Vietnam: Settlement of overpaid tax and fines applied to exports and imports

LawNet would like to answer Ms. Hien’s question as follows:

According to Article 131 of Circular No. 38/2015/TT-BTC amended by Clause 64 Article 1 of Circular No. 39/2018/TT-BTC of the Ministry of Finance of Vietnam, overpaid tax, late payment interest and fines applied to exports and imports are settled as follows:

Step 1: Submit an application

Taxpayers shall complete form No. 03 in Appendix IIa of Circular No. 39/2018/TT-BTC and send it through the e-customs system to the customs authority. The taxpayer may also submit a physical tax refund request (form No. 27/CVDNHNT/TXNK in Appendix VI of Circular No. 39/2018/TT-BTC).

Step 2: Receive and check taxpayer's declaration information

The customs authority that received the overpaid amounts shall verify information through the e-customs system and inform the taxpayer if the tax refund request is granted. If information provided by the taxpayer is found inaccurate, the customs authority shall inform the taxpayer of the rejection through the e-customs system.

In case of a physical application, the customs authority shall send the taxpayer a written notification (form No. 12/TBKTT/TXNK in Appendix VI of Circular No. 39/2018/TT-BTC) within 08 working hours if the taxpayer’s request is rejected.

Step 3: Issue the decision on refund of overpaid tax

Within 05 working days from the day on which the taxpayer’s request is received, the customs authority shall send the taxpayer a refund decision (form No. 09/QDHT/TXNK in Appendix VI) if the request is granted, or a notification (form no. 12/TBKTT/TXNK in Appendix VI hereof) if the request is rejected.

Nguyen Trinh

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