How to submit a tax refund claim in Vietnam?

How to submit a tax refund claim in Vietnam?

According to Clause 2, Article 72 of the Law on Tax Administration 2019 as follows:

Receipt and response to tax refund claims

....

2. Taxpayers shall submit tax refund claims through the following methods:

a) Submit applications directly at the tax administration agency;

b) Send applications via postal services;

c) Submit applications electronically through the e-transaction portal of the tax administration agency.

3. Within 03 working days from the date of receiving the tax refund claim, the tax administration agency shall classify the application and notify the taxpayer of the acceptance of the application and the deadline for processing the tax refund claim or notify the taxpayer in writing if the application is incomplete.

4. The Minister of Finance shall specify this Article in detail.

Taxpayers shall submit tax refund claims through the following methods:

- Submit applications directly at the tax administration agency;

- Send applications via postal services;

- Submit applications electronically through the e-transaction portal of the tax administration agency.

How to submit a tax refund claim in Vietnam?

What is the classification of tax refund claims in Vietnam?

According to Article 73 of the Law on Tax Administration 2019, tax refund claims are categorized into two types: applications subject to prior inspection for tax refund and applications eligible for tax refund before inspection.

- Applications subject to prior inspection for tax refund include:

+ Applications for the first-time tax refund request by taxpayers for each tax refund case as prescribed by the tax laws.

In cases where the taxpayer submits a tax refund claim for the first time to the tax administration agency but is not eligible for a tax refund according to the regulations, the subsequent tax refund request is still considered a first-time application;

+ Applications for tax refund requests within 02 years from the date of being penalized for tax evasion;

+ Applications from organizations that are dissolving, bankrupting, ceasing operations, selling, handing over, or transferring state-owned enterprises;

+ Applications for tax refunds that involve high tax risk as classified under the risk management in tax administration;

+ Applications for tax refunds in the case of refund before inspection but the deadline as notified in writing by the tax administration agency has passed without the taxpayer providing an explanation, supplementing the tax refund claim, or providing an explanation but failing to prove the declared tax amount is correct;

+ Applications for tax refund for export, import goods not processed through bank payments or other credit institutions as prescribed by law;

+ Applications for tax refund for export, import goods subject to prior inspection refund as stipulated by the Government of Vietnam.

- Applications eligible for tax refund before inspection are those not subject to prior inspection for tax refund.

What are regulations on receiving e-tax refund claims in Vietnam?

Based on Article 27 of Circular 19/2021/TT-BTC, the regulations on receiving e-tax refund claims are as follows:

- Taxpayers shall prepare and submit tax refund claims to the tax authorities as follows:

+ In cases where the tax refund claim is a written request and accompanying documents, taxpayers shall prepare and submit the tax refund claim to the tax authorities as specified in Point a Clause 5 Article 4 of Circular 19/2021/TT-BTC.

+ In cases where taxpayers apply for tax refunds on tax declaration forms and are not required to send a written refund request, the preparation and submission of e-tax refund claims shall be carried out simultaneously with the preparation and submission of e-tax declaration forms as prescribed in Article 16 of Circular 19/2021/TT-BTC.

- Notification of receipt of e-tax refund claims

+ In cases where the tax refund claim is a written request and accompanying documents:

No later than 15 minutes from receiving the taxpayer's e-tax refund claim, the e-portal of the General Department of Taxation shall send a notification of receipt of the e-tax refund claim (according to 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 taxpayers as specified in Clause 2 Article 5 of Circular 19/2021/TT-BTC.

+ In cases where taxpayers apply for a tax refund on tax declaration forms:

The e-portal of the General Department of Taxation shall receive the tax declaration forms as prescribed in Article 16 of Circular 19/2021/TT-BTC.

Immediately after sending the acceptance notification for e-tax declaration forms, the e-portal of the General Department of Taxation shall send a notification of receipt of the e-tax refund claim (according to 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 taxpayers by e-means.