.
Support for VAT refund according to Official Dispatch 3967/CT-CS
Based on detailed instructions from Official Letter 3967/CT-CS, businesses will receive many benefits when performing VAT refund procedures in accordance with regulations. The table below summarizes important benefits that help businesses save time, reduce risks and understand the tax refund steps.
| Benefit | Detailed description |
| Know the exact VAT refund procedure | Enterprises clearly understand the steps, documents to prepare and submission procedures to get tax refund approval from the tax authority. |
| Save time and resources | Specific instructions help businesses avoid having to redo documents, reducing administrative effort and costs. |
| Minimize legal risk | Following the correct procedures and instructions in Official Dispatch 3967/CT-CS helps businesses avoid mistakes, tax law violations and penalties from tax authorities. |
Carry forward undeducted tax amount according to Official Dispatch 3967/CT-CS
During the implementation of an investment project, there may be cases where the enterprise is not eligible to deduct or fully pay the input VAT. According to the guidance of Official Letter 3967/CT-CS, this undeducted tax will be carried forward to the next tax period.
This brings many practical benefits:
- Maintain stable cash flow: Undeducted VAT is retained for deduction in subsequent periods, helping businesses avoid sudden financial pressure.
- Reasonable financial planning: Businesses can predict the amount of tax deductible in the following periods, thereby planning costs and cash flow more accurately.
- Comply with the law, reduce risks: Transferring tax amounts in accordance with regulations helps businesses ensure legality, transparency and avoid errors in tax declaration.
Thanks to this mechanism, businesses can manage VAT effectively, especially with long-term projects with large investment costs.
Instructions for implementation according to Official Dispatch 3967/CT-CS
Before proceeding with VAT refund, businesses need to clearly understand the steps according to Official Letter 3967/CT-CS. Correctly following the process from checking conditions, preparing documents, submitting documents to monitoring results will help ensure tax benefits, reduce risks and save time.
Step 1: Check tax refund conditions
Before proceeding with VAT refund, enterprises need to carefully check whether the investment project has fully met the conditions according to Official Letter 3967/CT-CS. This check is an important step to ensure that the tax refund process goes smoothly and in accordance with the law.
Enterprises need to confirm that the investment project has completed important items and officially entered into production and business operations. This helps the tax authority confirm the legality of input VAT arising from the project.
Next, the business needs to review the input VAT that has been incurred but not yet deducted. All invoices and related documents must be valid, complete and have a clear legal basis. This ensures that the tax refund request is accepted.
Finally, businesses need to prepare tax refund dossiers according to the instructions of Official Letter 3967/CT-CS. This dossier must include complete declarations, invoices, vouchers and related documents to avoid omissions or requests for additional information from the tax authority, thereby ensuring the tax refund process goes smoothly.
Step 2: Prepare tax refund documents
VAT refund dossier is one of the important factors that determine whether the tax authority will accept the enterprise's tax refund request or not. Therefore, preparing completely and accurately from the beginning will help the enterprise save time, avoid having the dossier returned or being requested for additional information many times.
This is the most important and mandatory document in the tax refund dossier. Enterprises need to prepare a complete and accurate declaration, reflecting the correct input VAT amount incurred and the tax amount requested for refund. Errors in the declaration may lead to the tax authority rejecting or prolonging the processing time of the dossier.
All invoices and documents related to the investment project must be valid and have full information according to the provisions of law. This is the basis to prove the legality of the expenses and input VAT that the enterprise requests to be refunded. Missing or incorrect documents may result in the loss of the right to refund the corresponding expenses.
Financial statements are documents that accurately reflect the financial situation and production and business activities of an enterprise. In tax refund dossiers, financial statements help tax authorities check the consistency between accounting data and data on the VAT declaration. This ensures the transparency, reasonableness and legality of tax refund dossiers.
Step 3: Submit tax refund application
After preparing the necessary documents, the enterprise proceeds to submit the VAT refund dossier to the competent tax authority. This is an important step, because only when the dossier is received validly, the tax refund process will officially begin.
