No requirement to fill in documents which do not relate to a tax refund request

VCN - The requirements for managing tax refund records and classifying tax refund dossiers will have some new points in order to facilitate enterprises and Customs agencies when it’s activated.
not require to fill documents do not related to the tax refund request
Customs officers at Customs Branch of Huu Nghi Border gate inspected document of exports-imports goods. Photo: Thai Binh

According to the provisions of Clause 3, Article 49 of Decree 83/2013 / ND-CP, paragraph 6 of Article 129 of Circular 38/2015 / TT-BTC, prior cases for tax refund can be solved at the tax office where the taxpayer did transaction.

In fact, in the process of implementing the provisions on records and tax refund procedures, Customs authorities do not have enough personnel to conduct inspection at company offices for prior inspection cases or late tax refunds due to too many tax refund dossiers and companies located far from Customs offices for Customs procedures and some companies could generate more tax rebate records in a different time.

Some companies also complain about the difficulty of proving eligibility for tax refunds because of regulations on tax refund records; Circular 38/2015/TT-BTC clearly states the number of customs declarations, names and line numbers, quantities of goods in the customs declaration; the amount of export-import duty paid, the amount of export-import duty requested for refund and so on. The regulation is very vague, and does not state specifically the documents needed to be submitted, so it causes difficulty for businesses to prove themselves eligible for tax refund, and customs authorities need to have a foundation to require businesses to provide information for inspection and tax refund determination.

Accordingly, the provisions on tax refund dossiers will be amended and supplemented by a draft decree to replace Decree 08/2015/ND-CP which does not require businesses to submit the document records that have been recorded at the Customs office or that are not related to the tax refund request. In order to ensure transparency and to ensure Customs authorities have all conditions to check and determine eligibility for tax refund, and that taxpayers satisfy all conditions that are subject of tax refund.

Regulations for classifying tax refund documents have been amended to remove some cases for tax refund not consistent with reality, such as: the taxpayer owed payment vouchers via banks at the submission time to the Customs authorities requesting tax refund; because Article 60 of the Tax Administration Law stipulates payment of goods done through banks and law firms will be observed eligible for tax refund before examination. In the case of imports, there needs to be management of state regulations on quarantine, food safety and quality control of goods. The removal of this provision is on the basis of recommendations of the Vietnam Fisheries Association and several other businesses, because of the quarantine, food safety, quality checks performed after Import and Export procedures.

By N.Linh/Thanh Thuy

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