Delayed VAT refund: Tax industry reviews and will propose amending regulations

ANTD.VN - The tax industry is speeding up the progress of value-added tax refunds, ensuring that by the end of September, tax refund results will exceed those of the same period last year.

The General Department of Taxation said that, implementing the direction of the Government, the Prime Minister, and the Minister of Finance on continuing to speed up the settlement of value-added tax (VAT) refund dossiers for businesses, the General Department of Taxation has directed tax authorities at all levels to speed up the settlement process, while strengthening control of VAT refund work to ensure strict refunds in accordance with the law.

Regarding the classification of tax refund application files, the Tax Departments have arranged and assigned additional officers and civil servants to participate in handling VAT refund files to speed up the tax refund process, especially files of export enterprises, ensuring that by the end of September 2023, the VAT refund results will reach and exceed the same period in 2022.

Ngành thuế sẽ rà soát các vướng mắc để đề xuất sửa các quy định về hoàn thuế giá trị gia tăng ảnh 1

The tax sector will review problems to propose amendments to regulations on value-added tax refunds.

At the same time, implementing the direction of the Ministry of Finance's leaders, the General Department of Taxation assigned the Policy Department to preside over and coordinate with departments, units and local tax departments to review and synthesize all problems and inadequacies in legal policies related to VAT refund work in laws, decrees and circulars.

Thereby, propose a plan to report to the General Department to report to the Ministry of Finance to submit to competent authorities for consideration, amendment and supplementation of legal documents, ensuring transparency and ease of implementation, in order to promptly remove difficulties for taxpayers.

At the same time, clearly define the responsibilities of taxpayers and the responsibilities of tax officers and civil servants in the implementation process.

As of August 29, 2023, the tax authority has refunded VAT with a total refund amount of VND 87,191 billion, equal to 46.9% of the 2023 estimate approved by the National Assembly (VND 186,000 billion), equal to 90% compared to the same period in 2022. The Tax sector affirmed that it is continuing to speed up the tax refund process for businesses in accordance with legal regulations.

Regarding tax refund data for each specific field, the General Department of Taxation said that the refund for exports was 71,161 billion VND, accounting for 81.6% of the total refunded amount, equal to 82% of the same period in 2022; the refund for investment projects was 15,707 billion VND, accounting for 18% of the total refunded amount, equal to 169% of the same period in 2022; the refund for other cases was 323 billion VND, accounting for 0.4% of the total refunded amount, equal to 94% of the same period in 2022.

Regarding electronic VAT refund, from January 1 to August 20, 2023, the total number of enterprises participating in electronic tax refunds is 6,293 out of a total of 6,336 enterprises refunding taxes, reaching a rate of 99%. The number of electronic tax refund dossiers received is 11,595 out of a total of 11,651 dossiers, reaching a rate of 99%; the total number of dossiers that have been resolved electronically for refunds is 10,576 dossiers with a total amount of resolved refunds of more than VND 82,446 billion.

The General Department of Taxation directs Tax Departments to pay special attention to VAT refund application dossiers that the tax authorities have completed the inspection and determined to be eligible for refund, and to immediately process the refund.

For tax refund applications of exporting enterprises that are being inspected and verified but have exceeded the prescribed settlement period, if the inspection and verification results up to now have not detected any tax fraud, the tax authority shall base on the application and accompanying documents provided by the enterprise to determine the tax amount eligible for tax refund and handle the tax refund according to regulations.

In case after handling the tax refund, the tax authority discovers that the enterprise has made an incorrect declaration of the tax amount requested for refund, the enterprise must pay back the excess refunded tax amount and late payment fees according to regulations, and at the same time the enterprise is fully responsible before the law for its violations.

For tax authorities that detect fraudulent acts and signs aimed at taking advantage of tax refunds from the State budget, they will consolidate the records to transfer to the police for investigation, and at the same time notify the enterprise in writing and base on the conclusions of the competent authorities to handle according to regulations.

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