How long does it take to process tax exemption or reduction dossiers in Vietnam?

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• In Vietnam, how long does it take to process tax exemption or reduction dossiers?
• What is the time limit for returning the results of settlement of tax exemption or reduction dossiers?

In Vietnam, how long does it take to process tax exemption or reduction dossiers?

Pursuant to Clause 1, Article 64 of Circular 80/2021/TT-BTC stipulating the time limit for processing tax exemption or reduction dossiers is as follows: 

1. Time limit for processing an application for tax exemption or reduction:

Within 30 days from the receipt of the satisfactory application, the tax authority shall issue a decision on tax exemption or reduction or send the taxpayer a notice of ineligibility for tax exemption or reduction.

In case a site inspection is necessary for processing the application, within 40 days from the receipt of the satisfactory application, the tax authority shall issue a decision on tax exemption or reduction or send the taxpayer a notice of ineligibility for tax exemption or reduction.

In case the tax authority receives the application for tax exemption or reduction and the tax declaration dossier via the single-window system, within 05 working days from the receipt of the satisfactory application via the single-window system, the tax authority shall determine the amount of tax eligible for tax exemption or reduction or send the taxpayer a notice of ineligibility for tax exemption or reduction.

What is the time limit for returning the results of settlement of tax exemption or reduction dossiers?

Pursuant to Clause 2 of this Article, the time limit for returning results of settlement of tax exemption or reduction dossiers is as follows:

2. Return of results

a) In case the tax authority directly receives the application:

a.1) Issue the decision on tax exemption or reduction according to Form No. 03/MGTH in Appendix I hereof if the taxpayer is eligible for tax exemption or reduction (except the case specified in Point a.3 Clause 2 of this Article);

a.2) Issue the notice of ineligibility for tax exemption or reduction according to Form No. 04/MGTH in Appendix I hereof and provide explanation if the taxpayer is ineligible for tax exemption or reduction (except the case specified in Point a.3 Clause 2 of this Article);

a.3) Issue the notice of the taxpayer's eligibility or ineligibility for tax exemption or reduction under the Double Taxation Agreement or another international treaty according to Form No. 03-1/MGTH in Appendix I hereof;

In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the taxpayer.

b) In case the tax authority receives the application for tax exemption or reduction together with the tax declaration dossier using the single-window system:

b.1) The tax authority shall determine the amount of tax eligible for tax exemption or reduction and specify it in the tax notice according to the form in Appendix II of Decree No. 126/2020/ND-CP if the taxpayer is eligible for tax exemption or reduction.

b.2) Issue the notice of ineligibility for tax exemption or reduction according to Form No. 04/MGTH in Appendix I hereof and provide explanation if the taxpayer is ineligible for tax exemption or reduction. In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the receiving authority.

c) In the case of tax exemption specified in Point a Clause 2 Article 79 of the Law on Tax Administration: the tax authority shall issue a list of households and individuals that are eligible for tax exemption according to Form No. 05/MGTH in Appendix I hereof.

Best regards!