Vietnam: Process of receiving electronic value-added tax refund applications

09:46, 05/01/2017

This is a content mentioned in Decision No. 2790/QD-BTC issued on December 27, 2016 by the Minister of Finance of Vietnam regarding the pilot implementation of electronic receipt and result notification for value-added tax (VAT) refund applications.

According to Decision No. 2790/QD-BTC of the Ministry of Finance of Vietnam, electronic receipt and result notification for VAT refund applications shall be piloted from December of 2016 in the following 13 provinces and cities: Hanoi, Ho Chi Minh City, Hai Phong, Dong Nai, Binh Duong, Da Nang, Can Tho, Quang Ninh, Kon Tum, Khanh Hoa, Vinh Phuc, Binh Thuan, and Thai Nguyen.

Taxpayers shall prepare and submit VAT refund applications through the web portal of General Department of Taxation following these 5 steps:

- Step 1: Prepare the electronic VAT refund application;

- Step 2: Append the digital signature and send the VAT refund application;

- Step 3: Receive the Notice of receipt of the electronic claim documents by the web portal through the General Department of Taxation;

- Step 4: Receive the Notice of confirmation of receipt of electronic tax documents and the time for result notification of the electronic VAT refund application by the tax authority;

- Step 5: Provide explanation and supplement document information as requested by the tax authority.

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