Regarding tax refund and handling overpaid tax, many businesses still encounter many problems at Customs Departments of provinces and cities over the country. On April 5, 2022, the General Department of Customs issued Official Letter 1163/TCHQ-TXNK to control and regulate a number of issues related to tax refund as follows:
Receive and handle tax refund deadlines in accordance with the Law on Tax Administration, Decree 126/2020/ND-CP, Circular 06/2021/TT-BTC;
For tax refund dossiers subject to examination before tax refund but classified as subject to refund before inspection, then:
An inspection must be organized at the taxpayer's office for all of these cases according to the provisions of Clause 3, Article 12 of Circular 06/2021/TT-BTC.
Inspect and review cases of tax refund on goods imported for production and business but have been put into production for export and exported products according to the provisions of Article 36 of Decree 134/2016/ND -CP.
In case tax has been refunded for goods imported for production or business that have been put into production for export but have not been exported to foreign countries or have not been exported to a non-tariff zone, then:
Implement the recovery of the refunded tax amount according to regulations (Official Letter 6830/TCHQ-TXNK dated November 21, 2018, Official Letter 7565/TCHQ-TXNK dated December 25, 2018).
Should you have any concerns during the process of implementing the regulations, please contact us.