Vietnam: Guidelines for making and sending electronic claim for tax refund

Kim Linh

15:20, 25/09/2015

The taxpayer must obtain a permission for e-transactions in taxation prescribed in Article 15 or Article 32 of Circular No. 110/2015/TT-BTC of the Ministry of Finance of Vietnam in order to claim tax refund electronically.

According to Circular No. 110/2015/TT-BTC of the Ministry of Finance of Vietnam, the taxpayer shall make and send the claim documents using one of the following methods:

- If the tax declaration already includes the claim for tax refund: claim documents shall be made and sent together with the electronic tax declaration.

- If claim documents consist of the claim for refund and enclosed documents:

+ If claim documents are submitted on the web portal of General Department of Taxation: the taxpayer shall enter the web portal of General Department of Taxation, make claim documents, append digital signatures, and send the documents to the web portal of General Department of Taxation.

+ If claim documents are submitted via a provider of T-VAN services: After receiving claim documents from the taxpayer, the provider of T-VAN services must immediately send them to the web portal of General Department of Taxation.

The web portal of General Department of Taxation or provider of T-VAN services shall receive the claim documents and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) or a notice of rejection to the taxpayer via the web portal of General Department of Taxation.

More details can be found in Circular No. 110/2015/TT-BTC of the Ministry of Finance of Vietnam, which takes effect from September 10, 2015.

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