Representative of Fococev Vietnam Joint Stock Company is upset because of delayed VAT refund - Photo: TTD
VAT refund problems have arisen over the past three years. Many businesses have been diligently explaining but so far many refund periods have been suspended. Some businesses have taken the tax case to court.
Businesses complain about delayed tax refunds, saying they will be held responsible for false declarations.
Speaking at the conference, a representative of Fococev Vietnam Joint Stock Company (Ward 1, District 4) said that the company trades and exports cassava flour. The company has 529 billion VND in unpaid taxes for 6 years, although according to him, the police have not found any signs of fake tax refunds.
The company has filed a tax lawsuit in court, the court of first instance has issued a verdict, the General Department of Taxation has issued a telegram, but the tax refund process is still prolonged.
The company's capital is only over 100 billion, but the unrefunded VAT is up to several hundred billion because the tax authority requires the company to verify the seal number, bill number, driver's name, ID card number... so it is very difficult for the company to meet the requirements.
"We feel that the tax authorities are only interested in the target of exceeding the budget revenue while VAT refund is also a target that the tax authorities have not paid attention to.
Enterprises also understand the caution of tax authorities in the context of a number of recent incidents related to tax refunds. However, we hope that the tax authorities will consider and refund taxes to enterprises. If the declaration is incorrect, the enterprise will be responsible," Mr. Phuong suggested.
Why do businesses and taxes go to court?
Responding to Fococev's request, Ms. Le Thi Duyen Hai - Director of the Tax Declaration and Accounting Department (General Department of Taxation) detailed the "fate" why this enterprise and the tax authority were brought to court.
First, Fococev reported that the Ho Chi Minh City Tax Department illegally collected value-added tax (VND 36.7 billion, tax refund period 1-2027 to 10-2018). The police agency also verified but had no basis to determine that the enterprise exported fake goods to China to defraud and appropriate tax refund money. Therefore, it is requested to return the money to the enterprise.
The tax authority then returned 36 billion VND, and the remaining 700 million VND, once fully and accurately verified, will soon be returned to the business.
Ms. Le Thi Duyen Hai - Director of Tax Declaration and Accounting Department answers businesses - Photo: TTD
"The difficulties in Fococev's VAT refund come from the fact that in recent years, this enterprise has exported cassava flour by road.
However, when the Vietnamese tax authority coordinated with the Chinese tax authority to verify, it was discovered that among Fococev's partners, there were enterprises that did not exist or had ceased operations, were not operating at the place of registration, were operating but did not admit to having signed contracts with the enterprise.
With the above verification results, the tax authority questioned whether the contract was legally valid, so there were decisions to collect taxes.
Second, for the amount of 127 billion VND (tax refund period from November 2018 to May 2020), the Ho Chi Minh City court has annulled the tax recovery decision and ordered the return of the collected money to the enterprise.
According to Ms. Hai, the Ho Chi Minh City Tax Department has not yet received the official verdict from the court and is currently consolidating information to continue appealing. When the final verdict is available, the tax authority will enforce the law.
Third, with the reflection from June 2020 to now, the tax department has not processed the refund dossiers of 366 billion VND (29 dossiers), Ms. Le Thi Duyen Hai explained that in the above amount, there are 204 billion VND that the enterprise sold by sea and has complete procedural documents, but by road alone, it accounts for 150 billion (including 37 billion in cases where the enterprise is unclear as above). That is the reason why the department requested to submit additional documents.
"The General Department of Taxation has requested the Ho Chi Minh City Tax Department to review the notices sent to businesses (requesting additional documents). Any information requested by the Ho Chi Minh City Tax Department is in accordance with legal regulations, we need to review together to resolve, ensuring the correct nature between the buyer and seller, in accordance with legal regulations.
For requests that are not in accordance with legal regulations and are not within the responsibility of the tax authority, other appropriate methods must be used.
Fourthly, the enterprise said that there are two files (about 11 billion VND, tax refund period May 2023 and September 2023), which are subject to pre-audit tax refund, but have exceeded the settlement deadline according to regulations.
After listening, Mr. Mai Son - Deputy General Director of the General Department of Taxation also said that with the opinions and exchanges today of Fococev company and other businesses, the tax authority has the responsibility and spirit to always listen and share, trying to solve the problem at its root, ensuring the interests of businesses and ensuring the state budget for tax refunds.
Source: https://tuoitre.vn/nhuc-nhoi-chuyen-cham-hoan-thue-vat-20240927160931298.htm
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