What are contents in the Form 01/DNHUY - Application for cancellation of tax refund in Vietnam in 2025?

What are contents in the Form 01/DNHUY - Application for cancellation of tax refund in Vietnam in 2025?

Form 01/DNHUY - Application for cancellation of tax refund is stipulated in Appendix 1 issued together with Circular 80/2021/TT-BTC. To be specific:

Download Form 01/DNHUY Request to Cancel Tax Refund Application: Here

What are contents in the Form 01/DNHUY - Application for cancellation of tax refund in Vietnam in 2025? (Image from the Internet)

What are regulations on tax refund application categorization in Vietnam?

Based on Article 73 of the Tax Administration Law 2019:

Tax Refund Application Categorization

1. Tax refund applications are categorized into applications subject to pre-refund inspection and applications subject to refund prior to inspection.

2. Applications subject to pre-refund inspection include:

a) Applications from taxpayers requesting a refund for the first time for each refund case as prescribed by tax laws. In cases where a taxpayer submits a tax refund application to the Tax Administration authority for the first time but is not eligible for a refund according to the regulations, the subsequent refund request is still considered the first refund request;

b) Applications from taxpayers requesting a refund within 2 years from the time they were penalized for tax evasion;

c) Applications from organizations undergoing dissolution, bankruptcy, cessation of operations, sale, assignment, and transfer of state-owned enterprises;

d) Refund applications categorized as high-risk based on the tax risk management system;

dd) Refund applications where the taxpayer fails to explain or supplement the refund application within the stipulated time as notified in writing by the Tax Administration authority, or where explanations or supplements do not prove that the declared tax amount is correct;

e) Refund applications for exported and imported goods not settled through commercial banks or other financial institutions as prescribed by law;

g) Refund applications for exported and imported goods subject to inspection prior to the refund as stipulated by the Government of Vietnam.

3. Applications subject to refund prior to inspection are those from taxpayers not falling within the cases specified in Clause 2 of this Article.

4. The Minister of Finance particularly regulates this Article.

Thus, tax refund applications are categorized into two types: pre-refund inspection and refund prior to inspection.

What is the resolution time for tax refund applications in Vietnam?

Based on Article 75 of the Tax Administration Law 2019, the resolution time for tax refund applications is stipulated as follows:

- For applications subject to refund prior to inspection, within 6 working days from the date the Tax Administration authority issues a notification of acceptance of the application and the deadline for handling the tax refund application, the Tax Administration authority must issue a tax refund decision for the taxpayer or notify the taxpayer that their application is moved to pre-refund inspection if falling within the cases specified in Clause 2 Article 73 of the Tax Administration Law 2019 or notify that the tax refund is denied if the application does not qualify for a refund.

If the information declared in the refund application differs from the information managed by the tax authority, the tax authority shall notify the taxpayer in writing to provide an explanation or supplementary information.

The time for explanations and supplements is not included in the tax refund application resolution time.

- For applications subject to pre-refund inspection, within 40 days from the date the Tax Administration authority issues a written notification of acceptance of the application and the deadline for handling the tax refund application, the Tax Administration authority must issue a tax refund decision for the taxpayer or deny the refund if the application does not qualify.

- If the resolution time specified in Clauses 1 and 2 of Article 73 of the Tax Administration Law 2019 is exceeded due to the fault of the Tax Administration authority, in addition to the amount of tax to be refunded, the Tax Administration authority must pay interest at a rate of 0.03% per day on the tax amount to be refunded for the number of late days.

The source of funds for interest payment is from the central budget as prescribed by the law on state budget.