What documents are included in the tax refund claims subject to inspection before refund in Vietnam?

What documents are included in the tax refund claims subject to inspection before refund in Vietnam?

Pursuant to Article 73 of the Law on Tax Administration in 2019 stipulating classification of tax refund claims:

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.

As regulated above, the tax refund claims subject to inspection before refund in Vietnam are the claims other than those in the following cases:

- 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.

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

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

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

- 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;

- 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;

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

What documents are included in the tax refund claims subject to inspection before refund in Vietnam? - image from internet

What are methods for submission of tax refund claims in Vietnam?

Pursuant to Article 72 of the Law on Tax Administration in 2019 stipulating receipt and processing of tax refund claims:

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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As regulated above, tax refund claims may be submitted:

- in person at tax authorities;

- by post;

- electronically through online portals or tax authorities.

What documents are included in the tax refund claim in Vietnam?

Pursuant to Article 71 of the Law on Tax Administration in 2019 stipulating the tax refund claim:

Tax refund application

1. Taxpayers who have refundable tax may submit tax refund claims to competent tax authorities.

2. A tax refund claim consists of:

a) The claim form;

b) Documents relevant to the refund claim

As regulated above, a tax refund claim consists of:

- The claim form;

- Documents relevant to the refund claim

Best regards!