The non-application of coercing methods to enterprises not completing dossier for refund of tax as guided in Official Letter 8282 TC/TCT entering into force until October 31, 2003 shall be implemented for more than two months. This period is long enough for enterprises to complete the procedure for refund of tax. Therefore, beyond October 31, 2003, enterprises not completing the dossier for refund of tax shall be subject to coercing methods. And enterprises must promptly complete dossiers so as the customs body considers the refund of tax. (According to Official Letter 5960 TCHQ/KTTT dated November 21, 2003 of GDC).
[Sao Viet Legal Consultants]