In the context of increasingly stringent tax policies and complex refund procedures, tax refund services for enterprises have become an important solution to help enterprises ensure legal compliance, shorten dossier processing time, and minimize legal risks to the greatest extent possible.

I. Current situation of tax refund services for enterprises

In recent years, demand for tax refund services among enterprises has increased markedly, particularly among export-oriented enterprises, enterprises implementing new investment projects, FDI enterprises, and enterprises with large transaction volumes.

In practice, although tax legislation provides relatively comprehensive regulations on conditions, dossiers, and procedures for tax refunds, implementation often encounters various difficulties, such as dossiers being returned due to deficiencies, prolonged processing times, being reclassified into the pre-refund inspection category, or being subject to tax arrears assessments and sanctions due to misinterpretation of regulations.

In addition, regulations on tax refunds are frequently amended and supplemented; requirements relating to supporting documents, invoices, non-cash payment methods, and explanations of the origin of input VAT are becoming increasingly stringent.

As a result, many enterprises, especially small and medium-sized enterprises, face substantial challenges when independently handling tax refund procedures. Accordingly, engaging professional tax refund service providers has become a preferred solution for many enterprises in order to ensure legal compliance, save time, and optimize legitimate tax entitlements.

II. Concept of tax refund services for enterprises

Arising from the above difficulties, tax refund services for enterprises have developed as a specialized legal–tax support mechanism, enabling enterprises to exercise their right to tax refunds in an effective, safe, and lawful manner.

1. What are tax refund services for enterprises?

Tax refund services for enterprises refer to professional consulting and support activities whereby service providers assist enterprises in determining eligibility for tax refunds, preparing dossiers, implementing refund procedures, providing explanations to tax authorities, and monitoring the refund process until the enterprise receives the refunded amount in accordance with tax law.

2. In which cases do enterprises typically use tax refund services?

Enterprises commonly engage tax refund services in cases involving export activities with substantial input VAT credits; implementation of new or expanded investment projects; application of the 5% VAT rate with persistent uncredited input VAT over multiple periods; dissolution or bankruptcy; or cases involving complex refund dossiers that are likely to be subject to tax inspection or audit.

3. Should enterprises choose comprehensive tax refund services or case-by-case services?

Depending on their needs and the complexity of their dossiers, enterprises may opt for comprehensive tax refund services or case-by-case services. Comprehensive services are suitable for enterprises with frequent refund needs, large-scale dossiers, and long-term risk management requirements. Case-by-case services, by contrast, are appropriate for enterprises that only occasionally require tax refunds, helping to reduce costs while still ensuring legal compliance.

III. Legal framework governing tax refund services for enterprises

To ensure lawful implementation of tax refund services and the protection of legitimate rights and interests, enterprises must be familiar with the legal provisions directly governing tax refunds, as well as related obligations concerning dossiers, procedures, and service costs.

1. How does current tax law regulate tax refunds for enterprises?

- Personal income tax refunds

Pursuant to Article 6 of the Law on Personal Income Tax 2025, individuals are entitled to tax refunds where the amount of tax paid exceeds the payable tax liability or where tax has been withheld despite not reaching the taxable threshold; withholding, declaration, and payment on behalf of taxpayers must comply with the Law on Tax Administration 2019.

- Special consumption tax refunds

Taxpayers subject to special consumption tax are entitled to refunds in the cases prescribed in Article 9 of the Law on Special Consumption Tax 2025, including:

  • Imported goods used as raw materials for the production or processing of goods exported abroad; refunds are granted only for quantities actually exported;
  • Finalization upon dissolution or bankruptcy where special consumption tax remains uncredited; in cases where a cooperative group is converted into a cooperative, the cooperative inherits overpaid or uncredited special consumption tax amounts for offsetting or refund in accordance with law;
  • Refunds pursuant to international treaties to which the Socialist Republic of Viet Nam is a contracting party.

- Value-added tax refunds

Pursuant to Article 15 of the Law on Value-Added Tax 2024, enterprises are entitled to VAT refunds in the following cases:

  • Refunds for exported goods and services: In a tax period, after offsetting against VAT payable on domestic sales, the remaining uncredited input VAT is 300 million VND or more, refunds may be granted on a monthly or quarterly basis;
  • Refunds for investment projects: Enterprises applying the credit method with new or expanded investment projects in the investment phase may obtain refunds where the remaining uncredited input VAT is 300 million VND or more, except for cases prohibited by law;
  • Refunds for enterprises applying the 5% VAT rate: After 12 consecutive months or four consecutive quarters, the remaining uncredited input VAT reaches 300 million VND or more;
  • Refunds upon dissolution or bankruptcy: Enterprises applying the credit method may obtain refunds of overpaid VAT or VAT not fully credited at the time of dissolution or bankruptcy;
  • Refunds pursuant to decisions of competent state authorities or international treaties to which Viet Nam is a contracting party.

Accordingly, enterprises falling within the above statutory cases are entitled to tax refunds under current regulations.

