According to Decision 2404/QD-BTC on September 27th 2012 on inspection the of the VAT refund under the status ‘refund first, inspect later’, the Ministry of Finance provide guidance on the settlement of tax refund as follows:
If identifying the tax amount not eligible for refund or further information required, the tax office must immediately send request to the taxpayer to explain or supplement as a basis for tax refund.
After the expiry date, if the taxpayer does not provide explanation or provide explanation (second time) but it does not prove that the tax declaration is correct, the tax office immediately transfer the status to ‘inspect first, refund later’.
The cases that eligible for tax refund, tax offices settle of temporary tax amount eligible for refund immediately.
Decision takes effect from November 11th 2012.
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