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The conference.

At the online training conference on implementing the tax refund process under Decision 679/QD-TCT held by the General Department of Taxation, Deputy Director General Phi Van Tuan said that the tax refund process has greatly affected the monitoring and management of taxpayers in compliance with regulations on tax refund, and supervised the task performance of the tax officer and tax authority.

To expedite the tax refund process for businesses, the Prime Minister issued Official Letter No. 470 dated May 26, and the Ministry of Finance and the General Department of Taxation also issued documents directing solutions. Accordingly, the tax refund process is one of the solutions for tax departments to overcome shortcomings and limitations in a tax refund, including VAT refund, personal income tax and overpaid refund.

The tax refund process under Decision 679 has 45 new contents compared to the former process. Illustrative photo.

Speaking at the conference, Director of Tax Declaration and Accounting Department Le Thi Duyen Hai said that Decision 679 on promulgating the Tax Refund Process is consistent with the provisions of the Law on Tax Administration No. 38/2019/ QH13 dated June 13, 2019, Decree No. 126/2020/ND-CP, Circular No. 80/2021/TT-BTC dated September 29, 2021, guiding the Law on Tax Administration, meets the new tax management requirements in the digital transformation, associates tax refund management with information technology application and is based on the tax management database of the Tax sector.

The tax refund process under Decision 679 has 45 new contents compared with the process under Decision 905, including 11 contents added and amended to ensure compliance with regulations on order and procedures and 34 contents on tax refund prescribed in the Law on Tax Administration 38 and Circular 80.

Introducing some new points of the Tax Refund Process under Decision 679, Director Le Thi Duyen Hai said that the refund process under 905 consists of two parts, including tax refund settlement by the Tax department and tax branch, Tax refund settlement by the Ministry of Finance (General Department of Taxation).

In Decision 679, the tax refund process consists of 3 Chapters and 24 articles under the work order specified in Circular 80 to receive and process tax refund dossiers for taxpayers to uniformly regulate the structure between the legal document and tax refund process, thereby making it easy for tax authorities at all levels to study and implement.

In addition, the tax refund process under Decision 679 also revises the assignment of the unit in charge of classifying tax refund records in the direction of the TMS system, application of data analysis and risk management in automatically classifying tax refund records.

The tax refund process under Decision 905 guided the classification of tax refund dossiers by manual method, and the tax refund record was implemented by the tax department's division and the tax branch's team.

On May 3, the General Department of Taxation issued Decision No. 679/QD-TCT on the Tax Refund Process, uniformly stipulating the contents of the work, the implementation order, deadline and methods, assignment of performance of tax officers and tax management units in implementing tax refund for taxpayers inline with the provisions of the Law on Tax Administration and guiding documents. The General Department of Taxation, the Tax Department, the Tax Department, the Tax Department of Large Enterprises, Tax branch and Regional Tax Department perform the tax refund process.

The tax refund process includes seven steps: receiving an application for tax refund; classification of tax refund dossiers; settlement of tax refund dossiers; assessment of tax refund dossiers; tax refund decision; issuing an order to refund state budget revenues or an order to refund and offset state budget revenues following regulations on implementation of the state budget accounting regime and operations of the State Treasury; tax refund recovery.