Taxes may refund under certain circumstances. At that time, taxpayers should pay attention to comply with tax refund procedures prescribed by law. Let’s find out this issue with Lawyer X through the following situation: “Hello, Lawyer! I would like to ask under what circumstances can I get a refund? At that time, how do I prepare documents, and to whom? Thanks for the reply Lawyer!”
Legal grounds
Law on Tax Administration 2019
Regulations on tax refund cases
– Tax administration agencies shall refund tax to organizations and individuals eligible for tax refund; according to the provisions of tax law.
– The tax authority shall refund the overpaid amount; in case the taxpayer has paid more than the amount payable to the state budget as prescribed in Clause 1, Article 60 of the Law on Tax Administration.
What does a tax refund file include?
– Taxpayers eligible for tax refund shall prepare and send tax refund dossiers to competent tax authorities.
+ Tax refund dossiers include:
+ A written request for a tax refund;
+ Documents related to a tax refund request.
How to receive and respond to tax refund information?
– Tax administration agencies are responsible for receiving tax refund dossiers according to the following regulations:
+ Tax authorities directly managing taxpayers receive tax refund dossiers for cases eligible for tax refund; according to the provisions of tax law. The tax authority managing the revenue shall receive the overpaid refund dossier; In case the overpaid amount refund according to the corporate income tax finalization or personal income tax finalization; the tax authority shall receive the corporate income tax finalization and personal income tax finalization dossiers of the taxpayer receive overpaid refund dossiers;
+ The customs authority where the revenue is managed shall receive tax refund dossiers for tax refund cases; according to the provisions of tax law; In case foreigners or overseas Vietnamese have goods eligible for a tax refund, the customs office where exit procedures are carried out shall receive tax refund dossiers.
– Taxpayers submit tax refund dossiers through the following forms:
+ Submit dossiers directly to tax administration agencies;
+ Send documents by post;
+ Send electronic documents through the electronic transaction portal of the tax authority.
– Within 03 working days from the date of receipt of the tax refund dossier; the tax authority shall classify the dossier and notify the taxpayer of the acceptance of the dossier and the time limit for processing the refund dossier tax; or notify the taxpayer in writing in case the dossier is incomplete.
– The Minister of Finance shall detail Article 72 of the Law on Tax Administration.
How is the tax refund procedure done following current law?
Tax refund file classification
– Tax refund dossiers are classified into dossiers subject to inspection before tax refund and dossiers subject to tax refund first.
– Documents subject to inspection before tax refund include:
+ Dossier of taxpayers applying for a tax refund for the first time in each tax refund case according to the provisions of tax law. In case the taxpayer submits a tax refund dossier to the tax authority for the first time but is not eligible for a tax refund as prescribed, the next request for a tax refund will still be considered as the first request for tax refund;
+ The taxpayer’s dossier of requests for tax refund within 2 years from the time of being handled for tax evasion;
+ Hồ sơ của tổ chức giải thể, phá sản, chấm dứt hoạt động, bán, bàn giao, chuyển giao doanh nghiệp nhà nước;
+ Tax refund dossiers belong to the category of high tax risk according to the classification of risk management in tax administration;
+ Tax refund dossiers in the case of tax refund in advance but the time limit expires according to the written notices of tax administration agencies but the taxpayers fail to explain; or supplement the tax refund dossiers or provide explanations; or supplements to the dossiers tax refund but cannot prove that the declared tax amount is correct;
+ Tax refund dossiers for exported and imported goods that do not make payment through commercial banks or other credit institutions as prescribed by law;
+ Tax refund dossiers for imported and exported goods subject to inspection before tax refund according to the Government’s regulations.
– Dossiers eligible for a tax refund in advance are those of taxpayers that do not fall into the cases specified in Clause 2, Article 73 of the Law on Tax Administration.
– The Minister of Finance shall detail Article 73 of the Law on Tax Administration.
Location to check tax refund records
– Dossiers eligible for a tax refund in advance shall check at the head office of tax administration agencies.
– Besides, dossiers subject to pre-tax refund inspection shall be inspected at the taxpayer’s office or the head office of relevant agencies, organizations, or individuals.
The time limit for processing tax refund dossiers
– For dossiers eligible for a tax refund in advance, within 06 working days from the date on which the tax authority gives notice of the acceptance of the dossier and the time limit for processing the tax refund dossier, the tax authority shall decide on a tax refund to the taxpayer or notify the transfer of the taxpayer’s dossier to pre-tax refund inspection if it falls into the cases specified in Clause 2, Article 73 of the Law on Tax Administration, or notify the taxpayer not to refund tax. tax if the file is not eligible for a tax refund.
In case the information declared on the tax refund dossier is different from the management information of the tax administration agency, the tax administration agency shall notify in writing the taxpayer to explain and supplement the information. The time for explaining and supplementing information does not include in the time limit for processing tax refund dossiers.
– For dossiers subject to inspection before tax refund, within 40 days from the date on which the tax administration agency issues a written notice of the acceptance of the dossier and the time limit for processing the tax refund dossier; the tax authority shall Tax administration must decide whether to refund the taxpayer or not to refund the taxpayer; if the dossier is not eligible for a tax refund.
– Past the time limit specified in Clauses 1 and 2, Article 75 of the Law on Tax Administration; if the delay in issuing a tax refund decision is due to the fault of the tax administration agency; in addition to the tax amount to refund, the tax authority shall still have to pay interest at the rate of 0.03%/day calculated on the amount to be repaid and the number of days of late repayment. The source of interest payment shall be spent from the central budget per the law on the state budget.
Authority to decide on tax refund
– The Director of the General Department of Taxation, the Director of the Tax Department of the provinces and centrally-run cities shall decide the tax refund in the case of tax refund according to the provisions of tax law.
– The head of the tax agency where the overpaid tax refund dossier received shall decide on the refund of the overpaid amount per the Law on Tax Administration.
– The Director of the General Department of Customs, the Director of the Customs Department, and the Director of the Sub-department of Customs where the refunded tax amount is incurred shall decide on tax refund in the case of tax refund according to the provisions of tax law.
– The Minister of Finance shall stipulate the order and procedures for a tax refund.
How do inspect and check after-tax refunds?
– Tax administration agencies shall inspect and examine dossiers eligible for a tax refund in advance according to the principle of risk in tax administration and within 5 years from the date of issuance of tax refund decisions.
– Procedures, competence, and responsibilities for inspection and examination by tax administration agencies for tax refund dossiers shall comply with the provisions of the Law on Tax Administration and the Law on Inspection.
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Frequently asked questions
Taxpayers submit tax refund dossiers through the following forms:
– Submit dossiers directly to tax administration agencies;
– Send documents by post;
– Send electronic documents through the electronic transaction portal of the tax authority.
Tax refund dossiers are classified into dossiers subject to inspection before tax refund and dossiers subject to tax refund first.
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