Official Dispatch No. 5004/TCT-TTKT dated November 09, 2023 on inspection of VAT refund
Official Dispatch No. 5004/TCT-TTKT dated November 09, 2023 on inspection of VAT refund
| Sign: | 5004/TCT-TTKT | Document type: | Official Dispatch |
| Promulgation place: | The General Department of Tax | Signer: | Vu Chi Hung |
| Promulgation day: | 09/11/2023 | Effect day: | Known |
| Announcement day: | Updating | Announcement number: | Updating |
| Status: | Known |
| Sign: | 5004/TCT-TTKT |
| Document type: | Official Dispatch |
| Promulgation place: | The General Department of Tax |
| Signer: | Vu Chi Hung |
| Promulgation day: | 09/11/2023 |
| Effect day: | Known |
| Announcement day: | Updating |
| Announcement number: | Updating |
| Status: | Known |
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MINISTRY OF FINANCE |
THE SOCIALIST REPUBLIC OF VIETNAM |
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Hanoi, November 09, 2023 |
To:
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As reported by Departments of Taxation, many cases of violating the law on VAT refund have been discovered and promptly prevented; some cases showing signs of crime have been transferred to competent authorities for handling under their authority and regulations of law, thereby contributing to the increase in effectiveness and efficiency in tax administration, the prevention of state budget loss and the enhanced compliance with law by taxpayers. In addition to the positive results obtained, by way of consolidating reports from Departments of Taxation, the General Department of Taxation finds that the instructions of the General Department of Taxation are interpreted and implemented inconsistently by local tax authorities, resulting in difficulties during the implementation.
In order to facilitate uniform implementation in accordance with regulations of law on tax administration, strengthen the compliance with code of conduct upon performing public duties and tasks within the jurisdiction of tax officials and tax authorities during the inspection of VAT refund, the General Department of Taxation requests Departments of Taxation provinces and cities to thoroughly and seriously carry out inspection of VAT refund according to regulations of the Law on Tax Administration dated June 13, 2019 and its guiding documents; direction of the Prime Minister in the Official Dispatch No. 470/CD-TTg dated May 26, 2023; direction of the Minister of Finance in the Official Dispatch No. 01/CD-BTC dated April 12, 2023 and Official Dispatches No. 5427/BTC-VP dated May 26, 2023, No. 9280/BTC-VP dated August 31 /2023 and No. 11630/BTC-VP dated October 25, 2023; direction of the General Department of Taxation in the Official Dispatch No. 07/CD-TCT dated August 09, 2023 and Official Dispatches No. 2099/TCT-KK dated May 26, 2023, No. 2426/TCT-KK dated June 15, 2023 and No. 2489/TCT-VP dated June 19, 2023, and at the same time, proactively and strictly implement the following tasks in a uniform and effective manner:
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- Directors of Departments of Taxation of provinces and central-affiliated cities shall decide tax refund in eligible cases as prescribed by tax laws; take full responsibility for VAT refund within the scope of state management in accordance with regulations of the Law on Tax Administration dated June 13, 2019 and its guiding documents. Make sure all tax officials understand the code of conduct of the taxation sector; powers, obligations and responsibilities of officials assigned to inspect VAT refund. Based on the specific task of tax administration in each province, Directors of Departments of Taxation should take measures to strengthen management and supervision of officials assigned tasks related to the processing of VAT refund applications.
- Risk management principles stipulated in the Law on Tax Administration, its guiding documents, business processes and relevant sets of criteria and risk indicators shall be adhered to. The assessment and analysis of tax and invoice-related risks shall be carried out according to each specific dossier and current tax administration in the locality.
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- Review and aggregation of system information and application of information technology shall be promoted to share information stored on databases of assessed tax administration and invoice management -related risks and promptly inspect and supervise tax refund according to the provisions of law. Departments of Taxation shall inspect tax refund according to Articles 77 and 110 of the Law on Tax Administration.
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- After the deadline for processing the tax refund application, if no response is received from a competent authority, the Department of Taxation shall submit a written request to a competent authority for its opinions on the failure to provide information; shall end the inspection on time and process the tax refund application as prescribed in point dd clause 1 Article 34 of the Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
- In case the taxpayer has to undergo an inspection visit under an approved plan and has a tax refund application that is subject to inspection before refund, the Department of Taxation shall prioritize inspection of such refund application and assign personnel to implement the plan according to regulations of law on tax inspection, and regulations on processing of applications for tax refund under the Law on Tax Administration and its guiding documents.
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- The verification shall be carried out on the basis of specific tax-related risks within the jurisdiction of a tax authority. A verification proposal must include specific analyses and assessments made by way of signs of violating the law on tax and invoices collected by the tax authority or received from the third party. The scope of the verification proposal should be determined according to regulations of laws on tax and tax administration and other regulations of law on the purchase and sale of goods and services to properly define the taxpayer's responsibility for managing and using invoices as well as declaring and determining relevant tax obligations.
- The inspection and verification shall be carried out in compliance with regulations to meet the deadline for processing applications subject to pre-tax refund inspection. If the verification and inspection shows any sign of violation committed by the entities purchasing and selling goods through previous stages, the Department of Taxation shall impose a penalty on the violating taxpayer as prescribed by law.
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4. Instructional documents on inspection and verification of VAT refund:
Previously, by way of consolidating reports and information from Departments of Taxation and relevant authorities, the General Department of Taxation issued Official Dispatches providing professional guidance on the inspection and verification of contents related to VAT refund process at different times in each certain context (the list is provided in the appendix hereto).
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To date, legislative documents on tax administration have been issued, business processes and sets of criteria and risk assessment indicators in support of tax administration, and apps have been developed within jurisdiction, including the Decision No. 679/QD-TCT dated May 31, 2023 of the General Department of Taxation on promulgating tax refund procedures, Decision No. 970/QD-TCT dated July 14, 2023 of the General Department of Taxation on promulgating tax inspection procedures, Decision No. 1388/QD-TCT dated September 18, 2023 of the General Department of Taxation on applying management of risks to classification of VAT refund applications and selection of taxpayers for formulation of post-refund inspection plans. Accordingly, the requirements for modern tax administration in accordance with the risk management principles under the Law on Tax Administration are basically met.
The General Department of Taxation requests that tax authorities at all levels manage risks, inspect and verify VAT refund contents according to the regulations set out in legislative documents, business processes, sets of relevant criteria and indicators and instructions in this Official Dispatch.
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No.
Number
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Subject
1
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22/5/2020
Re. processing of tax refund applications
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2928/TCT-TTKT
22/7/2020
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3
3846/TCT-TTKT
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Re. VAT refund for wood chips and finished wood products
4
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22/02/2021
Re. risky VAT refunds
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776/TCT-TTKT
22/3/2021
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6
1284/TCT-TTKT
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Re. inspection of VAT refund for wood chips, electronic components and computer components, coffee, vermicelli, pho, etc.
7
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18/4/2021
Re. intensified inspection of VAT refund
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55/TCT-TTKT
20/5/2021
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9
2495/TCT-TTKT
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Re. VAT refund for manioc (cassava) starch
10
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16/9/2021
Re. intensified inspection of VAT refund
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63 2/T CT-TTKT
07/3/2022
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12
633/TCT-TTKT
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Re. inspection of enterprises having risky VAT refunds
13
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07/4/2022
Re. organizing inspection of enterprises having risky VAT refunds
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1477/TCT-TTKT
09/5/2022
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15
1873/TCT-TTKT
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Re. intensified control and inspection to detect invoice fraud and prevent VAT refund fraud
16
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08/9/2022
Re. VAT refund for cellular telephones
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