Official Dispatch No. 1909/CTH-QLDN1 of Can Tho City Tax Department dated September 29, 2025 provides detailed instructions on VAT refunds from July 2025. Accordingly, from the July 2025 tax refund period or the third quarter of 2025, the buyer will not be refunded if the seller's invoice has not declared VAT or still owes VAT. This article will provide detailed instructions and analyze the new regulations according to Official Dispatch No. 1909/CTH-QLDN1, Law No. 48/2024/QH15 and Decree 181/2025/ND-CP, helping businesses apply correctly and avoid risks when refunding taxes.
Legal basis for applying Official Dispatch No. 1909/CTH-QLDN1
To properly implement the regulations on VAT refunds from July 2025, businesses need to firmly grasp the legal basis of Official Dispatch No. 1909/CTH-QLDN1. Relevant legal documents create a solid basis for tax refunds, guide procedures, conditions for application and handling of special cases such as sellers who have not declared or owe VAT.
| Legal documents | Main content |
| Official dispatch No. 1909/CTH-QLDN1 (September 29, 2025, Can Tho City Tax Department) | Detailed instructions on VAT refunds from July 2025 or the third quarter of 2025; regulations on conditions for valid invoices and handling cases where sellers have not declared or still owe VAT. |
| Law No. 48/2024/QH15 | Stipulate conditions, benefits and procedures for VAT refund, including exported goods and services; determine legal documents for tax refund requests. |
| Decree 181/2025/ND-CP | Detailed instructions on how to submit tax refund applications, applicable conditions, and handling of special cases regarding VAT declaration and debt. |
The importance of Official Dispatch No. 1909/CTH-QLDN1 for businesses
Official Letter No. 1909/CTH-QLDN1 plays an important role in guiding businesses to make VAT refunds from July 2025. Mastering and correctly applying this document brings many practical benefits:
Ensuring VAT refund rights
Thanks to Official Dispatch No. 1909/CTH-QLDN1, businesses can accurately determine which input invoices are eligible for tax refund. VAT refund and any invoices that do not meet the requirements. This helps businesses avoid the situation where tax refund applications are rejected due to unreported invoices or the seller still owes money. VATEnsuring tax refund benefits will directly affect the cash flow and profits of the business.
Effective legal risk management
Official Letter No. 1909/CTH-QLDN1 helps businesses understand the legal regulations related to VAT refund dossiers. By following the instructions correctly, businesses minimize the risk of being charged back taxes, fined or subject to unexpected tax audits. This is an important factor in helping businesses operate transparently and comply with current tax laws.
Cash flow management and financial planning
By understanding the tax refund conditions according to Official Letter No. 1909/CTH-QLDN1, businesses can plan payments, forecast cash flow and optimize VAT refunds. This is especially important for businesses that export or have a large volume of VAT invoices, helping to improve financial management efficiency and increase the ability to reinvest.
Optimizing business performance
Compliance with Official Dispatch No. 1909/CTH-QLDN1 not only helps businesses reduce tax audit risks but also increases transparency in financial management, optimizes profits and creates trust from partners, tax authorities and investors. This is the basis for businesses to develop sustainably and professionally in today's business environment.
Main content of Official Dispatch No. 1909/CTH-QLDN1
Official dispatch No. 1909/CTH-QLDN1 was issued by the Can Tho City Tax Department on September 29, 2025. The purpose of the dispatch is to guide businesses to make input VAT refunds from July 2025 or the third quarter of 2025. Understanding the content of the dispatch helps businesses follow the correct procedures, ensure their rights and reduce legal risks related to taxes.
Date of issue and issuing agency
The document takes effect from September 29, 2025, and was issued by the Can Tho City Tax Department, which is the agency directly managing and guiding businesses on VAT in the locality. Understanding the origin of the document helps businesses be sure of the legality of this guidance.
Scope of application
The document applies to all businesses requesting VAT refunds from the tax period of July 2025 or the third quarter of 2025. This is important information for businesses to determine the time to submit tax refund dossiers and fully prepare related documents and invoices. The scope of application also includes exporting businesses, to provide detailed instructions on refunding input VAT related to exported goods and services.
Important regulations on tax refunds
The document clearly states that enterprises are only entitled to a refund of input VAT if the seller's invoice has been fully declared and VAT has been paid in accordance with the tax period. In case the invoice has not been declared or the seller still owes VAT, the enterprise will not be entitled to a refund of the corresponding amount.
