According to the General Department of Taxation, in the recent past, the implementation of electronic tax refunds has reached 99% with nearly 80% of VAT refund dossiers subject to pre-refund and post-inspection being quickly resolved by tax authorities within 6 working days from the date of receiving complete refund requests from taxpayers.
The quick and timely settlement of tax refund dossiers in accordance with the provisions of the Law on Tax Administration has created conditions for enterprises to quickly turn over capital, improve efficiency in capital use, and contribute to the development of production, business, and export of goods. However, there is still a situation of delay in settling VAT refund dossiers of taxpayers, causing public outrage.
The Director of the Tax Department takes full responsibility if people complain about VAT refunds. (Photo: CP)
Faced with this situation, the General Department of Taxation requests that the Directors of the Tax Department urgently implement certain tasks without delay.
Firstly, the Director is fully responsible for the management of VAT refunds in the area, directing the organization to implement tax refunds within the authority and in accordance with legal regulations, not allowing them to linger for a long time, causing frustration for people and businesses.
The Director is responsible for allocating sufficient resources and urging subordinate units to promptly complete the tax refund inspection of tax refund applications received from taxpayers and classified as subject to pre-inspection and post-refund, ensuring that taxpayers' tax refund applications are processed within the prescribed time limit, to the correct subjects and cases eligible for tax refund according to the provisions of tax law and tax management law.
Second, for VAT refund applications that have been checked and determined to be eligible for refund, promptly issue a tax refund decision to the enterprise, ensuring compliance with the prescribed deadline.
For VAT refund applications that are being examined and verified to determine the eligible tax amount, the taxpayer must be notified of the progress of the application processing and the expected time for processing the tax refund for the taxpayer to ensure publicity and transparency. For tax amounts that have been examined and verified, the tax refund for the taxpayer must be promptly processed according to the provisions of Article 34 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance, without waiting for full verification to process the tax refund for the taxpayer.
Third, in case the tax refund application shows signs of violating the law and has been transferred to the investigation agency, there must be a written notice to the taxpayer and based on the conclusion of the competent authority, it must be handled in accordance with regulations.
Fourth, For VAT refund dossiers with problems and feedback from Associations and enterprises: immediately organize dialogues with Associations and enterprises from May 29, 2023 to June 2, 2023 to clarify problems, summarize and report results to the General Department of Taxation; proactively handle and resolve problems within the authority of the Tax Department. In case the problem exceeds the authority of the Tax Department, report to the General Department of Taxation for timely guidance on handling.
Fifth, Receive VAT refund application dossiers in accordance with the components and procedures prescribed in Article 28 of Circular No. 80/2021/TT-BTC. In case the dossier is not accepted due to insufficient procedures, a written notice must be sent to the taxpayer stating the reasons for not accepting the dossier as prescribed in Article 32 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
Sixth, Urgently review VAT declaration dossiers of enterprises engaged in the production and trading of exported goods and services and enterprises with investment projects being implemented in the area to guide enterprises in declaring and submitting tax refund dossiers in accordance with regulations.
Strengthening the propaganda of policies on tax refund dossiers and procedures in Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance so that enterprises can be proactive in preparing tax refund dossiers, creating favorable conditions for the Tax Authority when receiving dossiers, avoiding dossiers that do not meet the procedures when sent to the Tax Authority.
Seventh, Strengthen post-refund inspection and examination of tax refund decisions subject to pre-refund and post-inspection to promptly detect the use of illegal invoices or illegal use of invoices, profiteering in tax refunds to misappropriate the state budget, and strictly handle them according to the provisions of law.
For the refunded tax amount awaiting response and verification results from relevant agencies, the Tax authority must clearly state in the inspection report and conclusion that there is not enough basis to conclude that the tax amount is eligible for refund.
Upon receipt of the response and verification results from relevant agencies, the Tax authority determines that the refunded tax amount is not eligible for a refund, and shall issue a Decision on tax refund recovery and impose penalties and late payment fees (if any) in accordance with regulations.
The Director of the Tax Department directs the propaganda and support department to step up propaganda, guidance, and support for taxpayers in the area to promptly grasp and implement policies on extension, exemption, and reduction of taxes, fees, charges, and land rents approved by competent authorities to support people and businesses, and promote production and business.
The General Department of Taxation requests the Directors of the Tax Departments of provinces and centrally-run cities to immediately and seriously implement the above instructions.
Source
Comment (0)