Title: 05 Cases Eligible for Refund of State Budget Revenues

According to Circular 328/2016/TT-BTC, the reimbursement of state budget revenues is implemented in the following cases:

- Fees collected not in accordance with policies.- Changes in collection mechanisms and policies.- The taxpayer is exempt, reduced, or refunded taxes according to the decision of a competent state authority.- Refunds according to current legal regulations on taxes and relevant legal documents.- The taxpayer has paid taxes, fines, and other collections in amounts greater than the amounts they owe for each type of tax.

In addition, the process and procedures for reimbursement are implemented as follows:

- In cases of reimbursement of fees managed by the Tax or Customs authorities:- The process and procedures for reimbursement are implemented according to Circular 99/2016/TT-BTC; Circular 156/2013/TT-BTC; the Law amending and supplementing certain articles of the Tax Administration Law, and Decree 83/2013/ND-CP; Circular 38/2015/TT-BTC and the related amending and supplementing documents.- In cases of reimbursement of fees not managed by the Tax or Customs authorities: The process and procedures for reimbursement are implemented as follows:- The competent state authority responsible for deciding the reimbursement is tasked with comparing the content of the reimbursement application with state budget collection receipts. If appropriate, they will issue a reimbursement order.- Within 03 working days from the date of receiving the reimbursement order, the State Treasury must check the legality and validity of the reimbursement order. If appropriate, they will process the reimbursement; if not, they will request the reimbursed party or competent authority to supplement and complete the application.

Circular 328/2016/TT-BTC takes effect from February 15, 2017.

- Thanh Lam -

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