Vietnam: What does the application for VAT refund include?

Vietnam: What does the application for VAT refund include?

Pursuant to Article 28 of Circular 80/2021/TT-BTC amended by Article 2 of Circular 13/2023/TT-BTC, the application for VAT refund according to the provisions of the Law on Value-Added Tax (except for cases of VAT refund under international treaties; refund of input VAT that has not yet been fully deducted when changing ownership, changing enterprises, merging, consolidating, dividing, separating, dissolving, bankrupting, terminating operations performed as stipulated in Articles 30 and 31 of Circular 80/2021/TT-BTC) includes:

(1) The refund request for the state budget revenue according to form No. 01/HT issued with Appendix 1 issued with Circular 80/2021/TT-BTC.

(2) Relevant documents according to the refund case. To be specific:

- Case of tax refund for investment projects:

+ A copy of the investment registration certificate or investment certificate or investment license in case of applying for an investment registration certificate;

+ For projects with construction works: A copy of the land use right certificate or land allocation decision or land lease contract issued by the competent authority; construction permit;

+ A copy of the capital contribution certificate;

+ For investment projects of business establishments in conditional business investment sectors during the investment stage, under the provisions of the investment law and specialized laws issued by the competent state authority grants a business license for the conditional business investment sector under the provisions of clause 3, Article 1 of Decree 49/2022/ND-CP: A copy of one of the forms of license or certificate or confirmation document, approval for business in conditional business investment sectors.

+ List of invoices and vouchers for purchased goods and services according to form No. 01-1/HT issued with Appendix 1 of Circular 80/2021/TT-BTC, except in cases where taxpayers have sent electronic invoices to tax authorities;

+ Decision to establish the project management board, decision to assign project management of the investment project's owner, organization and operation regulations of branches or the project management board (if branches, project management board performs tax refund).

- Case of tax refund for exported goods and services:

+ List of invoices and vouchers for purchased goods and services according to form No. 01-1/HT issued with Appendix 1 of Circular 80/2021/TT-BTC, except in cases where taxpayers have sent electronic invoices to tax authorities;

+ List of customs declarations that have been cleared according to form No. 01-2/HT issued with appendix 1 of Circular 80/2021/TT-BTC for exported goods that have been cleared according to the customs law.

- Cases of tax refunds for programs and projects using official development assistance (ODA) funds that are non-refundable:

+ In case of non-refundable ODA managed and implemented directly by program or project owner:

++ A copy of the international treaty or non-refundable ODA agreement or exchange document on the commitment and receipt of non-refundable ODA; a copy of the decision on approval of project documents, non-project, or investment decision of the program and project documents or feasibility study report approved under points a, b, clause 2, Article 80 of [Decree 56/2020/ND-CP](https://lawnet.vn/vb/Nghi-dinh-56-2020-ND-CP-quan-ly-va-su-dung-von-ho-tro-phat-trien-chinh-thuc-ODA-5A3DE.html#dieu_80).
++ Request for confirmation of eligible cost of non-business expenditure, and payment request for investment capital of the project owner as specified in point c, clause 2, Article 80 of [Decree 56/2020/ND-CP](https://lawnet.vn/vb/Nghi-dinh-56-2020-ND-CP-quan-ly-va-su-dung-von-ho-tro-phat-trien-chinh-thuc-ODA-5A3DE.html#dieu_80) and point a, clause 10, Article 10 of [Decree 11/2020/ND-CP](https://lawnet.vn/vb/Nghi-dinh-11-2020-ND-CP-thu-tuc-hanh-chinh-thuoc-linh-vuc-Kho-bac-Nha-nuoc-69C8D.html#dieu_10).
++ List of invoices and vouchers for purchased goods and services according to form No. 01-1/HT issued with Appendix 1 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#chuong_pl_1).
++ Copy of the confirmation letter from the managing agency of the ODA program or project for the program or project owner regarding the type of ODA program or project providing grant assistance within the scope of VAT refund eligibility, and which does not receive counterpart funds from the state budget for VAT payment.
++ In case the program or project owner assigns part or all of the program or project to another unit or organization for management and implementation under the law on non-refundable ODA management and use, but this content is not stated in the documents specified in points c.1.1, c.1.4, clause 2, Article 28 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28), in addition to the documents mentioned in points c.1.1, c.1.2, c.1.3, c.1.4, clause 2, Article 28 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28), a copy of the assignment document must be provided on the management and implementation of the non-refundable ODA program or project by the project owner to the unit or organization requesting the tax refund.
++ In case the main contractor prepares the refund dossier, apart from the documents specified in points c.1.1, c.1.2, c.1.3, c.1.4, clause 2, Article 28 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28), a copy of the contract signed between the project owner and the main contractor showing the payment price according to the bid result excluding VAT must also be provided.

Taxpayers are only required to submit the documents specified in points c.1.1, c.1.4, c.1.5, c.1.6, clause 2, Article 28 of Circular 80/2021/TT-BTC for the first refund application or when there are changes or supplements.

+ In case of non-refundable ODA managed and implemented directly by the sponsor:

++ Documents specified in points c.1.1, c.1.3, clause 2, Article 28 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28);
++ In case the sponsor appoints the sponsor's representative office or organization to manage and implement the program or project (except for the cases specified in point c.2.3, clause 2, Article 28 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28)), but this content is not stated in the documents specified in point c.1.1, clause 2, Article 28 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28), the following documents are required:  
+++ A copy of the document assigning management and implementation of the non-refundable ODA program or project from the sponsor to the sponsor's representative office or the organization appointed by the sponsor;  
+++ A copy of the document from the competent authority regarding the establishment of the sponsor's representative office or the organization appointed by the sponsor.
++ In case the main contractor prepares the refund dossier, apart from the documents specified in points c.2.1, clause 2, Article 28 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28), a copy of the contract signed between the sponsor and the main contractor or a contract summary certified by the sponsor for the contract signed between the sponsor and the main contractor, including information such as contract number, contract signing date, contract duration, scope of work, contract value, payment method, and payment price according to the bid result excluding VAT must be provided.

