What is the time limit for notifying the acceptance of a tax refund claim in Vietnam?

What is the time limit for notifying the acceptance of a tax refund claim in Vietnam?

Under Clause 3, Article 72 of the Tax Administration Law of 2019:

Receipt and processing of tax refund claims

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3. Within 03 working days from the day on which the claim is received, the tax authority shall inform the taxpayer in writing of whether the claim is granted or rejected.

4. The Minister of Finance shall elaborate this Article.

The tax authority will classify the claim and notify the acceptance of the tax refund claim within 03 working days from the day on which the claim is received.

If the tax refund claim is incomplete, a written notice will be sent to the taxpayer.

What is the time limit for notifying the acceptance of a tax refund claim in Vietnam? (Image from Internet)

What are the duties of the tax authority in receiving tax refund claims in Vietnam?

Under Clause 1, Article 72 of the Tax Administration Law of 2019:

Receipt and processing of tax refund claims

1. Tax authorities shall process tax refund claims as follows:

a) Supervisory tax authorities of taxpayers shall receive tax refund claims in accordance with tax laws. Collecting tax authorities shall receive claims for refund of overpaid amounts. In case of refund of overpaid amounts under an annual/terminal statement of corporate income tax or personal income tax, the tax authority that received the statement shall provide the refund.

b) Collecting customs authorities shall receive tax refund claims in accordance with tax laws. Customs authorities where exit procedures are followed shall receive tax refund claims submitted by foreigners and Vietnamese people residing overseas.

2. Tax refund claims may be submitted:

a) in person at tax authorities;

b) by post;

c) electronically through online portals or tax authorities.

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Duties of the tax authority in receiving tax refund claims are as follows:

- For the supervisory tax authority: receive tax refund claims for cases eligible for tax refunds according to the provisions of tax law.

- For the collecting tax authority: receive claims for refund of overpaid amounts. In case of refund of overpaid amounts under an annual/terminal statement of corporate income tax or personal income tax, the tax authority that received the statement shall provide the refund.

- For the collecting customs authority: receive tax refund claims in accordance with tax laws. Customs authorities where exit procedures are followed shall receive tax refund claims submitted by foreigners and Vietnamese people residing overseas.

How many types of tax refund claims are there in Vietnam?

Under Article 73 of the Tax Administration Law of 2019:

Classification of tax refund claims

1. A tax refund claim might be eligible for refund before inspection or subject to inspection before refund.

2. The following tax refund claims are subject to inspection before refund:

a) Tax refund claims submitted for the first time in the cases specified by tax laws. If a taxpayer’s first tax refund claim is rejected, the next claim will be considered the first.

b) Any claim submitted within 02 years from the day on which the penalties on the taxpayer’s tax evasion is imposed;

c) Claims submitted by organizations that are dissolved, bankrupt, shut down, sold or transferred to state-owned enterprises;

d) High-risk claims as classified by the risk management system;

dd) Any tax refund claim eligible for refund before inspection but the taxpayer fails to provide explanation or documents proving the declared tax, or the explanation or documents provided by the taxpayer is not convincing enough;

e) Claims for refund of taxes on exports or imports that are not paid for via a commercial bank or credit institution as prescribed by law;

g) Claims for refund of tax on exports or imports subject to inspection before refund prescribed by the Government.

3. Claims other than those in the cases specified in Clause 2 of this Article shall be eligible for refund before inspection

4. The Minister of Finance shall elaborate this Article.

Tax refund claims are classified into 02 types as follows:

- Claims subject to inspection before refund.

- Claims eligible for refund before inspection.