What documents are included in the Dossier for pre-refund inspection in Vietnam? What is the place for submission of the Dossier for pre-refund inspection in Vietnam?
What documents are included in the Dossier for pre-refund inspection 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 audit and those eligible for refund prior to audit.
- Dossiers subject to pre-refund audit include:
a) Dossiers from taxpayers requesting a tax refund for the first time for each specific refund case as stipulated by tax law. If a taxpayer submits a tax refund dossier to the tax administration agency for the first time but is not eligible for a refund, the subsequent refund request is still considered a first-time refund request;
b) Dossiers from taxpayers requesting a tax refund within 02 years from the time they were penalized for tax evasion acts;
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According to the above regulation, the Dossier for pre-refund inspection include:
[1] Dossiers from taxpayers requesting a tax refund for the first time for each specific refund case as stipulated by tax law. If a taxpayer submits a tax refund dossier to the tax administration agency for the first time but is not eligible for a refund, the subsequent refund request is still considered a first-time refund request.
[2] Dossiers from taxpayers requesting a tax refund within 02 years from the time they were penalized for tax evasion acts.
[3] Dossiers from organizations that dissolve, go bankrupt, terminate operations, sell, transfer, or hand over a state-owned enterprise.
[4] Tax refund dossiers classified as high tax risk according to the tax risk management classification.
[5] Dossiers entitled to a pre-audit refund but exceed the deadline according to written notice from the tax administration agency, where the taxpayer neither explains nor supplements the refund dossier, or does so without proving the claimed tax amount to be correct.
[6] Tax refund dossiers for exported or imported goods not paid through banks or other credit institutions as per legal regulations.
[7] Tax refund dossiers for exported or imported goods required for pre-refund audit under the regulations of the Government of Vietnam.
What documents are included in the Dossier for pre-refund inspection in Vietnam? What is the place for submission of the Dossier for pre-refund inspection in Vietnam? (Image from the Internet)
What is the place for submission of the Dossier for pre-refund inspection in Vietnam?
Based on Article 74 of the Law on Tax Administration 2019 on the locations for the Dossier for pre-refund inspection:
Article 74. Locations for auditing tax refund dossiers
- Dossiers eligible for a pre-audit refund are audited at the headquarters of the tax administration agency.
- Dossiers subject to pre-refund audit are audited at the headquarters of the taxpayer or at the headquarters of the relevant agency, organization, or individual.
According to the above regulation, the Dossier for pre-refund inspection are audited at the headquarters of the taxpayer or at the headquarters of the relevant agency, organization, or individual.
What is the time frame for resolving tax refund dossiers for those subject to pre-refund audit in Vietnam?
Based on Article 75 of the Law on Tax Administration 2019 on the time frame for resolving tax refund dossiers:
Article 75. Time frame for resolving tax refund dossiers
- For dossiers eligible for pre-audit refund, no later than 06 working days from the date the tax administration agency issues a notice of acceptance of the dossier and the resolution period, the tax administration agency must decide on the tax refund for the taxpayer or notify the transfer of the taxpayer's dossier to pre-refund audit if specified in Clause 2 Article 73 of this Law, or notify the taxpayer of non-refund if the dossier does not meet refund conditions.
If the information declared on the tax refund dossier differs from the information managed by the tax administration agency, the tax administration agency must notify in writing for the taxpayer to provide explanations and additional information. The time for explanation and information supplementation is not included in the dossier resolution time frame.
- For dossiers subject to pre-refund audit, no later than 40 days from the date the tax administration agency issues a written notice of acceptance of the dossier and the resolution period, the tax administration agency must decide on the tax refund for the taxpayer or not refund if the dossier does not meet the conditions for a refund.
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According to the above regulation, the time frame for resolving tax refund dossiers for those subject to pre-refund audit is no later than 40 days from the date the tax administration agency issues a written notice of acceptance of the dossier and the resolution period. The tax administration agency must decide on the tax refund for the taxpayer or not refund if the dossier does not meet the conditions for a refund.