Corporate income tax is a direct tax imposed on an enterprise’s final taxable income. Therefore, the Law on Corporate Income Tax 2025 does not provide for tax refunds. However, where an enterprise has overpaid corporate income tax, such overpaid amounts may be offset against subsequent tax liabilities or refunded once there are no outstanding tax arrears, in accordance with Clause 1, Article 60 of the Law on Tax Administration 2019.

2. Which types of taxes may enterprises obtain refunds for through tax refund services?

In practice, value-added tax (VAT) is the most common tax refunded through tax refund services, particularly in cases involving exports, investment projects, or application of the 5% VAT rate.

In certain exceptional cases under international treaties or decisions of competent authorities, enterprises may also be entitled to refunds of other taxes, such as special consumption tax or overpaid tax amounts; however, such cases are uncommon and subject to specific conditions.

3. What dossiers and documents must enterprises provide when using tax refund services?

When engaging tax refund services, enterprises are required to provide service providers with complete legal and accounting documentation, including enterprise registration certificates; tax registration documents; VAT returns for the relevant periods; schedules of input and output invoices and supporting documents; commercial contracts; non-cash payment vouchers; investment and export dossiers (if any); and accounting records.

Providing complete and accurate documents not only enables consultants to correctly assess refund eligibility but also serves as a crucial basis for explanations in the cases of post-refund inspection or audit by tax authorities.

4. How are service fees for tax refund services typically calculated?

Currently, the law does not prescribe any specific framework for tax refund service fees; such fees are determined by agreement between the parties on a civil–commercial basis. In practice, service fees are commonly calculated in one of the following ways: A lump-sum fee for the entire refund dossier; a percentage-based fee calculated on the refunded amount; or fees charged by stages of work and the level of dossier complexity.

When entering into service contracts, enterprises should pay particular attention to clearly agreeing on the scope of services, legal responsibilities of the service provider, timelines for performance, and mechanisms for handling cases where refund applications are rejected or subject to post-refund inspection. It helps mitigate legal risks and potential disputes arising during service performance.

IV. Questions on tax refund services for enterprises

During the refund process, many enterprises have concerns regarding the effectiveness, scope of support, and responsibilities associated with tax refund services. Clarifying the following common issues helps enterprises make informed decisions when engaging professional services.

1. How do tax refund services help enterprises mitigate risks of tax arrears assessments and penalties?

Tax refund services assist enterprises in reviewing all dossiers, invoices, supporting documents, and refund eligibility conditions from the outset, thereby identifying errors in declaration, crediting, or dossier preparation at an early stage. Service providers guide enterprises in timely rectification, lawful dossier preparation, and preparation of explanations in the event of tax authority inspections. As a result, the risk of tax arrears assessments, administrative sanctions, or escalation to in-depth audits is significantly reduced.

2. Will changing service providers affect an enterprise’s refund dossier?

In principle, the refund dossier belongs to the enterprise; therefore, changing service providers does not invalidate the legal effect of a dossier already submitted.

However, in practice, transferring dossiers between service providers may affect timelines if documents, explanations, and the history of dealings with tax authorities are not fully handed over. Enterprises should therefore require detailed handover of all dossiers, correspondence, and processing status to enable the new service provider to continue effectively.

3. Are tax refund services suitable for enterprises undergoing restructuring?

Tax refund services remain suitable and may even be particularly necessary for enterprises undergoing restructuring, mergers, demergers, or changes in operating models. During such periods, accounting and tax records tend to be more complex and prone to errors. Engaging tax refund services enables enterprises to reassess tax obligations, process uncredited input VAT, and mitigate legal risks arising from organizational or ownership changes.

4. How will service providers assist if a refund dossier is rejected?

Where a refund dossier is rejected or subject to requests for supplementation or explanation, the service provider will analyze the reasons for rejection, re-examine refund eligibility conditions and relevant legal documentation, and assist the enterprise in revising and supplementing the dossier, drafting explanatory submissions, or lodging recommendations with the tax authority to safeguard the enterprise’s lawful rights and interests in accordance with law.

5. Do tax refund services support enterprises in tracking and updating the processing status of dossiers?

Professional tax refund service providers typically assume responsibility for monitoring the entire processing of dossiers by tax authorities. They regularly update enterprises on dossier status, promptly notify enterprises of requests for supplementation, inspections, or refund outcomes, thereby enabling enterprises to proactively manage financial planning and business operations.

V. Why choose legal counsel at NPLaw for issues related to tax refund services for enterprises?

NPLaw has a team of lawyers and tax experts with extensive practical experience in corporate taxation and finance, particularly in handling complex VAT refund dossiers. Engaging legal counsel at NPLaw enables enterprises to receive comprehensive support from assessing refund eligibility, preparing dossiers, liaising with tax authorities, to addressing legal risks that may arise. Accordingly, enterprises not only optimize legitimate tax entitlements but also ensure legal compliance and long-term operational security.

The above information is provided for reference purposes only. For tailored advice on specific cases, please contact NPLaw Law Firm for immediate consultation.