At this conference, the General Department of Taxation said that in the context of unfavorable socio-economic conditions, businesses are facing difficulties in accessing credit sources to serve production and business, timely VAT refund is an urgent requirement and right of businesses. Therefore, 2023 is considered a "hot spot" for tax refund management.
In addition, the fight against invoice and tax refund fraud is becoming increasingly difficult because the subjects are constantly changing their methods and areas of operation, their behavior is becoming more sophisticated and complex, with increasingly reckless attitudes than before, aiming to evade taxes and appropriate tax refunds from the State budget.
VAT refund is only 87% of the estimated implementation, the Ministry of Finance reported to the Government. (Photo: DO)
Therefore, the task of the tax sector is to ensure prompt and timely tax refunds for businesses, but at the same time ensure that tax refunds are in accordance with legal regulations, protect state budget tax money, strictly control, promptly prevent and detect tax refund fraud.
In particular, the General Department of Taxation emphasized: VAT refund results have had many positive changes so far.
Although affirming that tax refund is an important task and VAT refund results have positive changes, the tax refund results are not as expected, and even do not complete the tasks that the Ministry of Finance reported to the Government.
The announcement of the General Department of Taxation stated that on average, in the last 6 months of the year (up to December 20, 2023), tax authorities resolved 1,582 tax refund decisions/month, equivalent to a VAT refund amount of VND 12,891 billion/month, an increase of 11% in the number of decisions and 27% in the amount compared to the average of the first 6 months of the year.
As of December 20, 2023, the tax authority has issued 18,008 VAT refund decisions with a total refund amount of VND 138,461 billion, equal to 87% of the estimated implementation reported by the Ministry of Finance to the Government (VND 160,000 billion), equal to 97% compared to the same period in 2022.
The General Department of Taxation said that in 2024, tax refund management will aim for two important goals: First, tax refunds will be made quickly, conveniently, and in accordance with legal regulations, without overdue records due to subjective factors from tax authorities and tax officials; Second, timely and effectively prevent and handle fraudulent acts regarding invoices and tax refunds, and strictly manage state budget funds.
In particular, the General Department of Taxation will continue to research and propose to competent authorities to amend, supplement and perfect legal regulations on VAT, tax management, electronic invoices and related laws.
This is to limit and prevent the establishment of "ghost" enterprises to illegally issue and use electronic invoices to fraudulently obtain tax refunds and profit from the state budget.
At the same time, tax management mechanisms and policies need to have clearer regulations in defining the responsibilities of tax authorities, tax officers and taxpayers in handling VAT refund dossiers when competent authorities detect fraudulent acts in VAT refunds.
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