What is the newest application form for refund of excise tax on biological gasoline in Vietnam?

Are biological gasoline subject to excise tax in Vietnam?

According to Clause 1, Article 2 of the Law on excise tax 2008 (amended by Clause 1, Article 1 of the Law on Amendments to Law on excise tax), goods subject to excise tax include:

Taxable objects

1. Goods:

a/ Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;

b/ Liquor;

c/ Beer;

d/ Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;

e/ Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;

f/ Aircraft and yachts;

g/ Gasoline;

h/ Air-conditioners of 90,000 BTU or less;

i/ Playing cards;

j/ Votive gilt papers and votive objects.

...

Thus, biological gasoline is subject to excise tax.

What is the newest application form for refund of excise tax on biological gasoline in Vietnam?

The application for refund of excise tax on biological gasoline is specified in Article 29 of Circular 80/2021/TT-BTC as follows:

Application for refund of excise tax on biological gasoline

1. The application form No. 01a/DNHT enclosed with the Government’s Decree No. 14/2019/ND-CP dated 01/02/2019.

2. Copies of documents issued by competent authorities specifying that the taxpayer is permitted to produce biological gasoline, enclosed with the application for excise tax refund for the first time.

Thus, the newest application form for refund of excise tax on biological gasoline in Vietnam is Form No. 01a/DNHT issued together with Decree 14/2019/ND-CP.

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What is the newest application form for refund of excise tax on biological gasoline in Vietnam? (Image from the Internet)

Which authority receives and processes the application for refund of excise tax on biological gasoline in Vietnam?

The agency responsible for receiving and processing the application for refund of excise tax on biological gasoline is specified according to Point b, Clause 1, and Point a, Clause 2, Article 27 of Circular 80/2021/TT-BTC as follows:

Responsibilities of tax authorities for processing tax refund applications

1. Cases of tax refund according to tax laws

...

b) Refund of excise tax according to excise tax laws on biological gasoline.

...

2. Responsibility for receiving and processing applications for tax refund according to tax laws

a) Provincial Departments of Taxation shall receive and process tax refund applications mentioned in Clause 1 of this Article (except the cases specified in Point b and Point c of this Clause) submitted by taxpayers under management of Departments of Taxation and sub-departments of taxation.

Heads of Departments of Taxation of Hanoi, Ho Chi Minh City, Binh Duong province, Dong Nai province may assign sub-department of taxation to receive and process VAT refund applications from taxpayers under direct management of sub-departments of taxation, including the following tasks: classify tax refund applications eligible for tax refund before inspection or subject to inspection before refund; determine refundable tax; determine tax debt, fine, late payment interest to be offset against refundable tax; draft tax refund decisions or decisions on tax refund and state budget revenue offsetting (hereinafter referred to as "tax refund decision") or notification of rejected applications (if any); then transfer all documents to the Department of Taxation for completion according to this Circular.

 

...

Thus, the Departments of Taxation are responsible for receiving and processing the application for refund of excise tax on biological gasoline submitted by taxpayers under management of Departments of Taxation and sub-departments of taxation.

What are the procedures for receiving the application for refund of excise tax on biological gasoline in Vietnam?

The reception of the application for refund of excise tax on biological gasoline is carried out according to Clauses 1 and 2, Article 32 of Circular 80/2021/TT-BTC as follows:

(1) Eectronic applications

- The taxpayer shall send the electronic application for tax refund via the information portal of General Department of Taxation or other information portals as prescribed by regulations of law on electronic tax transactions.

- Electronic applications for tax refund of taxpayers shall be received as prescribed by regulations of law on electronic tax transactions.

- Within 03 working days from the date written on the receipt note (Form No. 01/TB-HT in Appendix I of Circular 80/2021/TT-BTC), the tax authority that processes the tax refund application in accordance with Article 27 of this Circular (hereinafter referred to as "processing authority") shall decide whether to issue a notice of granted application according to Form No. 02/TB-HT in Appendix hereof or notice of rejected application according to Form No. 04/TB-HT in Appendix I of Circular 80/2021/TT-BTC) via the information portal of General Department of Taxation or other information porters through which the taxpayer submits the electronic tax refund application.

(2) Physical applications

- In case the taxpayer submits a physical application at the tax authority, the tax official shall examine the satisfactoriness of the application as per regulations. In case the application is not satisfactory, the tax official shall request the taxpayer to supplement the application. In case the application is satisfactory, the tax official shall send a notice of receipt of the application according to Form No. 01/TB-HT in Appendix I of Circular 80/2021/TT-BTC) to the taxpayer record the application on the tax administration system.

- In case the taxpayer sends the physical application by post, the tax official shall append the date stamp on the application and record the application on the tax administration system.

- Within 03 working days from the day on which the application is received, the tax authority shall decide whether to issue the notice of granted application according to Form No. 02/TB-HT in Appendix of Circular 80/2021/TT-BTC) (if the application is granted), or the notice of unsatisfactory application according to Form No. 03/TB-HT in Appendix I of Circular 80/2021/TT-BTC) (for applications sent by post), or the notice of rejected application according to Form No. 04/TB-HT in Appendix I hereof (if the application is rejected).

d.