Not allow the enterprise to lodge complaints about tax refund

As of August 31, the tax authorities issued 13,061 tax refund decisions with the total amount of VAT refunded being 67,478 billion. Photo: T.L

Tax refund on schedule and budget

According to the latest report from the General Department of Taxation, as of August 31, the tax authorities issued 13,061 tax refund decision with the total amount of VAT refunded being 67.478 billion. This amount is 67.39% compared to 2017 and 64.88% compared with the estimate of VAT refund that was assigned by the National Assembly in 2018. Of which more than 11,000 decisions refunded export tax amount 53.461 billion, more than 1,200 decisions to complete the investment project with the amount of 13,259 billion; 712 decisions to pay more than 757 billion.

According to the General Department of Taxation, on the situation of refunding VAT through the State Treasury, as of August 31, the refund from the estimated VAT refund is nearly 68,000 billion (deducted VAT recovery cost reduction accounting).

Notably, in the electronic tax return, the report of the General Department of Taxation shows that, from the beginning of 2018 to 20/8, the tax authorities have received more than 13,300 tax records electronically, accounting for 92.85%. Of which, the tax branch has processed 9,814 dossiers with the total amount of refunded VAT of 50.652 billion.

Representatives from the General Department of Taxation said that from now to the end of the year, the tax branch is determined to refund VAT in accordance with the plan and estimate approved by the Ministry. At the same time, proposals for VAT refund must be made to ensure compliance with the regulations and budget estimates and not allow enterprises to lodge complaints and denunciations on tax refund.

There will be many new notes in the tax refund

In the work of refunding VAT, the General Department of Taxation is actively seeking opinions on tax refund in the draft Tax Administration Law (amended). According to Mr. Luu Duc Huy, Director of Policy Department (General Department of Taxation), the General Department of Taxation is building the process of tax refund with many new points. Accordingly, there will be two cases of tax refund, which is refundable under the law on tax and refund of overpayment in cases where taxpayers pay tax larger than the amount payable to the state budget.

Within the time limit for processing tax refund dossiers, the draft has amended the time limit for processing dossiers subject to tax refund, at least 6 working days. For cases subject to prior inspection, the time limit for settlement shall be 40 days from the date the tax administration agency gives notice of the acceptance of the dossier and the time limit for settlement.

One of the new noteworthy points is the problem of inspection after tax refund. Accordingly, the draft supplemented the regulations on inspection and examination after tax refund according to the principles of risk management. Article 77 of the draft law stipulates that "tax administration agencies shall examine and inspect dossiers subject to prior tax refund according to the principle of high and low risk, and within 5 years as from the date of deciding tax refund. The procedures, competence and responsibilities of inspection and examination of tax administration agencies for tax refund dossiers shall comply with the provisions of this Law. "

This provision is believed to be in line with the reform of the tax administrative procedures in the spirit of the Government on accelerating the reform of administrative procedures in order to improve the business investment environment and support the development of the business. .

In fact, the inspection and examination of tax under the method of risk management has been carried out by the tax authorities for many years. However, the inspection and examination of the risk only apply to cases of inspection and examination of the normal implementation of tax law, not applicable to cases of inspection and examination after tax refund. With the specifics in the law on inspection cases, the post-clearance inspection shows that the tax authorities have a very fine control mechanism for tax refund cases. Therefore, when the revised Tax Administration Law is issued, inspection and examination will be carried out only in cases where there is a tax risk.