The General Department of Taxation to guide the implementation of instructions on VAT refund in Vietnam

The General Department of Taxation to guide the implementation of instructions on VAT refund in Vietnam

The General Department of Taxation of Vietnam proposes that the Director of the Department of Taxation, no later than 16:00 every Friday, assign the focal unit to summarize the results of the implementation of the tasks stated in Official Dispatch 2099/TCT-KK dated May 26, 2023, to the time of reporting, sent to the General Department of Taxation through the Tax Declaration and Accounting Department (email address pdphi@gdt.gov.vn), as follows:

- Report on the results of dialogue with associations and businesses in the area according to the content mentioned in point 4 of Official Dispatch 2099/TCT-KK dated May 26, 2023, including:

Name of the Association, the enterprise that has conducted the dialogue, the implementation time, the content of the dialogue, and the tax refund settlement results of the taxpayer participating in the dialogue (the application for refund, the amount requested for refund, the amount that has been settled for tax refund, the amount that has not been resolved, and the estimated time for tax refund to the enterprise) according to the form attached to Official Dispatch 2426/TCT-KK dated June 15, 2023.

- Report problems on VAT refund policy, VAT refund management; suggestions, recommendations.

- For tax refund dossiers that have been received or are being processed for tax refund, subject to pre-tax refund inspection, which has been more than 40 days since receipt of the dossiers, the General Department of Taxation proposes:

Comrade Director of the Department of Taxation assigned the focal department (for example, the legal appraisal or internal inspection department) to coordinate and work directly with the inspection departments and Tax Departments that are presiding over the settlement of tax refund dossiers to clarify the existing contents, thereby proposing solutions to speed up the settlement of tax refunds for taxpayers.

At the same time, periodically according to the deadline stated in Official Dispatch 2426/TCT-KK dated June 15, 2023, report to the General Department of Taxation on the settlement status of key tax refund dossiers according to the list of General Department of Taxation enclosed with Official Dispatch 2426/TCT-KK dated 15/6/2023 including:

+ Tax code;

+ Name of taxpayer;

+ Tax refund period;

+ Amount requested for refund;

+ The date of issuance of the decision on inspection/inspection at the head office of the taxpayer, the date of the end of the inspection/inspection at the head office of the taxpayer;

+ Number of times of extension/postponement/extension of inspection at the taxpayer's head office or providing information and documents (if any);

+ Progress / results of verification / reconciliation of invoices / origin of purchased goods (if any);

+ Related problems (if any) and clearly stating the expected time limit for issuing the decision on the tax refund.

More details can be found in Official Dispatch 2426/TCT-KK, issued on June 15, 2023.

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