In terms of tax-refunded sectors, export activities accounted for the largest share. The Tax Department issued 3,423 refund decisions for exporters, with a total refund of 26.16 trillion VND, representing 89% of the total refunded amount.
Investment projects also saw a significant increase in tax refunds, rising by 139% compared to the same period in 2024. These projects received 159 refund decisions with a total refund of 2.92 trillion VND.
For cases eligible for “refund first, audit later”, the Tax Department refunded 17.32 trillion VND to taxpayers, accounting for 59% of the total refunded amount, an increase over the same period in 2024.
As for cases requiring pre-refund audits, typically first-time refund applicants or high-risk profiles, the Tax Department conducted thorough reviews and issued 928 refund decisions. These refunds totalled 11.91 trillion VND, making up 41% of the total refunded amount.
