Taxpayers with overpaid amounts offset against debts and revenues arising with the same economic content (sub-item) and the same budget collection location of other taxpayers when the taxpayer no longer has debts as prescribed in Point a.4, Clause 1, Article 25 of Circular 80/2021/TT-BTC shall send a Document requesting the handling of overpaid tax, late payment, and fines according to Form No. 01/DNXLNT issued with Appendix I of Circular 80/2021/TT-BTC to the tax authority.
According to legal expert Nguyen Gia Hai (Thai Ha Law Company Limited), if paying taxes via electronic records, the taxpayer accesses the Electronic Information Portal of the General Department of Taxation or the electronic information portal of other competent state agencies such as the National Public Service Portal, the Ministry-level and provincial-level Public Service Portals according to regulations on implementing the one-stop mechanism, the interconnected one-stop mechanism in handling administrative procedures and has been connected to the Electronic Information Portal of the General Department of Taxation... to prepare, send the records and attached appendices according to regulations in electronic form (if any), sign electronically and send to the tax authority via the Electronic Information Portal chosen by the taxpayer.
"After receiving the request to handle the tax amount, late payment, and excess fines, the tax authority will send a notice of receipt or a notice of reason for not accepting the dossier to the taxpayer via the electronic information portal chosen by the taxpayer within 15 minutes of receiving the dossier," said Mr. Hai.
Next, the tax authority shall examine and process the dossier in accordance with the Law on Tax Administration and its implementing guidelines within 03 working days from the date of sending the Notice of receipt of the request for handling of the overpayment.
In case the taxpayer's request does not match the data on the tax management system, the tax authority will request an explanation and additional information and documents according to form No. 01/TB-BSTT-NNT issued with Decree 126/2020/ND-CP.
Then, the tax authority returns the results of the settlement of the taxpayer's request to handle the amount of tax, late payment, and overpaid fines.
Within 05 working days from the date of receiving the complete dossier of the taxpayer, the tax authority shall issue a Notice on handling the amount of tax, late payment, and overpaid fines at the request of the taxpayer, form No. 01/TB-XLBT issued with Appendix I of Circular 80/2021/TT-BTC.
According to Article 25 of Circular 80/2021/TT-BTC and the List of forms in Appendix I issued with Circular 80/2021/TT-BTC, including the Document requesting to handle the amount of tax, late payment, and overpaid fines according to Form No. 01/DNXLNT and related documents (if any).
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