THE MINISTRY OF FINANCE | | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness |
No. 31/2017/TT-BTC | | Hanoi, April 18, 2017 |
CIRCULAR
Amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 99/2016/TT-BTC of June 29, 2016, guiding the management of value-added tax refund[1]
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration; and November 20, 2012 Law No. 21/2012/QH12 Amending and Supplementing a Number of Articles of the Law on Tax Administration; and their guiding documents;
Pursuant to November 26, 2014 Law No. 71/2014/QH13 Amending and Supplementing a Number of Articles of the Laws on Taxes; and their guiding documents;
Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax; June 19, 2013 Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax; and their guiding documents;
Pursuant to April 6, 2016 Law No. 106/2016/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration; and their guiding documents;
Pursuant to June 25, 2015 Law No. 83/2015/QH13 on the State Budget and its guiding documents;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation,
The Minister of Finance promulgates the Circular amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 99/2016/TT-BTC of June 29, 2016, guiding the management of value-added tax refund, as follows:
Article 1. To amend and supplement a number of articles of the Ministry of Finance’s Circular No. 99/2016/TT-BTC of June 29, 2016, guiding the management of value-added tax refund as follows:
1. To add Clause 4 to Article 18 of the Ministry of Finance’s Circular No. 99/2016/TT-BTC of June 29, 2016, guiding the management of value-added tax refund as follows:
“4. The Tax Department shall fully update and account tax refund decisions or decisions on tax refund and state budget revenue clearing into the tax administration application system right on the working day these decisions are issued.
After a tax refund decision or decision on tax refund and state budget revenue clearing is accounted, the Tax Department shall transfer that decision and the tax refund order or order on tax refund and state budget revenue clearing to the State Treasury right on the working day or the subsequent working day at the latest.”
2. To amend Point c, Clause 2, Article 19 of the Ministry of Finance’s Circular No. 99/2016/TT-BTC of June 29, 2016, guiding the management of value-added tax refund as follows:
“c/ Refund tax to the taxpayer within 1 (one) working day after receiving the order of state budget revenue refund/order of state budget revenue refund and clearing from the tax office.”
3. To amend Clause 2, Article 20 of the Ministry of Finance’s Circular No. 99/2016/TT-BTC of June 29, 2016, guiding the management of value-added tax refund as follows:
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