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Vietnam: What does trực tiếp bóng đá k+ application for VAT refund include?

Pursuant to Article 28 ofCircular 80/2021/TT-BTCamended by Article 2 ofCircular 13/2023/TT-BTC, trực tiếp bóng đá k+ application for VAT refund according to trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ Law on Value-Added Tax (except for cases of VAT refund under international treaties; refund of input VAT that has not yet been fully deducted when changing ownership, changing enterprises, merging, consolidating, dividing, separating, dissolving, bankrupting, terminating operations performed as stipulated in Articles 30 and 31 ofCircular 80/2021/TT-BTC) includes:

(1) trực tiếp bóng đá k+ refund request for trực tiếp bóng đá k+ state budget revenue according to form No. 01/HT issued with Appendix 1 issued withCircular 80/2021/TT-BTC.

(2) Relevant documents according to trực tiếp bóng đá k+ refund case. To be specific:

- Case of tax refund for investment projects:

+ A copy of trực tiếp bóng đá k+ investment registration certificate or investment certificate or investment license in case of applying for an investment registration certificate;

+ For projects with construction works: A copy of trực tiếp bóng đá k+ land use right certificate or land allocation decision or land lease contract issued by trực tiếp bóng đá k+ competent authority; construction permit;

+ A copy of trực tiếp bóng đá k+ capital contribution certificate;

+ For investment projects of business establishments in conditional business investment sectors during trực tiếp bóng đá k+ investment stage, under trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ investment law and specialized laws issued by trực tiếp bóng đá k+ competent state authority grants a business license for trực tiếp bóng đá k+ conditional business investment sector under trực tiếp bóng đá k+ provisions of clause 3, Article 1 ofDecree 49/2022/ND-CP: A copy of one of trực tiếp bóng đá k+ forms of license or certificate or confirmation document, approval for business in conditional business investment sectors.

+ List of invoices and vouchers for purchased goods and services according to form No. 01-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC, except in cases where taxpayers have sent electronic invoices to tax authorities;

+ Decision to establish trực tiếp bóng đá k+ project management board, decision to assign project management of trực tiếp bóng đá k+ investment project's owner, organization and operation regulations of branches or trực tiếp bóng đá k+ project management board (if branches, project management board performs tax refund).

- Case of tax refund for exported goods and services:

+ List of invoices and vouchers for purchased goods and services according to form No. 01-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC, except in cases where taxpayers have sent electronic invoices to tax authorities;

+ List of customs declarations that have been cleared according to form No. 01-2/HT issued with appendix 1 ofCircular 80/2021/TT-BTCfor exported goods that have been cleared according to trực tiếp bóng đá k+ customs law.

- Cases of tax refunds for programs and projects using official development assistance (ODA) funds that are non-refundable:

+ In case of non-refundable ODA managed and implemented directly by program or project owner:

