VietnameseOfficial Dispatch No. 2675/TCT-DNNN of August 09, 2005, on problems arising in value added tax (VAT) refund
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Official Dispatch No. 2675/TCT-DNNN of August 09, 2005, on problems arising in value added tax (VAT) refund
| Issuing body: | General Department of Taxation | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 2675/TCT-DNNN | Signer: | Nguyen Thi Cuc |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 09/08/2005 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
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Effect status: Known
THE MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 2675/TCT-DNNN | Hanoi, August 09, 2005 |
OFFICIAL LETTER
ON PROBLEMS ARISING IN VALUE ADDED TAX (VAT) REFUND
To: Provincial/municipal Tax Departments
The General Department of Taxation has recently received opinions of some localities on problems in the VAT refund policy. Concerning this issue, the General Department of Taxation gives the following opinion:
According to the tax management process applicable to enterprises, issued under the Decision No. 1209 TCT/TCCB of July 29, 2004 of the General Director of Taxation: Payers of export tax on exported goods transported across the land border are subject to the audit-refund process.
In cases where enterprises regularly submit dossiers for tax refund in connection to exports lots in the year and such enterprises have well applied the accounting regime, the regime on invoices and vouchers as well as tax policies, have been refunded tax for several times, and the pre-tax refund inspection shows that they have not committed fraudulent acts and a long pre-tax refund inspection conducted by provincial/municipal Tax Departments will affect their production or business activities, provincial/municipal Tax Departments may consider and allow enterprises to get tax refunded before being inspected on a case-by-case basis. At the same time, provincial/municipal Tax Departments shall conduct inspection quarterly, biannually or upon annual tax settlement. Particularly for exported natural resources or crude minerals, provincial/municipal Tax Departments shall have to contact managing agencies of the exporting enterprises in order to check whether or not the exportation complies with prescribed regimes while requesting such enterprises to make written commitments to bear responsibility for their exportation.
The General Department of Taxation notifies provincial/municipal Tax Departments as instruction for compliance. Any problems arising in the course of implementation should be reported to the General Department of Taxation for consideration and guidance.
Nguyen Thi Cuc |
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