The General Department of Customs requires inspection and correction of tax refund work

The General Department of Customs issued Official Letter 1163/TCHQ-TXNK dated April 5, 2022 on rectification and implementation of tax refund.

The General Department of Customs requires inspection and correction of tax refund work

The General Department of Customs requested to inspect and correct tax refund work (Illustration image)

Accordingly, the General Department of Customs requested the Customs Departments of provinces and cities to organize inspection and review of shortcomings in tax refund, handling of overpaid tax, and implement a number of solutions to check and correct the problem. as follows:

(1) Classification of tax refund dossiers is not in accordance with the provisions of Article 73 of the Law on Tax Administration , Article 22 of Decree 126/2020/ND-CP , Clause 2, Article 12 of Circular 06/2021/TT-BTC (eg. : Tax refund dossiers are subject to refund first, check later, but classified into dossiers of inspection first, refund later...).

Inspection requirements : For tax refund dossiers subject to inspection before tax refund but classified as subject to refund first, inspection later, an inspection must be organized at the taxpayer's office for all of these cases. as prescribed in Clause 3, Article 12 of Circular 06/2021/TT-BTC .

(2) The processing time for tax refund dossiers is not in accordance with the provisions of Article 75 of the Law on Tax Administration (for example, the processing time for dossiers eligible for refund is more than 06 working days from the date the customs authority receives the notice of the tax refund). notice on the acceptance of the dossier and the time limit for processing the tax refund dossier,...).

Inspection requirements : Receive and settle tax refund deadlines in accordance with the provisions of the Law on Tax Administration , Decree  126/2020/ND-CP  , Circular  06/2021/TT-BTC .

(3) Refund of tax for goods imported for production and business that have been put into production for export but have not been exported to foreign countries or have not been exported to a non-tariff zone as prescribed in Clause 1 of this Article. Clause 1, Article 36 of Decree  134/2016/ND-CP .

Inspection requirements : To inspect and review cases of tax refund on goods imported for production and business but which have been put into production for export and exported products according to the provisions of Article 36 of Decree 134 2016/ND-CP. 

In case tax has been refunded for goods imported for production and business that have been put into production for export but have not been exported abroad or have not been exported into a free trade zone, the now recover the refunded tax amount according to regulations (Official Letter 6830/TCHQ-TXNK  dated November 21, 2018, Dispatch 7565/TCHQ-TXNK  dated December 25, 2018 of the General Department of Customs).

(4) Make tax refund according to the procedures for handling overpaid tax for taxpayers who have paid import tax or export tax but have no imported or exported goods or less imported or exported goods. compared with imported and exported goods for which tax has been paid, according to the provisions of Point a, Clause 1, Article 19 of the Law on Import and Export Tax, Clause 1, Article 37 of Decree 134/2016/ND-CP .

Inspection request : Carry out tax refund procedures (do not carry out procedures for handling overpaid tax) for cases where taxpayers have paid import and export taxes but have no imported or exported goods. or imported or exported goods are less than imported or exported goods for which tax has been paid in accordance with the provisions of Clause 1, Article 37 of Decree 134/2016/ND-CP. 

In case the customs authority has refunded the taxpayer according to the procedures for handling the overpaid tax, it shall notify the taxpayer to submit the tax refund dossier as prescribed in Article 12 of Circular  06/ 2021/TT-BTC  , tax refund dossiers as prescribed in Clause 3, Article 37 of Decree 134/2016/ND-CP.  The customs authority shall carry out procedures for receiving and processing tax refund dossiers according to the provisions of Article 12 of Circular  06/2021/TT-BTC .

(5) Inspection and examination of dossiers subject to advance tax refund has not been carried out according to the principle of risk in tax administration and within 5 years from the date of issuance of the tax refund decision specified in Clause 1 of this Article. 77 Law on Tax Administration , Clause 4, Article 12 of Circular  06/2021/TT-BTC .

Inspection requirements : Inspect the dossiers subject to advance refund as prescribed in Clause 1, Article 77 of the Law on Tax Administration 38/2019/QH13, Clause 4, Article 12 of Circular  06/2021/TT-BTC  , Article 12 of the Circular No. 21 Process of tax exemption, tax reduction, tax refund, non-collection, handling of tax, late payment interest, and fines for overpaid export and import goods issued together with Decision 3994/QD-TCHQ dated December 31, 2021 of the Director General of the General Department of Customs.

In addition, the General Department of Customs also requested Customs Departments of provinces and cities to coordinate with local tax authorities to collect and exchange information for inspection at taxpayers' offices. At the same time, the Department's leaders directed to review and assess the risks of tax refund in the whole unit, promptly detect errors to correct and handle cadres, civil servants, leaders and departments. related to improper implementation of regulations.

See more at Official Dispatch 1163/TCHQ-TXNK dated April 5, 2022.

Jewel

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

1 lượt xem
  • Address: 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
    Phone: (028) 7302 2286
    E-mail: info@lawnet.vn
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;