Details of the VAT refund application for exported goods include:

1. Form 01/DNHT requests tax refunds and reimbursement of state budget revenue.
2. Contracts for the purchase and processing of goods;
3. Invoices, sales/export/processing documents;
4. Customs declaration form for exported goods;
5. Form 01-2/HT: List of customs declarations that have been cleared.
6. Documents proving completion of payment for exported goods (via bank). 

For goods and services subject to export consignment and where the contract has been liquidated, the detailed documentation for VAT refund on consigned export goods includes:

1. Export consignment contract;
2. Customs declaration form for exported goods;
3. Minutes of the contract termination for export consignment;
4. Minutes of periodic reconciliation of accounts payable between the principal and the trustee;
5. Invoices, sales documents, or documents related to exports or processing;
6. Form 01/DNHT requests tax refunds and reimbursement of state budget revenue.
7. Documents proving the completion of payment for exported goods through the bank.

See more: Regulations on value-added tax refunds

Details of the VAT refund application for investment projects include:

1. Form 02/GTGT ​​VAT declaration form;
2. Copies of the charter capital contribution documents;
3. Decision to establish an Investment Project Management Board;
4. Form 01-1/HT: List of purchase documents and invoices;
5. Documents, invoices, and contracts related to the investment project;
6. Form 01/DNHT requests tax refunds and reimbursement of state budget revenue.
7. A copy of the business license or other documents proving eligibility to operate;
8. A copy of the investment registration certificate (in case of applying for an investment license);
9. Construction permit and a copy of the land use right certificate or equivalent documents (in case the project involves construction).

Depending on the specific circumstances of the tax refund application, the timeframe for the tax authority to issue a VAT refund decision or a VAT refund and offsetting decision will vary, specifically:

• For cases of refund first, audit later: Within a maximum of 6 working days from the date of receipt of the refund application;
• For cases where the tax refund is processed first and then refunded later: Within 40 working days from the date of receiving all necessary tax refund documents.

According to current regulations, from the date of receiving the order to refund state budget revenue or the order to refund and offset state budget revenue, the State Treasury must disburse the tax refund within 1 working day. 

At Expertis, it typically takes 45-60 days for the tax authorities to issue a tax refund decision and disburse the refund to the business.