Taxpayers are only required to submit the documents specified in points c.1.1, c.2.2, c.2.3, clause 2, Article 28 of Circular 80/2021/TT-BTC for the first refund application or when there are changes or supplements.

- Case of tax refund for goods and services purchased domestically from non-refundable aid not within official development assistance:

+ A copy of the approval decision on program, project documents, non-project aid, and program, project, non-project documents as specified in point a, clause 2, Article 24 of Decree 80/2020/ND-CP;

+ Request for confirmation of eligible cost of non-business expenditure, and request for payment of investment capital of the project owner (for non-refundable aid constituting state budget revenue) as specified in point b, clause 2, Article 24 of Decree 80/2020/ND-CP and point a, clause 10, Article 10 of Decree 11/2020/ND-CP.

+ List of invoices and vouchers for purchased goods and services according to form No. 01-1/HT issued with Appendix 1 of Circular 80/2021/TT-BTC.

Taxpayers are only required to submit the documents specified in point d.1, clause 2, Article 28 of Circular 80/2021/TT-BTC for the first refund application or when there are changes or supplements.

- Case of tax refund for goods and services purchased domestically from international emergency aid funds for relief and disaster recovery in Vietnam:

+ A copy of the decision to receive emergency aid for relief (in case of international emergency aid for relief) or the decision on the reception policy for international emergency aid to overcome disaster consequences and the international emergency aid document to overcome disaster consequences (in the case of international emergency aid to overcome disaster consequences) as per the provisions of clauses 6, 7, 8, Article 3 of Decree 50/2020/ND-CP.

+ List of invoices and vouchers for purchased goods and services according to form No. 01-1/HT issued with Appendix 1 of Circular 80/2021/TT-BTC.

Taxpayers are only required to submit the documents specified in point đ.1, clause 2, Article 28 of Circular 80/2021/TT-BTC for the first refund application or when there are changes or supplements.

- Case of tax refund for preferential diplomatic exemptions:

+ A list of VAT of goods and services purchased for diplomatic missions according to form No. 01-3a/HT issued with Appendix 1 of Circular 80/2021/TT-BTC with confirmation from the State Protocol Department under the Ministry of Foreign Affairs about the costs subject to diplomatic exemption for tax refund.

+ List of diplomatic public employees entitled to VAT refund according to form No. 01-3b/HT issued with Appendix 1 of Circular 80/2021/TT-BTC.

- Tax refund for commercial banks acting as VAT refund agents for departing foreigners:

List of VAT refund documents for departing foreigners according to form No. 01-4/HT issued with Appendix 1 of Circular 80/2021/TT-BTC.

-Based on Clause 2, Article 32 of Circular 80/2021/TT-BTC, the handling of VAT refund application in paper form is prescribed as follows:

(1). In cases where taxpayers submit paper-based VAT refund application to tax authorities, tax officials shall check the completeness of the dossiers according to regulations.

(2). In cases where the dossiers are incomplete, tax officials shall request taxpayers to complete the dossiers as per regulations.

In cases where the dossiers are complete, tax officials shall send a Notice of receipt of the dossiers according to Form No. 01/TB-HT issued with Appendix 1 Circular 80/2021/TT-BTC to the taxpayers and record the receipt of the dossiers in the tax management system application.

In cases where taxpayers send the dossiers via postal service, tax officials shall stamp the receipt, record the date of receipt of the dossiers, and record the dossiers in the tax management system application.

(3). Within 03 working days from the date of receiving the VAT refund application, the tax authorities shall send a Notice of acceptance of the VAT refund application according to Form No. 02/TB-HT or a Notice of incorrect procedure dossiers according to Form No. 03/TB-HT issued with Appendix 1 Circular 80/2021/TT-BTC for dossiers submitted via postal service, or a Notice of non-refund according to Form No. 04/TB-HT issued with Appendix 1 Circular 80/2021/TT-BTC in cases where taxpayers are not eligible for a refund.

What are regulations on the cancellation of tax refund application in Vietnam

Based on Clause 3, Article 32 of Circular 80/2021/TT-BTC, the regulations on canceling VAT refund application are as follows:

- Taxpayers who have submitted VAT refund application to the tax authorities, if they wish to cancel the dossiers, must submit a Written request to cancel the VAT refund application dossier according to Form No. 01/ĐNHUY issued with Appendix 1 Circular 80/2021/TT-BTC.

Within 03 working days from the date of receipt of the Written request to cancel the VAT refund application dossier from the taxpayers, the tax authorities handling the refund dossiers shall send a Notice of acceptance of the request to cancel the VAT refund application dossier according to Form No. 02/TB-HT issued with Appendix 1 Circular 80/2021/TT-BTC to the taxpayers, and concurrently close the refund application dossier in the tax authority’s dossier records.

- Taxpayers are allowed to adjust the proposed refund tax amount for subsequent deduction in the tax declaration of the next tax period from the time of receiving the Notice of acceptance of the request to cancel the VAT refund application dossier, provided they meet the conditions for declaration, deduction, or re-submit the VAT refund application dossier.

- In cases where the tax authorities have announced the decision to conduct a pre-refund inspection, the taxpayers are not allowed to submit a Written request to cancel the VAT refund application dossier. The tax authorities shall handle the pre-refund inspection dossiers as prescribed in Article 110 of the Law on Tax Administration 2019 and Chapter 8 of Circular 80/2021/TT-BTC.