Guidance of VAT tax refund

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General Department of Taxation sent document to local tax department in guidance of VAT tax refund on the Tax Management System, especially tax refund documents.

In process of settling tax refund documents, the tax department shall determine which have met the conditions for refund or which have not met requirements for refund shall be inspected.

The tax office shall immediately handle the tax refund for amount which already fully meet requirements and it is fully updated into TMS application as prescribed. The remaining amount that is not eligible for refund, need to be inspected and will be saved in the column: “considered".


For the remaining tax amount, after the inspection, if the conditions for refund are met, the tax department shall not request taxpayers to re-submit the dossiers of request for refund, but they have to do by themselves and update the original document of tax payer's profile on the QHS system, the support system displays the request for refund of the original file with the amount the column "consider". The tax department shall continue to process tax refunds for TMS application as prescribed.

In cases that a decision on tax refund is made for taxpayers under various tax refund orders, the General Department of Taxation shall request the tax department to make and update the TMS system for each refund order to monitor the tax refund for taxpayers according to regulation. The remaining balance will be shown in the column: remaining balance"at the tab: refund information".

The total amount on refund orders must be no higher than the amount on the refund decision.

Người viết :  Phan Anh Thơ     Người dịch: Nguyen Tran Thai Hoa