What is the maximum time to receive a tax refund?

According to Clause 3, Article 58 of Circular 156/2013/TT-BTC, the timeframe for tax refunds is stipulated as follows:

- For dossiers eligible for a tax refund first and examination later (except for cases guided at Point c of this clause), no later than 06 (six) working days from the date of receipt of the complete tax refund dossier, based on the tax refund request dossier of the taxpayer, the head of the tax authorities at all levels must issue a Notification on transferring the dossier to the examination-first, tax refund-later procedure according to form No. 01/HT-TB issued together with this Circular or a Tax Refund Decision according to form No. 01/QDHT or a Tax Refund cum Offset Decision to the State Budget according to form No. 02/QDHT issued together with this Circular and/or a Notification on disapproval of tax refund according to form No. 02/HT-TB issued together with this Circular to be sent to the taxpayer.

In this case, for the tax refund dossier eligible for a tax refund first and examination later, the period from the date the tax authority issues a request for explanation and supplementation to the date the tax authority receives the taxpayer's written explanation and supplementation is not included in the timeframe for resolving the tax refund dossier.

- For dossiers eligible for examination first and tax refund later (except for cases guided at Point c of this clause), no later than 40 (forty) days from the date of receipt of the complete tax refund dossier, the head of the tax authorities at all levels must issue a Tax Refund Decision according to form No. 01/QDHT or a Tax Refund cum Offset Decision to the State Budget according to form No. 02/QDHT issued together with this Circular and/or a Notification on disapproval of tax refund according to form No. 02/HT-TB issued together with this Circular to be sent to the taxpayer.

The period of delay or postponement of the pre-tax refund examination due to reasons from the taxpayer's side is not included in the timeframe for resolving the tax refund dossier.

Moreover, Clause 18, Article 1 of the amended Law on Tax Administration 2012 stipulates the subjects eligible for tax refunds as follows:

*Cases of tax refund first and examination later are dossiers of taxpayers who have a good compliance history with tax laws and transactions paid through banks as prescribed by law;

*Cases of examination first and tax refund later:

- Tax refund according to international treaties to which the Socialist Republic of Vietnam is a member;

- Taxpayers requesting a tax refund for the first time, except for individual income tax refund requests;

- Taxpayers requesting a tax refund within two years, from the time of being penalized for acts of tax evasion or tax fraud;

- Goods and services not conducting transactions through banks as prescribed by law;

- Enterprises under merger, consolidation, division, dissolution, bankruptcy, transformation of ownership form, cessation of operation; transfer, sale, contracting, or lease of state-owned enterprises;

- Expiry of the deadline as notified in writing by tax management authorities but the taxpayer does not provide an explanation, supplement the tax refund dossier; or provides an explanation, supplements but cannot prove the declared tax amount is correct;

- Imported goods subject to pre-examination and tax refund later according to the regulations of the Government of Vietnam.

Thus, the tax refund timeframe will depend on the type of tax refund procedure: for the tax refund first and examination later procedure, the maximum time is 06 working days. For the examination first and tax refund later procedure, the maximum time is 40 days.

Sincerely.