However, the VAT amount that has not been refunded can still be deducted in the next period, if it meets the conditions under the VAT Law. This ensures that businesses do not lose their legal rights from valid input invoices.
Conditions for VAT refund according to Official Dispatch No. 1909/CTH-QLDN1
To carry out VAT refunds according to Official Letter No. 1909/CTH-QLDN1, businesses need to understand the basic conditions, cases where refunds are not allowed, and solutions for input VAT deduction. Understanding these conditions helps businesses prepare complete documents, avoid the risk of tax refund rejection, and optimize tax benefits.
Basic conditions for VAT refund
To apply Official Letter No. 1909/CTH-QLDN1, enterprises must meet a number of basic conditions. First of all, the company must be eligible for tax refund according to Clause 1, Article 15 of Law No. 48/2024/QH15.
In addition, the VAT refund dossier must be complete and valid, meeting the provisions in Clauses 9 and 10, Article 15 of Law No. 48/2024. This is an important factor to carry out VAT refund according to Official Dispatch No. 1909/CTH-QLDN1 without encountering obstacles from the tax authority.
In addition, only invoices that the seller has declared and paid VAT in the correct tax period will be included in the tax refund dossier. Enterprises need to carefully check the seller's declaration status to ensure that the invoices are accepted during the tax refund process.
Cases where VAT is not refunded
Official dispatch No. 1909/CTH-QLDN1 also specifies cases where enterprises are not entitled to tax refunds. According to Point c, Clause 9, Article 15 of Law No. 48/2024, detailed in Clause 3, Article 37 of Decree 181/2025, if the seller has not submitted the VAT declaration for the corresponding period or still owes VAT for that period, the enterprise will not be entitled to a tax refund for the corresponding invoices.
This emphasizes that, in order to carry out VAT refunds according to Official Letter No. 1909/CTH-QLDN1, enterprises must proactively check the declaration status and tax debts of the seller before submitting the tax refund application. Failure to comply may result in the application being rejected and loss of tax benefits.
Deduct input VAT instead of refund
In case the invoice is not eligible for tax refund, Official Letter No. 1909/CTH-QLDN1 guides businesses to deduct input VAT instead of requesting a refund.
According to Clause 1, Article 14 and meeting the conditions in Clause 2, Article 14 of the Law on VAT, the VAT amount that has not been refunded can still be deducted in the following period. This is the optimal solution to help businesses still take advantage of VAT benefits, reduce corporate income tax payable without losing the right to tax refund.
Mastering these conditions ensures that businesses carry out VAT refunds according to Official Dispatch No. 1909/CTH-QLDN1 accurately, transparently and in compliance with the law.
Instructions for submitting tax refund applications according to Official Dispatch No. 1909/CTH-QLDN1
To comply with the regulations in Official Dispatch No. 1909/CTH-QLDN1, businesses need to prepare and submit VAT refund dossiers completely and accurately. Complying with the instructions will help businesses ensure their rights, avoid rejection of dossiers and reduce the risk of tax audits.
Prepare tax refund documents
Before submitting VAT refund dossiers according to Official Letter No. 1909/CTH-QLDN1, enterprises need to fully prepare relevant documents and papers. This helps ensure that the dossiers are valid, tax refund rights are protected and comply with the regulations of the tax authorities. The table below lists in detail the types of documents that need to be prepared, along with a specific description of each type to make it easy for businesses to implement:
| STT | Profile content | Detailed description |
| 1 | Report on paid input VAT invoices | Confirm the taxes actually paid, as a basis for calculating the VAT refund. |
| 2 | Legal payment documents | Include receipts, contracts or bank statements, proving legitimate payment for VAT invoices. |
| 3 | Documents proving exported goods and services | For businesses eligible for export tax refund, including export contracts, warehouse delivery notes, bills of lading, etc. |
Check seller declaration status
Before submitting VAT refund dossiers according to Official Letter No. 1909/CTH-QLDN1, enterprises need to carefully check the VAT declaration status of the seller. This helps to determine which invoices are eligible for tax refund, eliminate invoices that have not been declared or have tax arrears, thereby ensuring rights and compliance with tax authority regulations. The table below provides detailed instructions on the checks that need to be carried out before submitting a VAT refund application:
| STT | Inspection work | Detailed description |
| 1 | Tax period reconciliation | Compare the tax period of the input invoice with the seller's tax payment period to ensure the invoice is valid. |
| 2 | Confirmation of VAT declaration | Check that the seller has submitted complete VAT declaration documents in accordance with regulations. |
| 3 | Remove invalid invoices | Eliminate invoices that are not declared or have VAT arrears, as these will not be accepted in tax refund applications. |
Submit tax refund application
After completing the application and checking the valid invoice, the enterprise shall submit the tax refund application according to the instructions of Official Dispatch No. 1909/CTH-QLDN1:
- Submit directly to the tax authority or through the electronic portal as prescribed.
