OFFICIAL LETTER 3593/TCT-KK DATED 11 AUGUST 2016 OF GDT GUIDING NEW CONTENTS OF VAT REFUND MANAGEMENT
According to official letter 3593/TCT-KK:
- Reception and solution of VAT refund include 2 models:
+ For 4 provinces, cities (Ha Noi, HCM city, Binh Duong province, Dong Nai province):
Tax authority in charge of directly tax payers (tax department, tax department branch) conducts: classification of refund tax file; determine VAT refunded from tax payers; determine tax debts, penalty, late payment offsetting to VAT refunded from tax payers; proposal of tax refunded. For tax department branch, after completing the above works, take file to tax department.
Tax department evaluates tax refund file, issued tax refund decision, conducts refunds to tax payers.
+ For 59 provinces, cities: Tax department is responsible for receiving and solving refund files to tax payers including tax payers managed directly by tax department branch.
- Some new points about VAT refund for tax payers as follows:
+ Branches, dependent units of tax payers are not accounting units preparing financial statements, when propose to refund VAT, they must have authorized documents of head office as regulations.
+ Tax payers submitted VAT refund proposal file to tax authority but then cancel to refund, they are allowed to revise, add.