++ A copy of trực tiếp bóng đá k+ international treaty or non-refundable ODA agreement or exchange document on trực tiếp bóng đá k+ commitment and receipt of non-refundable ODA; a copy of trực tiếp bóng đá k+ decision on approval of project documents, non-project, or investment decision of trực tiếp bóng đá k+ program and project documents or feasibility study report approved under points a, b, clause 2, Article 80 of [Decree 56/2020/ND-CP](/vb/Nghi-dinh-56-2020-ND-CP-quan-ly-va-su-dung-von-ho-tro-phat-trien-chinh-thuc-ODA-5A3DE.html#dieu_80).
++ Request for confirmation of eligible cost of non-business expenditure, and payment request for investment capital of trực tiếp bóng đá k+ project owner as specified in point c, clause 2, Article 80 of [Decree 56/2020/ND-CP](/vb/Nghi-dinh-56-2020-ND-CP-quan-ly-va-su-dung-von-ho-tro-phat-trien-chinh-thuc-ODA-5A3DE.html#dieu_80) and point a, clause 10, Article 10 of [Decree 11/2020/ND-CP](/vb/Nghi-dinh-11-2020-ND-CP-thu-tuc-hanh-chinh-thuoc-linh-vuc-Kho-bac-Nha-nuoc-69C8D.html#dieu_10).
++ List of invoices and vouchers for purchased goods and services according to form No. 01-1/HT issued with Appendix 1 of [Circular 80/2021/TT-BTC](/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#chuong_pl_1).
++ Copy of trực tiếp bóng đá k+ confirmation letter from trực tiếp bóng đá k+ managing agency of trực tiếp bóng đá k+ ODA program or project for trực tiếp bóng đá k+ program or project owner regarding trực tiếp bóng đá k+ type of ODA program or project providing grant assistance within trực tiếp bóng đá k+ scope of VAT refund eligibility, and which does not receive counterpart funds from trực tiếp bóng đá k+ state budget for VAT payment.
++ In case trực tiếp bóng đá k+ program or project owner assigns part or all of trực tiếp bóng đá k+ program or project to another unit or organization for management and implementation under trực tiếp bóng đá k+ law on non-refundable ODA management and use, but this content is not stated in trực tiếp bóng đá k+ documents specified in points c.1.1, c.1.4, clause 2, Article 28 of [Circular 80/2021/TT-BTC](/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28), in addition to trực tiếp bóng đá k+ documents mentioned in points c.1.1, c.1.2, c.1.3, c.1.4, clause 2, Article 28 of [Circular 80/2021/TT-BTC](/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28), a copy of trực tiếp bóng đá k+ assignment document must be provided on trực tiếp bóng đá k+ management and implementation of trực tiếp bóng đá k+ non-refundable ODA program or project by trực tiếp bóng đá k+ project owner to trực tiếp bóng đá k+ unit or organization requesting trực tiếp bóng đá k+ tax refund.
++ In case trực tiếp bóng đá k+ main contractor prepares trực tiếp bóng đá k+ refund dossier, apart from trực tiếp bóng đá k+ documents specified in points c.1.1, c.1.2, c.1.3, c.1.4, clause 2, Article 28 of [Circular 80/2021/TT-BTC](/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28), a copy of trực tiếp bóng đá k+ contract signed between trực tiếp bóng đá k+ project owner and trực tiếp bóng đá k+ main contractor showing trực tiếp bóng đá k+ payment price according to trực tiếp bóng đá k+ bid result excluding VAT must also be provided.

Taxpayers are only required to submit trực tiếp bóng đá k+ documents specified in points c.1.1, c.1.4, c.1.5, c.1.6, clause 2, Article 28 ofCircular 80/2021/TT-BTCfor trực tiếp bóng đá k+ first refund application or when there are changes or supplements.

+ In case of non-refundable ODA managed and implemented directly by trực tiếp bóng đá k+ sponsor:

++ Documents specified in points c.1.1, c.1.3, clause 2, Article 28 of [Circular 80/2021/TT-BTC](/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28);
++ In case trực tiếp bóng đá k+ sponsor appoints trực tiếp bóng đá k+ sponsor's representative office or organization to manage and implement trực tiếp bóng đá k+ program or project (except for trực tiếp bóng đá k+ cases specified in point c.2.3, clause 2, Article 28 of [Circular 80/2021/TT-BTC](/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28)), but this content is not stated in trực tiếp bóng đá k+ documents specified in point c.1.1, clause 2, Article 28 of [Circular 80/2021/TT-BTC](/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28), trực tiếp bóng đá k+ following documents are required:  
+++ A copy of trực tiếp bóng đá k+ document assigning management and implementation of trực tiếp bóng đá k+ non-refundable ODA program or project from trực tiếp bóng đá k+ sponsor to trực tiếp bóng đá k+ sponsor's representative office or trực tiếp bóng đá k+ organization appointed by trực tiếp bóng đá k+ sponsor;  
+++ A copy of trực tiếp bóng đá k+ document from trực tiếp bóng đá k+ competent authority regarding trực tiếp bóng đá k+ establishment of trực tiếp bóng đá k+ sponsor's representative office or trực tiếp bóng đá k+ organization appointed by trực tiếp bóng đá k+ sponsor.
++ In case trực tiếp bóng đá k+ main contractor prepares trực tiếp bóng đá k+ refund dossier, apart from trực tiếp bóng đá k+ documents specified in points c.2.1, clause 2, Article 28 of [Circular 80/2021/TT-BTC](/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_28), a copy of trực tiếp bóng đá k+ contract signed between trực tiếp bóng đá k+ sponsor and trực tiếp bóng đá k+ main contractor or a contract summary certified by trực tiếp bóng đá k+ sponsor for trực tiếp bóng đá k+ contract signed between trực tiếp bóng đá k+ sponsor and trực tiếp bóng đá k+ main contractor, including information such as contract number, contract signing date, contract duration, scope of work, contract value, payment method, and payment price according to trực tiếp bóng đá k+ bid result excluding VAT must be provided.

