How to handle late issuance of kết quả bóng đá trực tiếp refund decision due to the fault of kết quả bóng đá trực tiếp authority in Vietnam?
Is the taxpayer informed of kết quả bóng đá trực tiếp refund schedule in Vietnam?
Based on Clause 5, Article 16 of theLaw on Tax Administration 2019:
Rights of taxpayers
- To receive support and guidance in tax payment processes; to be provided with information and documents to fulfill tax obligations and benefits.
- To receive documents related to tax obligations from competent authorities during inspections, examinations, and audits.
- To request explanations from tax authorities regarding tax calculations, tax assessments; to request verification of the quantity, quality, type of export and import goods.
- To have information kept confidential, except for information required to be provided to competent state authorities or publicly disclosed tax information as prescribed by law.
- To enjoy tax incentives, tax refunds as prescribed by tax law; to be informed of kết quả bóng đá trực tiếp refund schedule, the amount of tax not refunded, and the legal basis for the non-refunded tax amount.
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The taxpayer has the right to be informed of kết quả bóng đá trực tiếp refund schedule.
How to handle late issuance of kết quả bóng đá trực tiếp refund decision due to the fault of kết quả bóng đá trực tiếp authority in Vietnam?(Image from the Internet)
What is the time limit for issuing a tax refund decision in Vietnam?
Based on Clauses 1, 2, Article 75 of theLaw on Tax Administration 2019, kết quả bóng đá trực tiếp refund claim processing times are as follows:
For dossiers subject to a pre-refund audit, kết quả bóng đá trực tiếp authority must issue a tax refund decision or notify the taxpayer of the transfer of their dossier for a pre-refund inspection, or notify the taxpayer of non-refund if the dossier is not eligible for a refund no later than 6 working days from the date kết quả bóng đá trực tiếp authority notifies the taxpayer of the acceptance of the dossier and the processing time.
For dossiers subject to a pre-refund inspection, kết quả bóng đá trực tiếp authority must issue a tax refund decision or notify the taxpayer of non-refund if the dossier is not eligible for a refund no later than 40 days from the date kết quả bóng đá trực tiếp authority notifies the taxpayer in writing of the acceptance of the dossier and the processing time.
How to handle late issuance of kết quả bóng đá trực tiếp refund decision due to the fault of kết quả bóng đá trực tiếp authority in Vietnam?
Based on Clause 3, Article 75 of theLaw on Tax Administration 2019:
Tax refund claim processing time
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- Beyond the time limits stipulated in Clauses 1 and 2 of this Article, if the late issuance kết quả bóng đá trực tiếp refund decision is due to the fault of kết quả bóng đá trực tiếp authority, in addition to the refund amount, kết quả bóng đá trực tiếp authority must also pay interest at a rate of 0.03% per day on the refunded amount and the delayed days. The interest payment is sourced from the central budget as stipulated by the law on the state budget.
if the late issuance kết quả bóng đá trực tiếp refund decision (beyond the refund time) is due to the fault of kết quả bóng đá trực tiếp authority, kết quả bóng đá trực tiếp authority must refund kết quả bóng đá trực tiếp amount.
Additionally, kết quả bóng đá trực tiếp authority must also pay interest at a rate of 0.03% per day on the refunded amount and the number of delayed days.
What are submissionmethods of tax refund claims in Vietnam?
Based on Article 72 of theLaw on Tax Administration 2019:
Receipt and response to tax refund claim
- kết quả bóng đá trực tiếp authority is responsible for receiving tax refund claims as follows:
a) kết quả bóng đá trực tiếp authority directly managing the taxpayer receives kết quả bóng đá trực tiếp refund claim for cases eligible for a tax refund as stipulated by tax law. kết quả bóng đá trực tiếp authority managing kết quả bóng đá trực tiếp collection receives kết quả bóng đá trực tiếp overpayment refund dossier; in case of refunding kết quả bóng đá trực tiếp overpayment according to the corporate income tax settlement, personal income tax settlement, kết quả bóng đá trực tiếp authority receives the corporate income tax settlement, personal income tax settlement dossier of the taxpayer to receive kết quả bóng đá trực tiếp overpayment refund dossier;
b) The customs authority where kết quả bóng đá trực tiếp collection is managed receives tax refund claims for cases eligible for a tax refund as stipulated by tax law; in case foreigners or overseas Vietnamese exiting the country have goods eligible for a tax refund, the customs authority at the exit procedures point receives kết quả bóng đá trực tiếp refund claim.
- Taxpayers submit tax refund claims through the following methods:
a) Direct submission at kết quả bóng đá trực tiếp authority;
b) Submission by post;
c) Electronic submission through the electronic transaction portal of kết quả bóng đá trực tiếp authority.
- Within 3 working days from the date of receiving kết quả bóng đá trực tiếp refund claim, kết quả bóng đá trực tiếp authority shall classify the dossier and notify the taxpayer of the acceptance of the dossier and the processing time or notify the taxpayer in writing if the dossier is incomplete.
- The Minister of Finance shall detail this Article.
taxpayers can submit tax refund claims through the following 3 methods:
- Direct submission at kết quả bóng đá trực tiếp authority;
- Submission by post;
- Electronic submission through the electronic transaction portal of kết quả bóng đá trực tiếp authority.
