Hanoi, Dec. 9 -- The National Assembly on December 9 discussed in plenary a draft law on amendments and supplementations to some articles of the Law on Value-Added Tax (VAT), with a strong focus on clearing bottlenecks in tax refund procedures and refining tax policies for agricultural products and by-products. Deputies said delayed VAT refunds remain a major obstacle for businesses, calling for stronger technical tools and a clearer legal framework to both support production and safeguard the state budget. Supporting the amendment, deputy Ha Sy Dong of Quang Tri province noted that most current problems stem from implementation rather than the law itself, particularly prolonged refund timelines, lack of transparent tracking tools, and in...