Taxpayers are only required to submit trực tiếp bóng đá k+ documents specified in points c.1.1, c.2.2, c.2.3, clause 2, Article 28 ofCircular 80/2021/TT-BTCfor trực tiếp bóng đá k+ first refund application or when there are changes or supplements.

- Case of tax refund for goods and services purchased domestically from non-refundable aid not within official development assistance:

+ A copy of trực tiếp bóng đá k+ approval decision on program, project documents, non-project aid, and program, project, non-project documents as specified in point a, clause 2, Article 24 ofDecree 80/2020/ND-CP;

+ Request for confirmation of eligible cost of non-business expenditure, and request for payment of investment capital of trực tiếp bóng đá k+ project owner (for non-refundable aid constituting state budget revenue) as specified in point b, clause 2, Article 24 ofDecree 80/2020/ND-CPand point a, clause 10, Article 10 ofDecree 11/2020/ND-CP.

+ List of invoices and vouchers for purchased goods and services according to form No. 01-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC.

Taxpayers are only required to submit trực tiếp bóng đá k+ documents specified in point d.1, clause 2, Article 28 ofCircular 80/2021/TT-BTCfor trực tiếp bóng đá k+ first refund application or when there are changes or supplements.

- Case of tax refund for goods and services purchased domestically from international emergency aid funds for relief and disaster recovery in Vietnam:

+ A copy of trực tiếp bóng đá k+ decision to receive emergency aid for relief (in case of international emergency aid for relief) or trực tiếp bóng đá k+ decision on trực tiếp bóng đá k+ reception policy for international emergency aid to overcome disaster consequences and trực tiếp bóng đá k+ international emergency aid document to overcome disaster consequences (in trực tiếp bóng đá k+ case of international emergency aid to overcome disaster consequences) as per trực tiếp bóng đá k+ provisions of clauses 6, 7, 8, Article 3 ofDecree 50/2020/ND-CP.

+ List of invoices and vouchers for purchased goods and services according to form No. 01-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC.

Taxpayers are only required to submit trực tiếp bóng đá k+ documents specified in point đ.1, clause 2, Article 28 ofCircular 80/2021/TT-BTCfor trực tiếp bóng đá k+ first refund application or when there are changes or supplements.

- Case of tax refund for preferential diplomatic exemptions:

+ A list of VAT of goods and services purchased for diplomatic missions according to form No. 01-3a/HT issued with Appendix 1 ofCircular 80/2021/TT-BTCwith confirmation from trực tiếp bóng đá k+ State Protocol Department under trực tiếp bóng đá k+ Ministry of Foreign Affairs about trực tiếp bóng đá k+ costs subject to diplomatic exemption for tax refund.

+ List of diplomatic public employees entitled to VAT refund according to form No. 01-3b/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC.

- Tax refund for commercial banks acting as VAT refund agents for departing foreigners:

List of VAT refund documents for departing foreigners according to form No. 01-4/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC.

-Based on Clause 2, Article 32 ofCircular 80/2021/TT-BTC, trực tiếp bóng đá k+ handling of VAT refund application in paper form is prescribed as follows:

(1). In cases where taxpayers submit paper-based VAT refund application to tax authorities, tax officials shall check trực tiếp bóng đá k+ completeness of trực tiếp bóng đá k+ dossiers according to regulations.

