What are regulations on classification of vtv5 trực tiếp bóng đá hôm nay refund application in Vietnam?

What are regulations on classification of vtv5 trực tiếp bóng đá hôm nay refund application in Vietnam?

Pursuant to Article 73 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, the vtv5 trực tiếp bóng đá hôm nay refund application is classified into two types: applications subject to pre-refund inspection and applications subject to pre-inspection refund.

According to Clause 1, Article 33 ofCircular 80/2021/TT-BTC, applications subject to pre-refund inspection are applicable in the following cases:

- The application of the taxpayer requesting a refund for the first time of each refund case as prescribed by vtv5 trực tiếp bóng đá hôm nay law. In case the taxpayer has a refund application submitted to the vtv5 trực tiếp bóng đá hôm nay administration agency for the first time but does not fall under the refund regulations, the subsequent refund request is still identified as the first-time refund request. Specific cases include:

+ Refund under the provisions of the Value Added vtv5 trực tiếp bóng đá hôm nay law, including:

++ Refund of value-added vtv5 trực tiếp bóng đá hôm nay for goods and services purchased for investment projects;

++ Refund of value-added vtv5 trực tiếp bóng đá hôm nay for goods and services purchased for production and business of export goods and services;

++ Refund of value-added vtv5 trực tiếp bóng đá hôm nay for non-refundable ODA aid programs and projects;

++ Refund of value-added vtv5 trực tiếp bóng đá hôm nay for domestically purchased goods and services funded by non-refundable aid, which does not belong to the official development assistance of foreign agencies and organizations.

+ First-time refund under the provisions of the Excise vtv5 trực tiếp bóng đá hôm nay law.

+ First-time refund for each contract or agreement signed with organizations and individuals in Vietnam under the provisions of the Double Taxation Avoidance Agreement and other international treaties to which the Socialist Republic of Vietnam is a member.

- The taxpayer’s application requesting a refund within 2 years from the time of being penalized for vtv5 trực tiếp bóng đá hôm nay evasion;

In case the taxpayer has multiple refund requests within 2 years, if at the first refund request after the time of being penalized for vtv5 trực tiếp bóng đá hôm nay evasion, the vtv5 trực tiếp bóng đá hôm nay authority examines the taxpayer's refund application, which does not exhibit the act of false declaration leading to a shortfall of the payable vtv5 trực tiếp bóng đá hôm nay amount or an increase in the refundable vtv5 trực tiếp bóng đá hôm nay amount as prescribed in Article 142 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019.

Or the act of vtv5 trực tiếp bóng đá hôm nay evasion stipulated in Article 143 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, then the subsequent refund requests, the taxpayer's refund applications are not subject to pre-refund inspection.

In case of detection of subsequent refund requests where the taxpayer engages in false declaration of refund applications, the act of vtv5 trực tiếp bóng đá hôm nay evasion stipulated in Articles 142, 143 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, then the refund request applications are still subject to pre-refund inspection within the specified period of 2 years, from the time of being penalized for vtv5 trực tiếp bóng đá hôm nay evasion.

- Refund applications upon the transfer of state-owned enterprises, dissolution, bankruptcy, termination of operations, or sale of organizations and enterprises;

In case the taxpayer under this regulation falls under the vtv5 trực tiếp bóng đá hôm nay finalization inspection for termination of operations, the vtv5 trực tiếp bóng đá hôm nay authority will resolve the refund based on the inspection results, without classifying the application under pre-refund inspection.

- Refund applications classified as high vtv5 trực tiếp bóng đá hôm nay risk according to vtv5 trực tiếp bóng đá hôm nay risk management classification;

- Refund applications subject to pre-refund but exceed the time limit stated in the vtv5 trực tiếp bóng đá hôm nay authority's written notice where the taxpayer does not explain or supplement the refund application, or has explanations and supplements to the refund application but does not prove the declared vtv5 trực tiếp bóng đá hôm nay amount is correct;

- Value-added vtv5 trực tiếp bóng đá hôm nay refund applications for exported and imported goods not paid through commercial banks or other financial institutions as prescribed by law.

According to Clause 2, Article 33 ofCircular 80/2021/TT-BTC, applications subject to pre-inspection refund apply in the following case: The taxpayer's application does not fall under pre-refund inspection.

What are regulations on classification of vtv5 trực tiếp bóng đá hôm nay refund application in Vietnam?(Image from the Internet)

Which agency is responsible for receiving the vtv5 trực tiếp bóng đá hôm nay refund application in Vietnam?

According to Clause 1, Article 72 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, the vtv5 trực tiếp bóng đá hôm nay administration agency is responsible for receiving vtv5 trực tiếp bóng đá hôm nay refund applications as follows:

- The vtv5 trực tiếp bóng đá hôm nay authority directly managing the taxpayer receives the vtv5 trực tiếp bóng đá hôm nay refund applications for the cases eligible for vtv5 trực tiếp bóng đá hôm nay refunds as prescribed by vtv5 trực tiếp bóng đá hôm nay law. The vtv5 trực tiếp bóng đá hôm nay authority managing the collection receives the applications for refunds of overpaid amounts; in the case of refunds of overpaid amounts after corporate income vtv5 trực tiếp bóng đá hôm nay finalization, personal income vtv5 trực tiếp bóng đá hôm nay finalization, the vtv5 trực tiếp bóng đá hôm nay authority managing the corporate income vtv5 trực tiếp bóng đá hôm nay finalization, personal income vtv5 trực tiếp bóng đá hôm nay finalization of the taxpayer receives the applications for refunds of overpaid amounts;

- The customs authority managing the collection receives the vtv5 trực tiếp bóng đá hôm nay refund applications for cases eligible for vtv5 trực tiếp bóng đá hôm nay refunds as prescribed by vtv5 trực tiếp bóng đá hôm nay law; if foreigners or overseas Vietnamese expatriates exit with goods eligible for vtv5 trực tiếp bóng đá hôm nay refunds, the customs authority handling the exit procedures receives the vtv5 trực tiếp bóng đá hôm nay refund applications.

What is the place for checking the vtv5 trực tiếp bóng đá hôm nay refund applicationin Vietnam?

According to Article 74 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, depending on the type of vtv5 trực tiếp bóng đá hôm nay refund application, the location for checking the vtv5 trực tiếp bóng đá hôm nay refund application may differ. To be specific:

- Applications subject to pre-refund are checked at the headquarters of the vtv5 trực tiếp bóng đá hôm nay administration agency.

- Applications subject to pre-inspection refund are checked at the headquarters of the taxpayer or the premises of related agencies, organizations, and individuals.