Supervision of drawback via the Tax Management System
Tax officials are authorized to use various functions relating to drawback supervision via the TMS. Photo: TH. |
According to the General Department of Tax, the procedures of supervising drawback dossiers via the TMS are as follows:
Tax officials assigned to supervise drawback dossiers are authorized to use drawback supervision via the TMS. The TMS automatically supervises dossiers in the light of operational rules to check information with regard to drawback settlement.
Currently, the TMS does not supervise drawback dossiers that have had a Decision on drawback signed and published before September 12, 2016. Before September 22, 2016 at the latest, provincial Tax departments must complete the updating of dossiers and keep accounts of the decision made in public before September 12, 2016 in the system. From September 22, 2016 Value Added Tax (VAT) drawback dossiers which have poor supervision findings “cannot be accepted” and financial accounts would not be kept in the System.
For drawback dossiers under the supervision by the General Department of Tax before the date when Circular 99/2016/TT-BTC came into effect but has notification of supervision findings “the dossier is not entitled to receive a drawback decision”, if the provincial Tax department does not make explanation and supplement the dossiers before September 22, 2016, the General Department of Tax will re-conduct the supervision.
From September 22, 2016, the General Department of Tax will not receive dossiers for explanation and supplementing, and provincial Tax departments have to be self-responsible for drawback settlement.
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