It must be announced to each company that has overpaid tax

Currently on a centralized accounting system of the customs agencies have the exceed amount of paid VAT in the declaration record since 2014. Photo:Thu Trang

Specifically, the Ministry of Finance requested Customs agencies to review the information in overpaid declaration at each Customs unit, have to send written notice to each business that has overpaid tax amount in Importing, to guide the enterprises to inspect and review overpaid taxes of the declaration.

If the company does not make the declaration and tax deducted at local agencies, they should have a written request from customs agency in order to take consideration for reimbursement according to regulation. If the company has declared for deduction or refund at tax offices, the company has to sent a written notice to the customs agencies to monitor.

Accordingly, based on the company’s written response or written request, Customs agencies will implement to deduct, refund tax or establish a record of overpaid tax according to each specific case. For the cases which do not have foundation for offset or reimbursement, it will be monitored via record.

In fact, currently, the centralized accounting system of Customs agencies has recorded the amounts of imports overpaid VAT in declaration before 2014 (at the time Customs agencies did not have authorization to VAT refund, the implementation of VAT refund is carried out by tax agencies) are pending in order to receive the reimbursement decision for taxpayer. Howerver, taxpayers do not have a written request to get the reimbursement according to the regulation.