The General Department of Taxation to resolve obstacles regarding VAT refunds for taxpayers in Vietnam

The General Department of Taxation to resolve obstacles regarding VAT refunds for taxpayers in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

This is mentioned in Decision 82/QD-TCT dated January 23, 2024, on the issuance of the Action Plan of the General Department of Taxation to implement Resolution 02/NQ-CP in 2024 of the Government on continuing to implement the main tasks and solutions to improve the business environment and enhance national competitiveness in 2024.

The General Department of Taxation to resolve obstacles regarding VAT refunds for taxpayers in Vietnam

The General Department of Taxation identifies improving the business environment as a priority task. To improve the business environment and enhance national competitiveness in 2024, the department strives to achieve the targets set in Resolution 02/NQ-CP in 2024 and Decision 89/QD-BTC in 2024, and will focus on implementing the following specific tasks:

(1) Review and report on tax policies for seafood processing activities to the Department of Policy Management and Supervision of Tax Policies, Fees, and Charges when there are programs to amend and supplement legal documents on corporate income tax.

Coordinate in drafting legal documents that clearly define seafood processing as "processing activities" to implement corporate income tax policies as stated in Document 2550/BTC-TCT in 2021 of the Ministry of Finance on corporate income tax policies.

(2) Resolve obstacles regarding value-added tax (VAT) refunds; promptly resolve VAT refunds for businesses and taxpayers, ensuring compliance with the subjects, policies, and regulations.

- Review and propose improvements to legal regulations on VAT refunds to resolve difficulties and obstacles in VAT refunds for businesses and taxpayers. Enhance VAT refund activities; improve proactivity in handling VAT refund applications;

- Regularly review pending VAT refund applications to promptly find solutions and ensure compliance with regulations.

(3) Improve the quality of serving citizens and businesses in implementing administrative procedures, public services.

Implement tasks stated in Decision 101/QD-TCT in 2024 on the issuance of the Administrative Reform Plan in 2024 by the General Department of Taxation, Decision 1262/QD-TCT in 2022 on implementing Decision 1507/QD-BTC in 2022 on the Action Plan for implementing Decision 766/QD-TTg in 2022 approving the Index of Directive, Operation, and Evaluation of the Quality of Serving Citizens and Businesses in Implementing Administrative Procedures and Public Services in real-time on the electronic environment.

(4) Digitize records and results of handling administrative procedures to comply with the provisions of Decree 45/2020/ND-CP and Decree 107/2021/ND-CP.

- Issue procedures for receiving, handling, and delivering results of administrative procedures following the one-stop, interconnected mechanism at tax authorities at all levels;

- Build an information system for handling tax-related administrative procedures, connecting with the information system for handling administrative procedures of the Ministry of Finance;

- Synchronize and thoroughly digitize records and results of handling administrative procedures during the stages of receiving, handling, and delivering results of administrative procedures, serving the resolution of administrative procedures, and simultaneously facilitating exploitation and reuse;

- Strengthen communication, support, and guidance for citizens, businesses, and organizations to create electronic identity accounts and use the results of administrative procedure handling in the electronic environment, ensuring the successful completion of the tasks of digitizing records and results of administrative procedures and archiving and reusing the results of administrative procedure handling.

(5) Continue to implement other tasks related to simplifying administrative procedures, business regulations.

- Update business regulation data on the Consultation and Lookup Portal for business regulations;

- Publish legal documents related to business activities for consultation and opinions on the Consultation and Lookup Portal. Update and publish business regulations;

- Submit competent authorities to issue legal documents to implement approved plans for cutting, simplifying administrative procedures;

- Review and propose plans for cutting, simplifying business-related regulations according to Resolution 68/NQ-CP in 2020 on the issuance of the Program for cutting, simplifying business-related regulations in the period 2020–2025.

More details can be found in Decision 82/QD-TCT, taking effect on January 23, 2024.

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