In the recent past, implementing the direction of the Government, the Prime Minister, and the Minister of Finance on continuing to accelerate the settlement of value-added tax refund dossiers, nearly 80% of value-added tax refund dossiers have been classified by the tax sector as pre-refund, post-inspection and quickly resolved within 6 working days, contributing to creating conditions for enterprises to develop production, business and export goods.
However, the General Department of Taxation said that there are still delays in some localities in checking and verifying VAT refund requests of export enterprises. Therefore, the General Director of the General Department of Taxation requested the Tax Departments to urgently review and classify VAT refund requests to ensure compliance with regulations. The Directors of the Tax Departments directly and assign Deputy Directors to review each tax refund request, especially the files that have been classified for pre-checking and post-refunding to speed up the checking and verification of tax refund conditions.
For VAT refund applications that the tax authority has completed the inspection and determined that they are eligible for refund, the tax refund will be processed immediately. For tax refund applications of exporting enterprises that are being inspected and verified but have exceeded the prescribed processing time limit, if the inspection and verification results to date have not detected any tax fraud, the tax authority will base on the application and accompanying documents provided by the enterprise to determine the tax amount eligible for refund and process the tax refund according to regulations.
In case after handling the tax refund, the General Department of Taxation said that if it is discovered 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 fee 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.
In addition, continue to arrange and assign additional staff and civil servants to participate in handling value-added tax refund dossiers to speed up the tax refund process, especially dossiers of export enterprises, ensuring that by the end of September 2023, the value-added tax refund results will reach and exceed the same period in 2022.
The Director General of the General Department of Taxation requests the Directors of the Tax Departments of provinces and centrally-run cities to immediately implement the above instructions./.
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