Chương VII Luật quản lý thuế 2006: Thủ tục hoàn thuế

Chapter VII

PROCEDURES FOR TAX REFUND

Article 57.- Cases eligible for tax refund

Tax administration agencies shall make tax refund for:

1. Organizations and individuals eligible for value added tax refund under the Value Added Tax Law;

2. Organizations and individuals eligible for import duty or export duty refund under the Export Duty and Import Duty Law;

3. Individuals eligible for personal income tax refund under the law on personal income tax;

4. Business organizations and individuals eligible for special consumption tax refund under the Special Consumption Tax;

5. Organizations and individuals that have paid other taxes into the state budget in excess of their payable tax amounts.

Article 58.- Tax refund dossiers

1. A tax refund dossier comprises:

a/ Written claim for tax refund;

b/ Tax payment vouchers;

c/ Other documents related to the tax refund claim.

2. Tax refund dossiers shall be submitted to tax administration agencies directly managing taxpayers or to customs offices competent to make tax refund.

Article 59.- Responsibilities of tax administration agencies and tax administration officers for receipt of tax refund dossiers

1. If tax refund dossiers are submitted directly to tax administration agencies, tax administration officers shall receive and affix the seal of receipt, indicating the date of receipt and the number of documents included in the dossiers.

2. If tax refund dossiers are sent by mail, tax administration officers shall affix the seal indicating the date of dossier receipt and record the receipt of the dossiers in the incoming mail books of tax administration agencies.

3. If tax refund dossiers are electrically submitted, the receipt, examination and acceptance thereof shall be conducted by tax administration agencies through electronic data processing systems.

4. If tax refund dossiers are incomplete, tax administration agencies shall, within three working days after receiving dossiers, notify such to taxpayers for completion of their dossiers.

Article 60.- Responsibilities of tax administration agencies for processing of tax refund dossiers

1. Tax refund dossiers shall be classified as follows:

a/ Dossiers eligible for tax refund before examination are those of taxpayers who have properly observed tax law and have their transactions paid for via commercial banks or other credit institutions.

The Government shall specify the classification of dossiers eligible for tax refund before examination;

b/ Dossiers not specified at Point a of this Clause shall be examined before tax refund is made.

2. For dossiers eligible for tax refund before examination, tax administration agencies shall, within fifteen days after receiving complete tax refund dossiers, decide on tax refund, notify that dossiers shall be examined before tax refund or notify the reason(s) for refusal of tax refund.

3. For dossiers that are examined before tax refund, tax administration agencies shall, within sixty days after receiving complete tax refund dossiers, decide on tax refund or notify the reason(s) for refusal of tax refund.

4. If tax administration agencies issue tax refund decisions after the time limit specified in Clauses 2 and 3 of this Article due to their fault, they shall, apart from refunding tax amounts, pay interests thereon according to the Government’s regulations.