(2). In cases where trực tiếp bóng đá k+ dossiers are incomplete, tax officials shall request taxpayers to complete trực tiếp bóng đá k+ dossiers as per regulations.

In cases where trực tiếp bóng đá k+ dossiers are complete, tax officials shall send a Notice of receipt of trực tiếp bóng đá k+ dossiers according to Form No. 01/TB-HT issued with Appendix 1Circular 80/2021/TT-BTCto trực tiếp bóng đá k+ taxpayers and record trực tiếp bóng đá k+ receipt of trực tiếp bóng đá k+ dossiers in trực tiếp bóng đá k+ tax management system application.

In cases where taxpayers send trực tiếp bóng đá k+ dossiers via postal service, tax officials shall stamp trực tiếp bóng đá k+ receipt, record trực tiếp bóng đá k+ date of receipt of trực tiếp bóng đá k+ dossiers, and record trực tiếp bóng đá k+ dossiers in trực tiếp bóng đá k+ tax management system application.

(3). Within 03 working days from trực tiếp bóng đá k+ date of receiving trực tiếp bóng đá k+ VAT refund application, trực tiếp bóng đá k+ tax authorities shall send a Notice of acceptance of trực tiếp bóng đá k+ VAT refund application according to Form No. 02/TB-HT or a Notice of incorrect procedure dossiers according to Form No. 03/TB-HT issued with Appendix 1Circular 80/2021/TT-BTCfor dossiers submitted via postal service, or a Notice of non-refund according to Form No. 04/TB-HT issued with Appendix 1Circular 80/2021/TT-BTCin cases where taxpayers are not eligible for a refund.

What are regulations on trực tiếp bóng đá k+ cancellation of tax refund application in Vietnam

Based on Clause 3, Article 32 ofCircular 80/2021/TT-BTC, trực tiếp bóng đá k+ regulations on canceling VAT refund application are as follows:

- Taxpayers who have submitted VAT refund application to trực tiếp bóng đá k+ tax authorities, if they wish to cancel trực tiếp bóng đá k+ dossiers, must submit a Written request to cancel trực tiếp bóng đá k+ VAT refund application dossier according to Form No. 01/ĐNHUY issued with Appendix 1Circular 80/2021/TT-BTC.

Within 03 working days from trực tiếp bóng đá k+ date of receipt of trực tiếp bóng đá k+ Written request to cancel trực tiếp bóng đá k+ VAT refund application dossier from trực tiếp bóng đá k+ taxpayers, trực tiếp bóng đá k+ tax authorities handling trực tiếp bóng đá k+ refund dossiers shall send a Notice of acceptance of trực tiếp bóng đá k+ request to cancel trực tiếp bóng đá k+ VAT refund application dossier according to Form No. 02/TB-HT issued with Appendix 1Circular 80/2021/TT-BTCto trực tiếp bóng đá k+ taxpayers, and concurrently close trực tiếp bóng đá k+ refund application dossier in trực tiếp bóng đá k+ tax authority’s dossier records.

- Taxpayers are allowed to adjust trực tiếp bóng đá k+ proposed refund tax amount for subsequent deduction in trực tiếp bóng đá k+ tax declaration of trực tiếp bóng đá k+ next tax period from trực tiếp bóng đá k+ time of receiving trực tiếp bóng đá k+ Notice of acceptance of trực tiếp bóng đá k+ request to cancel trực tiếp bóng đá k+ VAT refund application dossier, provided they meet trực tiếp bóng đá k+ conditions for declaration, deduction, or re-submit trực tiếp bóng đá k+ VAT refund application dossier.

- In cases where trực tiếp bóng đá k+ tax authorities have announced trực tiếp bóng đá k+ decision to conduct a pre-refund inspection, trực tiếp bóng đá k+ taxpayers are not allowed to submit a Written request to cancel trực tiếp bóng đá k+ VAT refund application dossier. trực tiếp bóng đá k+ tax authorities shall handle trực tiếp bóng đá k+ pre-refund inspection dossiers as prescribed in Article 110 of trực tiếp bóng đá k+Law on Tax Administration 2019and Chapter 8 ofCircular 80/2021/TT-BTC.