Procedures for refund of state budget payments via the State Treasury in Vietnam

Procedures for refund of state budget payments via the State Treasury in Vietnam (Internet image)

Regarding this issue, LawNet responded as follows:

Application for refund of state budget payments via the State Treasury in Vietnam

According to Clause 5, Article 5 of Decree 11/2020/ND-CP, composition and number of sets of documents:

(1) Composition of sets of documents:

- In case of refunding in cash directly at the State Treasury to individuals:

+ Identity card or ID card, certificate of armed forces or citizen ID card or valid passport presented at State Treasury when carrying out procedures;

+ Originals or copies of originals of power of attorney to receive refunds of state budget revenues (in case of authorization).

- In case of refunding via the payee's account:

The State Treasury shall make a refund into the account of the refunded person according to the refund order of the competent state agency deciding on refund; The refunded person is not required to send the dossier to the State Treasury.

(2) Number of submitted sets of documents:

The quantity of each dossier component specified at Point a, Clause 5 of Article 5 of Decree 11/2020/ND-CP is 1 copy (the original or a duplicate copy of the original). Particularly for people's identity cards or identity cards or certificates of armed forces or valid citizenship or passport cards presented at the State Treasury when carrying out the procedure, one original is required.

Procedures for refund of state budget payments via the State Treasury in Vietnam

According to Clause 3, Article 5 of Decree 11/2020/ND-CP, procedures for refund of state budget payments via the State Treasury are as follows:

- Processes for cash refunds at the State Treasury:

+ The State Treasury receives the order to return the State budget revenues from the state agencies competent to decide the reimbursement

+ Individuals who carry identity cards or identity cards or certificates of the armed forces or citizen identity cards or passports and authorization to receive money reimbursed by the payee of state budget revenues ( in case of authorization) to the State Treasury to carry out the procedures for receiving refund money.

+ The State Treasury checks the legality and validity of the order to return the State budget revenues; compare with the information on the identity card or the identity card or certificate of the armed forces or citizen identification card or passport and the power of attorney for the reimbursement of the refunded budget revenues state (in case of authorization) to make a refund.

- Order of making refunds via the payee's account by non-cash payment method:

+ The State Treasury receives the order to return the state budget revenue or the order of refund to collect the state budget revenues transferred by the competent state agency to decide the refund.

+ The State Treasury shall check the legality and validity of the order to return the state budget revenue or the order of refund cum to collect the state budget revenues;

Perform accounting of refunds, accounting of state budget revenues and transfer of refunds of state budget revenues into accounts of state budget payers according to information sent by state agencies having authority to issue refund decisions.

Decision-making duration for refund of state budget payments via the State Treasury in Vietnam

According to Clause 6, Article 5 of Decree 11/2020/ND-CP, decision-making duration:

- For cash refunds at the State Treasury, decisions shall be made within 30 minutes at the latest after the State Treasury receives all valid and lawful dossiers of individuals refunded the State budget revenues and orders of refund of state budget revenues or refund orders cum state budget payment clearing and settlement.

- For refunds via the payee's account: Decisions shall be made within 1 working day after the State Treasury receives the order to refund the state budget revenue or the refund order cum state budget payment clearing and settlement that ensure validity and legitimacy.

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