Vietnam: What does the refund claim for a wrongly collected fine include?

Vietnam: What does the refund claim for a wrongly collected fine include?

Based on Clause 3, Article 7 of Circular 18/2023/TT-BTC stipulating as follows:

Refund of Proceeds from Administrative Penalties According to Decisions by Competent State Agencies

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3. Sources and Procedures for Refund:

a) The source for refunding proceeds from administrative penalties will be executed according to Article 10 of Circular No. 328/2016/TT-BTC as amended and supplemented in Clause 9, Article 1 of Circular No. 72/2021/TT-BTC; the refund procedures will be carried out according to Article 5 of Decree No. 11/2020/ND-CP, Article 10 of Circular No. 328/2016/TT-BTC as amended and supplemented in Clause 9, Article 1 of Circular No. 72/2021/TT-BTC (except in cases specified in point b of this clause);*

b) The source and procedures for refunding proceeds from tax-related administrative penalties will follow Circular No. 80/2021/TT-BTC; in the customs area, it will follow Circular No. 38/2015/TT-BTC.

According to Clause 5, Article 5 of Decree 11/2020/ND-CP, the necessary documents required for the procedure to request the refund of incorrectly paid administrative penalties include:

- In the case of a direct cash refund at the State Treasury for individuals, the necessary documents include:

+ Presentation of an identity card or a certificate, identification document of the armed forces, or a valid citizen identification card or passport at the State Treasury when processing the procedure;

+ Original or notarized copy of a letter of authorization to receive the refund on behalf of the person who is entitled to the refund of state budget revenues (in case of authorization).

- In the case of a refund through the account of the person entitled to the refund: The State Treasury will refund the account of the entitled person according to the refund order issued by the competent state agency; the person entitled to the refund does not need to submit documents to the State Treasury.

Vietnam: What does the refund claim for a wrongly collected fine include? (Image from the Internet)

What are the procedures for refund of a wrongly collected fine in Vietnam?

Based on Clauses 3 and 4, Article 5 of Decree 11/2020/ND-CP as follows:

Execution Method:

- The person entitled to the refund or their authorized representative will process the refund of state budget revenues directly at the headquarters of the State Treasury or the bank where the State Treasury has an account. Alternatively, they can receive the refund through the account of the person entitled to the refund using non-cash payment methods.

Execution Sequence:

(1) Cash Refund at the State Treasury:

- The State Treasury receives the refund order for state budget revenues from the competent state agency that decides the refund.

- Individuals bring their identity card or certificate, identification document of the armed forces, citizen identification card, passport, and authorization letter to receive the refund to the State Treasury to perform the refund procedure.

- The State Treasury checks the legality and validity of the refund order for state budget revenues; verify against information on the identity card, certificate, identification document of the armed forces, citizen identification card, passport, and authorization letter to perform the refund.

(2) Refund through the Account of the Entitled Person via Non-Cash Payment Method:

- The State Treasury receives the refund order for state budget revenues or the refund order cum deficit offset for state budget revenues from the competent state agency that decides the refund.

- The State Treasury checks the legality and validity of the refund order for state budget revenues or the refund order cum deficit offset for state budget revenues; performs accounting for refunds, accounting for deficit offsets, and transfers the refund for state budget revenues into the account of the state budget payer based on information provided by the competent state agency that decides the refund.

What Is the time limit for refund of a wrongly collected fine in Vietnam?

As stipulated in Clause 2, Article 7 of Circular 18/2023/TT-BTC, the content is as follows:

Refund of Proceeds from Administrative Penalties According to Decisions by Competent State Agencies

1. Individuals and organizations subject to administrative penalties have the right to lodge complaints and initiate lawsuits against administrative penalty decisions as prescribed by law; individuals have the right to report violations of the law in the handling of administrative violations as prescribed by law.

2. Individuals and organizations mentioned in Clause 1 of this Article are entitled to have the wrongly collected fines refunded within 15 days from the date of issuance of the complaint resolution decision or from the date of receiving the decision from the competent authority.

Decisions by the competent authority include: Decisions by competent state administrative management agencies or legally effective court judgments and decisions according to the provisions of law.

From the date of issuance of the complaint resolution decision or from the date of receiving the decision from the competent authority, individuals and organizations will have the incorrectly collected fines refunded within a time frame of 15 days.