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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 18832/BTC-TCT
Re: Amendments to Dispatch No. 10492/BTC-TCT and 13822/BTC-TCT

Hanoi, December 17, 2015

 

To: Departments of Taxation of provinces

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1. Instructions on criteria for determination of prioritized tax refund specified in paragraph 3 of Dispatch No. 10492/BTC-TCT and paragraph 3 of Dispatch No. 13822/BTC-TCT:

a) An export manufacturer means an enterprise that directly manufactures and/or processes goods for export (including those exported to export-processing zones) and the revenue from manufacturing of exports in the preceding year or current year makes up at least 51% of its total revenue from selling goods and services on its VAT statement;

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c) New and important investment projects in a province are investment projects for establishing new enterprises manufacturing goods subject to VAT on the list of projects within the competence to approve of the People’s Committee of the province and do not include: mineral and/or natural resources extraction projects; real estate investment projects; corporate building construction project; projects for construction of shopping malls, shopping mall complexes, apartment buildings, or offices for rent;

d) Tax shall be refunded to taxpayers granted diplomatic immunity;

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e) Tax paid by a foreign contractor shall be refunded when it is following procedures for dissolution or shutdown which has undergone inspection by a tax authority or a competent authority;

g) Tax shall be refunded to enterprises that are dissolved, bankrupt, or shut down and have undergone inspection by a tax authority or a competent authority;

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2. After tax is granted in the order of priority in paragraph 1 hereof and within the estimated budget for VAT refund in 2015, Department of Taxation shall refund tax to:

a) Enterprises that export through international checkpoints (except for natural resources, minerals, and exported goods derived from imported goods).

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3. Instructions on declaration and refund of VAT incurred by branches and dependent accounting units of enterprises (hereinafter referred to as branches) in Clause 1 Article 11 of Circular No. 156/2013/TT-BTC and Point 9 of Dispatch No. 10492/BTC-TCT dated are revised as follows:

a) When the headquarters of a enterprise files an application for VAT refund, it must be enclosed with the statement of the headquarters' and branches' tax payable and tax debts in order to be offset against refundable VAT (form 01/NTDNBTNT enclosed herewith).

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b) Within 01 working days from the receipt of the application for tax refund, the supervisory tax authority of the applicant shall send a written request to supervisory tax authorities of the taxpayers that owe tax debts for certification of fulfillment of their tax liability (form No. 19/QTr-KK enclosed with Decision No. 879/QD-TCT dated May 15, 2015 of the Director of the General Department of Taxation). Within 02 working days, the supervisory tax authorities of the taxpayers that owe tax debts shall send a certification form No. 20/QTr-KK enclosed with Decision No. 879/QD-TCT dated May 15, 2015 of the Director of the General Department of Taxation). After the expiration of the said time limit, the supervisory tax authority of the applicant shall, in consideration of information about the taxpayers' fulfillment of tax liability on the Tax Management System, decide tax refund. The supervisory tax authorities of taxpayers that owe tax debts are responsible for the information they provided.

c) According to the certifications sent by supervisory tax authorities of taxpayers that owe tax debts and information on Tax Management System, the supervisory tax authority of the applicant shall decide VAT refund and offset it against outstanding tax payable and tax debt. According to the decision on tax refund, the tax authority shall issue a refund and offsetting order if the refundable tax and tax payable are of the same taxpayer ID number. Otherwise, the tax authority shall issue an order for refund of the refundable tax and another order for collection of tax payable and tax debts (form No. C1-01/NS enclosed with Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance, which is amended by Decision No. 759/QD-BTC dated April 16, 2013 of the Ministry of Finance).

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a) In any of the cases specified in paragraph 3 of Dispatch No. 13822/BTC-TCT, the Department of Taxation shall subject the application for tax refund to inspection before refund.

b) The application is subject to inspection before refund if the applicant's violations are found during the inspection and the period of time between the time of discovery of the violations to the time of claiming refund does not exceed 02 years, and tax arrears to be collected is at least 10% of refunded VAT or at least 50 VND million.

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5. General Department of Taxation shall assist and supervise Departments of Taxation refunding tax in accordance with paragraph 5 of Dispatch No. 13822/BTC-TCT (including every draft decision on tax refund and even the budget for tax refund has been depleted).

The period of supervising applications for tax refund by General Department of Taxation is not included in the time limit for Department of Taxation to process applications for tax refund.

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PP MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan

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