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Are high-risk bóng đá hôm nay trực tiếp claims subject to inspection before refund in Vietnam?

Based on Article 73 of the2019 Law on bóng đá hôm nay trực tiếp Administrationconcerning the classification of bóng đá hôm nay trực tiếp dossiers as follows:

Classification of bóng đá hôm nay trực tiếp Refund Dossiers

1. bóng đá hôm nay trực tiếp refund dossiers are classified into those subject to pre-refund inspection and those eligible for a refund before inspection.

2. Dossiers subject to pre-refund inspection include:

a) Dossiers of taxpayers requesting a bóng đá hôm nay trực tiếp refund for the first time for each refund case as stipulated by bóng đá hôm nay trực tiếp law. If a taxpayer submits a bóng đá hôm nay trực tiếp refund dossier to the bóng đá hôm nay trực tiếp administration for the first time but is not eligible for a refund as per regulations, the subsequent refund request will still be considered a first-time request;

b) Dossiers of taxpayers requesting a refund within 2 years from the time of being sanctioned for bóng đá hôm nay trực tiếp evasion acts;

c) Dossiers of organizations dissolving, going bankrupt, terminating activities, selling, assigning, or transferring state-owned enterprises;

d) bóng đá hôm nay trực tiếp refund dossiers classified as high bóng đá hôm nay trực tiếp risk according to the risk management classification in bóng đá hôm nay trực tiếp administration;

đ) Dossiers eligible for a refund before, but upon expiration of the deadline fixed in a formal notification by the bóng đá hôm nay trực tiếp authority, the taxpayer does not provide an explanation or supplement the bóng đá hôm nay trực tiếp refund dossier, or provides an explanation or supplement but cannot prove the declared bóng đá hôm nay trực tiếp amount is correct;

e) bóng đá hôm nay trực tiếp refund dossiers concerning exports and imports not transacted via commercial banks or other credit institutions as prescribed by law;

g) bóng đá hôm nay trực tiếp refund dossiers concerning exports and imports subject to pre-refund inspection according to the regulations of the Government of Vietnam.

3. Dossiers eligible for a refund before inspection are those of taxpayers not falling under the cases prescribed in Clause 2 of this Article.

4. The Minister of Finance provides detailed regulations on this Article.

According to these regulations, refund dossiers classified as high bóng đá hôm nay trực tiếp risk according to the risk management classification in bóng đá hôm nay trực tiếp administration are subject to pre-refund inspection.

As per these regulations, refund dossiers classified as high bóng đá hôm nay trực tiếp risk according to the risk management classification in bóng đá hôm nay trực tiếp administration subject to inspection before refund.

What is the time limit for processing a bóng đá hôm nay trực tiếp refund dossier in Vietnam?

According to Article 75 of the2019 Law on bóng đá hôm nay trực tiếp Administration, the time limit for processing bóng đá hôm nay trực tiếp refund dossiers is stipulated as follows:

- For dossiers eligible for a refund before inspection, within 6 working days from the date the bóng đá hôm nay trực tiếp authority issues a notification accepting the dossier and the deadline for processing the refund, the bóng đá hôm nay trực tiếp authority must decide to refund the taxpayer or notify the transfer of the taxpayer's dossier for pre-refund inspection if falling under cases specified in Clause 2, Article 73 of the2019 Law on bóng đá hôm nay trực tiếp Administrationor notify the taxpayer of not approving the refund if the dossier does not meet refund conditions.

In case the information declared in the refund dossier differs from the management information of the bóng đá hôm nay trực tiếp authority, the bóng đá hôm nay trực tiếp authority must issue a written notice for the taxpayer to provide clarification or additional information. The time taken for clarification or additional information is not counted within the processing timeframe of the refund dossier.

- For dossiers subject to pre-refund inspection, no later than 40 days from the date the bóng đá hôm nay trực tiếp authority issues a written notice accepting the dossier and the deadline for processing the refund, the bóng đá hôm nay trực tiếp authority must decide to refund or not refund the taxpayer if the dossier does not meet refund conditions.

- Beyond the above time limits, if the bóng đá hôm nay trực tiếp refund decision issuance is delayed due to bóng đá hôm nay trực tiếp authority error, in addition to the refund amount, the bóng đá hôm nay trực tiếp authority must also pay interest at 0.03%/day on the refundable amount and the number of days delayed. The source of interest payment is drawn from the central budget as per state budgetary regulations.

Do high-risk bóng đá hôm nay trực tiếp claims subject to inspection before refund in Vietnam? (Image from the Internet)

Which authority has the power to decide on bóng đá hôm nay trực tiếp refunds in Vietnam?

Based on Article 76 of the2019 Law on bóng đá hôm nay trực tiếp Administration, the authority to decide on bóng đá hôm nay trực tiếp refunds is as follows:

- The Director General of the General Department of Taxation, the Head of the Provincial or Municipal bóng đá hôm nay trực tiếp Department under central authority, decides on bóng đá hôm nay trực tiếp refunds according to the bóng đá hôm nay trực tiếp law.

- The head of the bóng đá hôm nay trực tiếp agency receiving excess payment refund dossiers decides on refunds in cases of excess payment according to this Law.

- The Director General of the General Department of Customs, the Head of the Department of Customs, or the Head of the Customs Sub-Department where the bóng đá hôm nay trực tiếp refund amount arises decides on bóng đá hôm nay trực tiếp refunds according to bóng đá hôm nay trực tiếp law.

- The Minister of Finance regulates the procedures for bóng đá hôm nay trực tiếp refunds.