Previously, on May 26, the General Department of Taxation issued Official Dispatch No. 2099 on implementing the direction of the Prime Minister and the Ministry of Finance on VAT refunds. As of June 16, tax authorities at all levels have issued 7,893 tax refund decisions with the refunded VAT amount, reaching 30% of the 2023 estimate, equal to 88% compared to the same period in 2022. According to the General Department of Taxation's assessment, the progress of tax refund settlement is still slow and lower than the same period in 2022.
The General Department of Taxation requests provincial and municipal tax departments to speed up tax refund progress for businesses.
The General Department of Taxation requests the Directors of the Tax Departments of provinces and centrally-run cities to focus on directing the implementation of a number of issues. Specifically, speeding up the progress of processing and resolving VAT refund dossiers for taxpayers, while organizing supervision of the processing of dossiers to fully and strictly implement the steps for resolving tax refunds in accordance with the provisions of the Tax Refund Procedure issued together with Decision No. 679 dated May 31 of the General Department of Taxation.
In addition, for VAT refund applications that meet the conditions for refund, promptly issue a VAT refund decision to the enterprise, ensuring compliance with the prescribed deadline. For VAT refund applications that do not meet the conditions for refund or are not eligible for refund, the Tax Department shall issue a written notice to the enterprise informing them that the refund is not eligible according to Form No. 04/TB-HT issued with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
The above requirements are not only to ensure the quick and timely settlement of tax refund dossiers for businesses, but also to create conditions for businesses to have financial resources to serve production and business development; at the same time, strive to ensure that by June 30, the VAT refund amount is at least equal to the same period in 2022.
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