Can export or import duty refund claims in Vietnam be sent by post?

What are the cases of export or import duty refund in Vietnam?

Under Clauses 1 and 2, Article 19 of the Law on Export and Import Duties 2016, the cases of export or import duty refund include:

(1) Any taxpayer who has paid export duty or import duty but has no exports or imports, or the quantity of exports or imports is smaller than the quantity on which duty is paid;

(2) Any taxpayer who has paid export duty but the exports has to be re-imported shall receive a refund of export duty and does not have to pay import duty;

(3) Any taxpayer who has paid import duty but the imports has to be re-exported shall receive a refund of import duty and does not have to pay export duty;

(4) Any taxpayer who has paid tax on goods imported to serve manufacture or business operation and they have been used for manufacture of exports and the products are already exported;

(5) Any taxpayer who has paid tax on machinery, equipment, tools, vehicles of organizations and individuals that are permitted to be temporarily imported for re-export, except for those rented to execute investment projects, construction and installation, manufacture, when they are re-exported to abroad or exported to a free trade zone.

The amount of import duty refunded depends on the remaining value of goods when they are re-exported according to the period of time over which they are used or stay in Vietnam. If the goods are no longer usable, import duty shall not be refunded.

* Note:

- Tax shall not be refunded if the refundable amount is below the minimum level specified by the Government.

- Tax on the goods specified in (1), (2), and (3)  shall be refunded if such goods have not been used or undergone working or processing.

Can export or import duty refund claims in Vietnam be sent by post?

Under Clause 2, Article 72 of the Law on Tax Administration 2016, taxpayers can submit tax refund claims through the following methods:

(1) in person at tax authorities;

(2) by post;

(3) electronically through online portals or tax authorities.

Therefore, taxpayers can send export or import duty refund claims by post to the competent tax authority.

Can export or import duty refund claims in Vietnam be sent by post? (Image from the Internet)

What are the regulations on the feedback to export or import duty refund claims in Vietnam?

Feedback to export or import duty refund claims is regulated in Clause 3, Article 72 of the Law on Tax Administration 2016 as follows:

- Within 3 working days from the date of receipt of the tax refund claims, the tax authority must classify the documents and inform the taxpayer about the acceptance of the documents and the timeframe for processing the tax refund claims;

- If the documents are incomplete, the tax authority must notify the taxpayer in writing.

* Note:

(1) The tax authority will classify export or import duty refund claims following the regulations in Article 73 of the Law on Tax Administration 2019 as follows:

Tax refund claims are categorized into 2 types:

(1.1) Pre-refund inspection documents include:

- Tax refund claims submitted for the first time in the cases specified by tax laws. If a taxpayer’s first tax refund claim is rejected, the next claim will be considered the first.

- Any claim submitted within 02 years from the day on which the penalties on the taxpayer’s tax evasion is imposed;

- Claims submitted by organizations that are dissolved, bankrupt, shut down, sold or transferred to state-owned enterprises;

- High-risk claims as classified by the risk management system;

- Any tax refund claim eligible for refund before inspection but the taxpayer fails to provide explanation or documents proving the declared tax, or the explanation or documents provided by the taxpayer is not convincing enough;

- Claims for refund of taxes on exports or imports that are not paid for via a commercial bank or credit institution as prescribed by law;

- Claims for refund of tax on exports or imports subject to inspection before refund prescribed by the Government.

(1.2) Claims other than those in the cases specified in (1.1) shall be eligible for refund before inspection

(2) The time limit for processing tax refund claims is regulated in Article 75 of the Law on Tax Administration 2019 as follows:

(2.1) In case a claim is eligible for refund before inspection, within 06 working days from the day on which the tax authority issues the notice of receipt of the claim, the tax authority shall decide whether to provide the refund, demand inspection before refund in the cases mentioned in Clause 2 Article 73 of  Law on Tax Administration 2019, or reject the claim if it is unqualified.

In case information on the tax refund claim is different from that of the tax authority, the tax authority shall request the taxpayer in writing to provide explanation and additional information. The time needed for providing explanation and additional information shall not be included in the time limit for processing tax refund claims.

(2.2) In case a claim is subject to inspection before refund, within 40 working days from the day on which the tax authority issues the notice of receipt of the claim, the tax authority shall decide whether to provide the refund or reject the claim.

If the tax authority fails to issue the tax refund decision by the deadline as specified, the tax authority shall pay interest at 0,03% per day on the refundable and the number of days late. The interest shall be paid by central government budget in accordance with regulations of law on the state budget.