Ensuring VAT refund rights for taxpayers

(DN) - Recently, in the process of declaring and registering for value added tax (VAT) refunds, taxpayers in Dong Nai province encountered a number of difficulties and made recommendations to the tax authorities.

Training on tax policies for businesses in Dong Nai province. Photo: Ngoc Lien

According to the records of Dong Nai Provincial Tax, during the process of reviewing the tax information technology system, there may be cases where a part of the tax amount is not refunded due to not meeting the conditions prescribed by law such as: the seller has not declared and paid VAT or has declared but has not paid VAT, has not declared because the deadline for declaration (quarterly declaration) for invoices issued to businesses requesting tax refunds has not yet come...

To promptly inform taxpayers, Dong Nai Provincial Tax Department recommends that taxpayers make a request for refund of state budget revenue on the declaration support software version 5.4.5 or higher. For the tax amount that has not been considered for refund by the tax authority as mentioned above, taxpayers' rights are still guaranteed, taxpayers can continue to declare in the next tax declaration period, the tax authority will process the tax refund according to regulations when the seller has declared and paid VAT on the invoice issued to the business requesting the tax refund.

According to the provisions of Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government , detailing the implementation of a number of articles of the Law on VAT, conditions for VAT refund from the July 2025 tax refund period, business establishments eligible for tax refund must meet the prescribed conditions, including the provisions on the seller declaring and paying VAT on invoices issued to the business establishment; the request for tax refund is determined based on the processing results of the automatic information technology system to determine that the seller has declared and paid VAT according to regulations.

In the first 9 months of 2025, Dong Nai Provincial Tax Department received over 3,300 VAT declaration and refund requests. Of which, over 3,200 were processed, with 123 remaining. The total refund amount reached over 13,300 billion VND.

Ngoc Lien

Source: https://baodongnai.com.vn/kinh-te/202510/dam-bao-quyen-loi-hoan-thue-gia-tri-gia-tang-cho-nguoi-nop-thue-ed91e64/