Enterprises need to clearly understand and comply with the deadline for submitting documents as prescribed in Official Dispatch 3967/CT-CS. Late submission of documents may cause enterprises to lose the opportunity to receive timely tax refunds, affecting the financial plan and cash flow of the investment project.
Tax refund dossiers must be presented fully, arranged scientifically and clearly. This helps the tax authority easily check, compare and process the dossier quickly. If the dossier is incomplete, does not match the data or has errors, the business will be asked to supplement it, and even risk being refused to process.
Some common errors such as declaring incorrect tax numbers, missing documents, or using illegal invoices can cause the application to be returned. Businesses need to review carefully before submitting to avoid prolonging the processing time, affecting the tax refund progress.
Step 4: Track results
The VAT refund process does not stop at submitting the application. Once the application has been received, businesses need to proactively monitor the processing progress to ensure their rights and avoid risks.
Businesses should regularly update information on the status of their application processing at the tax authorities. Timely monitoring helps to detect early additional requests or adjustments from the tax authorities, avoiding interruptions in the tax refund process.
When the tax authority issues a tax refund decision, businesses need to carefully check the results. In particular, the VAT refund amount must be consistent with the declared data and in accordance with the regulations in Official Dispatch 3967/CT-CS. This is a step to confirm the legitimate financial rights of the business.
In some cases, the tax authority may request the business to provide additional documents or explain the data. The business needs to quickly supplement the information so that the processing can continue, avoiding prolongation or affecting the financial plan. To easily visualize how to apply Official Dispatch 3967/CT-CS in practice, we can refer to the following two typical situations:
Completed factory investment project
A company completed construction of a factory in June 2025 and began operations. The company filed a VAT refund application according to the instructions in Official Dispatch 3967/CT-CS in July 2025. Thanks to the complete and valid application, the tax authority approved the refund of legally generated input VAT, helping the company quickly receive cash flow and optimize investment costs.
Investment project under construction
In case a project is still under construction and does not meet the conditions for tax refund, the input VAT amount not yet deducted will be carried forward to the next tax period according to the guidance of Official Letter 3967/CT-CS. When the project is completed, the enterprise can continue to carry out tax refund procedures, ensuring that tax benefits are preserved.
These examples help businesses understand how to apply Official Letter 3967/CT-CS in practice, from tax refunds for projects that have come into operation to carrying over ineligible tax amounts, thereby planning finances and managing taxes more effectively.
Important notes when applying Official Dispatch 3967/CT-CS
When implementing the regulations in Official Letter 3967/CT-CS, businesses need to pay attention to some important points to ensure accurate tax refund records, comply with deadlines, fully retain documents and update the latest instructions from the tax authorities. The table below summarizes the necessary notes for businesses to implement correctly and effectively.
| Note | Detailed content |
| Ensure accuracy | All information and data in the tax refund application must be accurate and complete. Errors may result in the application being rejected or in a longer processing time. |
| Comply with the application submission deadline | Enterprises need to submit documents on time as prescribed in Official Dispatch 3967/CT-CS to avoid being fined or losing the opportunity to get a timely tax refund. |
| Keep documents | All invoices and documents related to investment projects must be carefully kept for inspection and comparison when requested by tax authorities. |
| Follow new updates | The Tax Department may issue additional guidance documents. Businesses need to regularly monitor to apply promptly and avoid errors. |
Conclude
Official Letter 3967/CT-CS is an important guiding document to help businesses fully fulfill their VAT obligations and at the same time maximize their legal rights. Mastering the content of this document helps businesses to declare additional documents, refund taxes and transfer undeducted taxes accurately and transparently.
Correctly applying the guidance from Official Dispatch 3967/CT-CS not only helps businesses reduce legal risks and avoid penalties, but also optimize cash flow and financial planning for investment projects. Businesses will easily manage VAT, maintain transparent records and fulfill tax obligations professionally.
To effectively implement the regulations in Official Dispatch 3967/CT-CS, businesses can cooperate with MAN – Master Accountant NetworkWe provide consulting, declaration and VAT refund support services, helping businesses save time, minimize risks and optimize financial benefits from taxes. Contact us now for professional and comprehensive support.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
