THE MINISTRY OF FINANCE

Decision No. 2404/QD-BTC of September 27, 2012, on stipulating the regime of examination following value-added tax refund
THE MINISTER OF FINANCE
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration, the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Law on Tax Administration, and Decree No. 106/2010/ND-CP of October 28, 2010, amending and supplementing a number of articles of Decree No.85/2007/ND-CP, and guiding documents;
Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax and guiding documents;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizations structure of the Ministry of Finance;
At the proposal of the General Director of Taxation;
DECIDES:
Article 1. To promulgate together with this Decision the regime of examination following value-added tax refund. 
Article 2. This Decision takes effect 45 days from the date of its signing.

The General Director of Taxation, the General Director of Customs, directors of provincial-level Tax Departments, directors of provincial-level Customs Departments, and related units shall implement this Decision.