What are the procedures for the refund of state budget payments via the State Treasury of Vietnam?

What are the procedures for the refund of state budget payments via the State Treasury of Vietnam?

Based on Clauses 3 and 4, Article 5 of Decree 11/2020/ND-CP, the procedure for refund of state budget payments via the State Treasury of Vietnam is stipulated as follows:

- Procedure for cash refund at the State Treasury of Vietnam :

+ The State Treasury of Vietnam receives the order for refund of state budget payments from the competent state authority that decides on the refund.

+ The individual must bring a personal identification card, military identification or certification, citizen identification card, or passport, along with the authorization letter to receive the refund on behalf of the individual receiving the state budget payments (in the case of authorization) to the State Treasury of Vietnam to complete the refund procedure.

+ The State Treasury of Vietnam checks the legal and valid status of the refund order for state budget payments; verifies with the information on the personal identification card, military identification or certification, citizen identification card, passport, and the authorization letter for receiving the refund for the individual receiving the state budget payments (in the case of authorization) to implement the refund.

- Procedure for refund through the payee's account using non-cash payment methods:

+ The State Treasury of Vietnam receives the refund order for state budget payments or combined refund and offset order for state budget payments from the competent state authority that decides on the refund.

+ The State Treasury of Vietnam checks the legal and valid status of the refund order for state budget payments or the combined refund and offset order for state budget payments; processes the refund accounting, offset accounting for state budget payments, and transfers the refund amount to the state budget contributor's account as per the information provided by the competent state authority deciding the refund.

What documents are required for the procedure for the refund of state budget payments via the State Treasury of Vietnam ?

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

Procedure for refund of state budget payments via the State Treasury of Vietnam

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5. Composition and quantity of the dossier:

a) Dossier components:

In the case of direct cash refund at the State Treasury of Vietnam for individuals: A personal identification card, military identification or certification, citizen identification card, or valid passport must be presented at the State Treasury of Vietnam during the procedure; the original or a certified true copy of the authorization letter for receiving the refund on behalf of the individual (for cases of authorization).

In the case of refund through the payee's account: The State Treasury of Vietnam will reimburse into the payee's account according to the refund order from the competent state authority deciding the refund; the payee is not required to submit documents to the State Treasury of Vietnam .

The documents required to conduct the procedure for the refund of state budget payments via the State Treasury of Vietnam include:

(1) Direct cash refund at the State Treasury of Vietnam :

- A personal identification card, military identification or certification, citizen identification card, or valid passport must be presented at the State Treasury of Vietnam during the procedure;

- The original or a certified true copy of the authorization letter for receiving the refund on behalf of the individual (for cases of authorization).

(2) refund through the payee's account:

- The State Treasury of Vietnam will reimburse into the payee's account according to the refund order from the competent state authority deciding the refund; the payee does not have to submit documents to the State Treasury of Vietnam .

How long is the processing time for the procedure for the refund of state budget payments via the State Treasury of Vietnam?

Based on Clause 6, Article 5 of Decree 11/2020/ND-CP, the processing time for refund of state budget payments via the State Treasury of Vietnam corresponds to the following two forms of refund:

- For cash refund at the State Treasury of Vietnam : No more than 30 minutes from when the State Treasury of Vietnam receives the complete and legally valid documents from the individual entitled to the state budget payment refund and the refund order for state budget payments or the combined refund and offset order for state budget payments.

- For refund through the payee's account: Within one working day from when the State Treasury of Vietnam receives the legally valid refund order for state budget payments or the combined refund and offset order for state budget payments.