What are prohibited acts in the deduction and refund of value-added tax in Vietnam from July 1, 2025?
What are prohibited acts in the deduction and refund of value-added tax in Vietnam from July 1, 2025?
Based on Article 13 of the Value Added Tax Law 2024, the prohibited acts in VAT deduction and refund include:
[1] Buying, giving, selling, organizing advertisements, and brokering the buying and selling of invoices.
[2] Creating non-existent transactions for the purchase and sale of goods or provision of services, or transactions that are not compliant with the law.
[3] Issuing invoices for the sale of goods or provision of services during the period of temporary business suspension, except when issuing invoices to customers for the execution of contracts signed before the announcement of business suspension.
[4] Using illegal invoices and documents, or illegally using invoices and documents as per the Government of Vietnam's regulations.
[5] Failing to transfer electronic invoice data to the tax authorities as required.
[6] Falsifying, misusing, unauthorized access, or destroying information systems related to invoices and documents.
[7] Engaging in bribery, receiving or intermediating bribes, or conducting other acts related to invoices and documents to secure tax deductions, refunds, tax embezzlement, or VAT evasion.
[8] Colluding or covering up; collusion between tax management officials, tax authorities, and business establishments, importers; or collusion among business establishments, importers in using illegal invoices and documents or illegally using invoices and documents to secure tax deductions, refunds, tax embezzlement, or VAT evasion.
What are prohibited acts in the deduction and refund of value-added tax in Vietnam from July 1, 2025? (Image from the Internet)
What are documents included in the dossier for inspection before tax refund in Vietnam?
Based on Article 73 of the Law on Tax Administration 2019 on the classification of tax refund dossiers:
Article 73. Classification of Tax Refund Dossiers
- Tax refund dossiers are classified into those subject to pre-refund audits and those subject to post-refund audits.
- Dossiers subject to pre-refund audits include:
a) Dossiers of taxpayers requesting a tax refund for the first time for each tax refund case as prescribed by tax law. If a taxpayer submits a tax refund dossier to the tax authority for the first time but it is not eligible for a refund according to regulations, the next application for a tax refund is still identified as a first-time request;
b) Dossiers of taxpayers requesting a tax refund within 2 years from the time of handling for tax evasion acts;
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Thus, the dossier for inspection before tax refund in Vietnam include:
- Dossiers of taxpayers requesting a tax refund for the first time for each tax refund case according to tax law. If a taxpayer submits a tax refund dossier to the tax authority for the first time but it is not eligible for a refund, the subsequent application for a tax refund is still considered a first-time request
- Dossiers of taxpayers requesting a tax refund within 2 years from the time of being penalized for tax evasion acts
- Dossiers of organizations dissolving, going bankrupt, ceasing operations, selling, transferring, and transferring state-owned enterprises
- Dossiers of tax refunds classified as high-risk according to tax risk management classifications
- Dossiers subject to a tax refund but exceed the deadline stated in the written notice by the tax authority without explanation or providing additional tax refund documents, or providing explanations, additional tax refund documents but failing to justify the declared tax amount as accurate
- Tax refund dossiers for exported or imported goods not paid through banks or other credit institutions as required by law
- Tax refund dossiers for exported or imported goods subject to pre-refund audits according to regulations of the Government of Vietnam
Where are the dossier for inspection before tax refund in Vietnam conducted?
Based on Article 74 of the Law on Tax Administration 2019 on the location for auditing tax refund dossiers:
Article 74. Location for Auditing Tax Refund Dossiers
- Dossiers subject to post-refund audits are conducted at the headquarters of the tax authority.
- Dossiers subject to pre-refund audits are conducted at the headquarters of the taxpayer or at the headquarters of the relevant agency, organization, or individual.
According to these regulations, the dossiers for inspection before tax refund in Vietnam are conducted at the headquarters of the tax authority.
