What types of dossiers are subject to inspection before refund in Vietnam?

What types of dossiers are subject to inspection before refund in Vietnam?

According to Article 73 of the Law on Tax Administration 2019, the types of dossiers subject to inspection before refund include:

Classification of tax refund dossiers

1. Tax refund dossiers are classified into dossiers subject to inspection before refund and dossiers eligible for a pre-refund procedure.

2. Dossiers subject to inspection before refund include:

a) The dossier of a taxpayer requesting a tax refund for the first time in each case of tax refund as stipulated by tax law. If a taxpayer submits a tax refund dossier to the tax authority for the first time but is not eligible for a refund according to regulations, subsequent refund requests are still considered as initial refund requests;

b) The dossier of a taxpayer requesting a tax refund within 2 years from the time of being sanctioned for tax evasion;

c) The dossier of an organization that dissolves, bankrupts, terminates operations, sells, assigns, or transfers a state-owned enterprise;

d) A tax refund dossier of high tax risk according to the risk management classification in tax administration;

dd) A tax refund dossier that belongs to a pre-refund case but has expired according to a written notice from the tax authority, and the taxpayer fails to explain or supplement the tax refund dossier or has explanations, supplements but cannot prove the declared tax amount is correct;

e) A tax refund dossier for exported, imported goods not paid through commercial banks or other financial institutions as prescribed by law;

g) A tax refund dossier for exported, imported goods subject to inspection before refund as regulated by the Government of Vietnam.

3. Dossiers eligible for a pre-refund procedure are those of taxpayers that are not mentioned in clause 2 of this Article.

4. The Minister of Finance shall provide detailed guidance on this Article.

Based on the above provisions, the types of dossiers subject to inspection before refund include:

- The dossier of a taxpayer requesting a tax refund for the first time in each case of tax refund as stipulated by tax law. If a taxpayer submits a tax refund dossier for the first time to the tax authority but is not eligible for a refund according to regulations, subsequent refund requests are still considered the first refund request.

- The dossier of a taxpayer requesting a tax refund within 2 years from the time of being sanctioned for tax evasion.

- The dossier of an organization that has dissolved, bankrupt, terminated operations, sold, assigned, or transferred a state-owned enterprise.

- A tax refund dossier of high tax risk according to the risk management classification in tax administration.

- A tax refund dossier that belongs to a pre-refund case but has expired according to a written notice from the tax authority and the taxpayer fails to explain or supplement the tax refund dossier or has explanations, supplements but cannot prove the declared tax amount is accurate.

- A tax refund dossier for exported, imported goods not paid through commercial banks or other financial institutions as prescribed by law.

- A tax refund dossier for exported, imported goods subject to inspection before refund as regulated by the Government of Vietnam.

What types of dossiers are subject to inspection before refund in Vietnam? (Image from the Internet)

What is the time limit for resolving dossiers subject to inspection before refund in Vietnam?

According to clause 2 Article 75 of the Tax Management Law 2019, the time limit for resolving dossiers subject to inspection before refund is specified as follows:

- For dossiers subject to inspection before refund, no later than 40 days from the date the tax authority sends a written notification of accepting the dossier and the time limit for resolving the tax refund dossier, the tax authority must decide to refund or not refund the tax to the taxpayer if the dossier does not meet the refund conditions.

What are regulations on reception and response of tax refund dossiers in Vietnam?

According to Article 72 of the Law on Tax Administration 2019, the reception and response of tax refund dossiers are regulated as follows:

- Duties in receiving tax refund dossiers:

+ The tax authority directly managing the taxpayer shall receive the tax refund dossiers for cases eligible for refund according to tax law. The tax authority in charge of revenue shall receive the overpaid compensation dossiers; in cases of refund due to corporate income tax finalization or personal income tax finalization, the tax authority shall receive the corporate income tax finalization, personal income tax finalization dossiers from the taxpayer to process the overpaid compensation dossiers;

+ The customs authority managing the revenue shall receive the tax refund dossiers in cases of refund under tax law; in cases where foreigners or overseas Vietnamese expatriates exit with goods subject to a tax refund, the customs authority at the exit point shall receive the tax refund dossier.

- Forms of submitting tax refund dossiers:

+ Submit directly at the tax authority;

+ Send via postal services;

+ Send electronic dossiers through the electronic transaction portal of the tax authority.

- Process classification of dossiers and notify the taxpayer about the acceptance of the dossier and time limit for resolving the tax refund dossier or notify in writing if the dossier is incomplete within 3 working days from the date of receiving the dossier.