How to submit a tax refund claim electronically in Vietnam?

How to submit a tax refund claim electronically in Vietnam?

Pursuant to Article 27 of Circular 19/2021/TT-BTC, the process for submitting an electronic tax refund claim is as follows:

(1) Taxpayers prepare and submit refund applications to the tax authorities as follows:

- In cases where the application comprises a refund request document and accompanying materials, the taxpayer prepares and submits the application to the tax authorities as specified in point a, clause 5, Article 4 of Circular 19/2021/TT-BTC.

- If the taxpayer requests a refund via their tax declaration without needing to submit a refund request document, the preparation and submission of the electronic tax refund claim are conducted concurrently with the preparation and submission of the electronic tax declaration as stipulated in Article 16 of Circular 19/2021/TT-BTC.

(2) Notification of Receiving Electronic tax refund claims

- In the case where the application is a refund request document and accompanying materials:

No later than 15 minutes from the receipt of the taxpayer's electronic tax refund claim, the electronic portal of the General Department of Taxation sends a Notification of Receipt of Electronic tax refund claim (form no. 01/TB-HT issued together with the Circular of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration 2019) to the taxpayer as regulated in clause 2, Article 5 of Circular 19/2021/TT-BTC.

- In the case where the taxpayer requests a refund on their tax declaration:

The electronic portal of the General Department of Taxation receives the tax declaration in accordance with Article 16 of Circular 19/2021/TT-BTC. Shortly after sending the notification of acceptance of the electronic tax declaration, the portal sends a Notification of Receipt of Electronic tax refund claim (form no. 01/TB-HT issued with the Circular of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration 2019) to the taxpayer electronically.

How to submit a tax refund claim electronically in Vietnam? (Image from Internet)

Shall the State Treasury of Vietnam notify tax authorities when errors in electronic tax refund information are detected?

According to clause 4, Article 40 of Circular 19/2021/TT-BTC, the regulations are as follows:

Verification, Reconciliation, Error Handling, and Adjustment of Exchanged, Provided Information, and Data

...

4. In cases of verification, error handling, and adjustment of electronic tax payment and refund information of taxpayers:

a) When the budget has been accounted for, and tax collection or refund information has been transferred to the tax authorities, if errors are detected, the State Treasury of Vietnam (KBNN) is responsible for adjusting the information and sending a notification to the tax authorities for them to adjust the management information.

b) Upon receipt of a verification request from the tax authorities, the KBNN is responsible for verifying, adjusting the information, and notifying the related authorities to adjust the collected State Budget tax amount or refunded tax amount.

c) The KBNN prepares an electronic verification letter for amounts recorded in the waiting account for tax collection of the tax authorities so that the tax authorities can supplement the budget revenue allocation information.

...

Thus, when the budget has been accounted for, and the collected or refunded tax information is transferred to the tax authorities, if errors in the taxpayer's electronic tax refund information are detected, the State Treasury of Vietnam is responsible for adjusting the information and notifying the tax authorities for management information adjustments.

What are procedures for handling of e-tax refund claim in Vietnam?

According to clause 1, Article 28 of Circular 19/2021/TT-BTC, the processing of electronic tax refund claims is regulated as follows:

(1) Notification of Acceptance of Electronic tax refund claim

- In the case where the application is a refund request document and accompanying materials:

Within 03 (three) working days from the date noted on the Notification of Receipt of Electronic tax refund claim, the tax authority sends a Notification of Acceptance/Denial of the Electronic tax refund claim (form no. 02/TB-HT issued together with the Circular of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration 2019) to the taxpayer as stipulated in clause 2, Article 5 of Circular 19/2021/TT-BTC.

- In the case where the taxpayer requests a refund on their tax declaration:

The electronic portal of the General Department of Taxation sends a Notification of Acceptance/Denial of the Electronic Tax Declaration as per Article 16 of Circular 19/2021/TT-BTC and the Notification of Acceptance/Denial of the Electronic tax refund claim.

(2) The timeframe for processing refund applications as regulated is counted from the date recorded on the Notification of Acceptance of the Electronic tax refund claim (form no. 02/TB-HT issued with the Circular of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration 2019).

(3) The tax authority is responsible for processing the taxpayer’s electronic refund application in accordance with the regulations of the Law on Tax Administration 2019.

(4) During the processing of the refund application, if there is a lack of necessary information for verification or additional documents, the tax authority sends a Notification to Clarify and Supplement Information, Documents (form no. 01/TB-BSTT-NNT issued with Decree 126/2020/ND-CP) to the taxpayer as stipulated in clause 2, Article 5 of Circular 19/2021/TT-BTC.

If the taxpayer has provided clarifications, supplemented information, and documents but failed to prove the declared tax amount is correct or exceeded the timeframe required by the tax authority without supplementing the refund application, the tax authority will send a Notification on Transferring the Refund Application to Pre-inspection, Post-refund according to the form issued with the Circular of the Minister of Finance guiding the implementation of some provisions of the Law on Tax Administration 2019 to the taxpayer as stipulated in clause 2, Article 5 of Circular 19/2021/TT-BTC.

The electronic portal of the General Department of Taxation accepts explanatory documents, additional information, and documents or cancellation requests of the refund application submitted electronically by taxpayers.