Order and procedures for inspection after tax refund
During the implementation of the tax refund process for import and export goods issued together with Decision No. 3394/QD-TCHQ dated December 31, 2021 of the General Department of Customs, Quang Ninh Customs Department said that the unit has faced problems related to order and procedures.
According to the General Department of Customs, Point a, Clause 1, Article 110 of the Law on Tax Administration 2019 stipulates: “Tax audit on a taxpayer’s premises shall be carried out in the following cases: The tax refund claim is subject to inspection before refund or eligible for refund before inspection”.
Clause 4, Article 12 of Circular 06/2021/TT-BTC of the Ministry of Finance stipulates: “The director of the Customs Department of the province or city where the application for tax refund is summited, shall issue a decision on inspection and examination of dossiers eligible for tax refund before inspection according to the principle of risk management in tax administration within 5 years from the date of issuance of the decision on tax refund as prescribed in Clause 1, Article 77 of the Law on Tax Administration No. 38/2019/ QH14”.
Customs officers of Hon Gai Customs Branch, Quang Ninh Customs Department at work. Photo: Thai Binh |
In Point b, Clause 5, Article 21 of Decision No. 3394/QD-TCHQ dated December 31, 2021 of the General Department of Customs says: The Director of the Customs Department where the application for tax refund is submitted shall issue a decision on inspection after tax refund for dossiers eligible for tax refund before inspection according to the order and procedures for post-clearance inspection at the taxpayer's office and assign the customs branch that has issued the decision on tax refund to conduct a post-refund audit at the taxpayer’s office.
Reviewing the current regulations, the director of the Customs Department of the province or city where the application for tax refund is summited shall issue a decision on post-refund audit for dossiers eligible for tax refund before inspection within five days from the date of issuing the tax refund decision.
In particular, the order, procedures and time limit for post-tax refund audit are similar to the order, procedures and time limit for post-customs clearance audit at the taxpayer's office.
Imports meeting Tax Incentive Program will have tax refunded VCN – According to regulations, if importers that are eligible for the tax incentive program as prescribed ... |
The General Department of Customs proposed the Quang Ninh Customs Department use stamps in post-clearance audit activities such as decisions on amendments and supplements, decisions on extension of inspection time, inspection records, and the announcement of the inspection decision, the draft of the inspection conclusion, the inspection conclusion and the adjustment of the name and content corresponding to the post-tax refund audit, for the dossiers subject to tax refund before the inspection.
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