Guidance on VAT Refund for Dossiers with Multiple Refund Decisions

12:54, 11/07/2024

The General Department of Taxation has Official Dispatch No. 3978/TCT-KK providing guidance on handling cases where a VAT refund application has multiple refund Decisions. To be specific:

When processing a tax refund dossier, the Tax Authority determines a portion of the tax is eligible for refund and a portion is not yet eligible for refund:

- For the portion of the tax that is eligible for refund: The Tax Authority will process the refund immediately and update the TMS application.- For the portion of the tax that is not yet eligible for refund and requires inspection, verification, or awaits verification results: Store it in the column “Amount pending review” in function 6.2 - Submit refund request/proposal on the TMS application.- For the remaining tax amount after inspection results, verification, or verification results, if it is eligible for refund, the taxpayer shall create a dossier and update the original dossier information on the QHS subsystem.

The system supports displaying refund request information of the original dossier with the proposed refund amount as the amount stored in the column “Amount pending review”.

See more Official Dispatch 3978/TCT-KK dated September 05, 2017.

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