- Keep all records including invoices, payment documents and related reports for explanation when tax authorities inspect.
Correctly implementing these steps helps businesses ensure VAT refund rights, comply with Official Dispatch No. 1909/CTH-QLDN1 and minimize tax risks.
Illustrative example related to Official Dispatch No. 1909/CTH-QLDN1
Enterprise A requests a VAT refund for the period of July 2025. The tax refund dossier prepared by the enterprise includes an input VAT invoice worth VND 500 million, legal payment documents such as receipts, contracts or bank documents, and invoices related to exported goods worth VND 200 million. Preparing these documents in full helps the enterprise meet the requirements under Official Dispatch No. 1909/CTH-QLDN1 and ensure legitimate tax refund rights.
Before submitting the application, Enterprise A carefully checks the VAT declaration status of the seller. First, the enterprise compares the tax period of the input invoices with the tax period of the seller to ensure that all invoices are in the appropriate tax period.
Next, the business confirms that the seller has submitted a complete VAT declaration and made payment on time, avoiding risks related to invalid documents. Finally, the business eliminates invoices that have not been declared or have VAT arrears, because these invoices will not be accepted in the tax refund dossier.
After completing the inspection and eliminating invalid invoices, the total valid VAT refund that Enterprise A is entitled to is 650 million VND, including 450 million VND from regular invoices and 200 million VND from export invoices. For the VAT amount that is not eligible for refund, the enterprise can still deduct it in the next period according to regulations, helping to optimize tax benefits without losing legal tax.
Important notes when applying Official Dispatch No. 1909/CTH-QLDN1
When applying Official Letter No. 1909/CTH-QLDN1, businesses need to pay special attention to a number of important points to ensure valid VAT refund dossiers, avoiding the risk of being rejected or having to pay back taxes. Compliance with these notes not only helps businesses optimize tax benefits but also ensures transparent management, monitoring and record keeping processes. The table below summarizes important notes with detailed instructions, helping businesses fully and accurately comply with the regulations of the document.
| STT | Important Note | Detailed description |
| 1 | Track seller declarations | Always check that the seller has submitted the VAT return on time to ensure valid invoices when claiming tax refunds. |
| 2 | Keep complete records | Invoices, contracts, and payment documents must be kept for at least 10 years to explain when tax authorities inspect. |
| 3 | Invoice classification is not qualified | Invoices that are not eligible for tax refund are not included in the tax refund file, but can still deduct input VAT for the following period. |
| 4 | Using tax management software | Use ERP or tax software to automatically filter eligible invoices, reduce errors and save time processing documents. |
| 5 | Update new tax policy | Follow relevant circulars, decrees and official dispatches to properly apply the latest regulations, avoid violations and loss of tax refund rights. |
Conclude
Official Letter No. 1909/CTH-QLDN1 is an important guide to help businesses make VAT refunds from July 2025 onwards accurately and legally. Mastering the content, conditions and procedures for tax refunds according to this Official Letter will help businesses avoid the risk of having their applications rejected, while optimizing their VAT benefits.
Correctly applying Official Letter No. 1909/CTH-QLDN1 not only helps businesses control input invoices, track seller declarations and store complete documents, but also supports effective cash flow management. Using tax management software or ERP will help automatically filter eligible invoices, reduce errors and save time processing documents.
To effectively implement and update the latest changes in VAT, businesses can refer to and accompany MAN – Master Accountant NetworkContact MAN to receive consulting, auditing and full tax accounting services, helping businesses operate safely, optimally and fully comply with all tax regulations.
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