Content of the latest tax refund procedure in Vietnam from December 31, 2024

Content of the latest tax refund procedure in Vietnam from December 31, 2024
Quoc Tuan

The article below will provide detailed information about the content of the latest tax refund procedure from December 31, 2024.

Nội dung quy trình hoàn thuế mới nhất từ ngày 31/12/2024

Content of the latest tax refund procedure in Vietnam from December 31, 2024 (Image from the Internet)

Content of the latest tax refund procedure in Vietnam from December 31, 2024

The tax refund process as stipulated in Article 2 of the Tax Refund Procedure issued with Decision 679/QD-TCT in 2023 (amended at Decision 2201/QD-TCT in 2024) is as follows:

(1) Receive tax refund application files according to the provisions of Article 32, Article 43 of Circular 80/2021/TT-BTC for cases:

- Refunds according to tax laws:

+ Tax refund application for value-added tax as stipulated in Article 28 of Circular 80/2021/TT-BTC (except for point g, clause 2, Article 28 of the Circular 80/2021/TT-BTC).

+ Application for refund of special consumption tax on biofuel as stipulated in Article 29 of Circular 80/2021/TT-BTC.

+ Application for tax refunds under double taxation avoidance agreements and other international treaties as stipulated in Article 30 of Circular 80/2021/TT-BTC.

- Payment, refund of taxes paid in advance, service fees for VAT refund to commercial banks: Application as stipulated in point g, clause 2, Article 28 of Circular 80/2021/TT-BTC.

- Refund in cases of ownership transfer, enterprise conversion, merger, consolidation, division, separation, dissolution, bankruptcy, cessation of operations:

+ Application for VAT refund for uncredited input VAT stipulated in Article 31 of Circular 80/2021/TT-BTC.

+ Application for refund of overpaid amounts stipulated in clause 3, Article 42 of Circular 80/2021/TT-BTC.

- Personal income tax refund for individuals directly settling tax with tax authorities: Application for individuals with income from wages and salaries who directly settle tax with tax authorities as stipulated in point b, clause 1, Article 42 of Circular 80/2021/TT-BTC.

- Other overpaid refunds:

+ Application for refund of overpaid taxes and other levies stipulated in clause 2, Article 42 of Circular 80/2021/TT-BTC.

+ Application for personal income tax refund for wage/salary income of organizations or individuals paying income from wages and salaries who perform tax settlement for individuals with authorization stipulated in point a, clause 1, Article 42 of Circular 80/2021/TT-BTC.

(2) Classify tax refund application files according to the provisions of Article 33, Article 44 of Circular 80/2021/TT-BTC:

- Classification of tax refund applications according to tax laws.

- Classification of applications for payment, refund of taxes paid in advance, VAT refund service fees to commercial banks.

- Classification of tax refund applications for cases of ownership transfer, enterprise conversion, merger, consolidation, division, separation, dissolution, bankruptcy, cessation of operations.

- Classification of personal income tax refund applications for individuals directly settling tax with tax authorities.

- Classification of other overpayment refund applications.

(3) Process tax refund application files according to the provisions of Article 34, Article 45 of Circular 80/2021/TT-BTC:

- Process tax refund applications eligible for prior refund.

- Process tax refund applications eligible for pre-refund inspection.

(4) Evaluate tax refund application files: Evaluation for applications requiring appraisal according to the regulations in the regulation on issuing legal opinions on the draft proposal for the construction of legal documents, draft legal documents, and appraisal of draft administrative documents issued by tax authorities at all levels in conjunction with Decision 1033/QD-TCT on June 1, 2018 by the Director General of the General Department of Taxation and replacement, amendment, or supplement documents (if any).

(5) Decision on tax refund:

- Issue a Tax Refund Decision or a Tax Refund Decision cum offset to the state budget, Notice of non-eligibility for tax refund (as prescribed in clauses 10, 11, Article 6 of Law No. 56/2024/QH15 and Articles 36, 46 of Circular 80/2021/TT-BTC).

- Issue a payment decision to the bank as a VAT refund agent according to the provisions of Article 36 of Circular 80/2021/TT-BTC, Article 21 of Circular 72/2014/TT-BTC (amended at Circular 92/2019/TT-BTC).

(6) Issue an order to refund state budget revenues or an order to refund cum offset state budget revenues according to the provisions on implementing state budget accounting policies and State Treasury operations.

(7) Recovery of tax refunds as stipulated in Article 40, Article 50 of Circular 80/2021/TT-BTC.

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