What are regulations on handling the case where xem bóng đá trực tiếp vtv2 fails to issue the tax refund decision by the deadline in Vietnam?

What are regulations on handling the case where xem bóng đá trực tiếp vtv2 fails to issue the tax refund decision by the deadline in Vietnam?

Based on Clause 3, Article 75 of theLaw on Tax Administration 2019, it is stipulated as follows:

Time limit for processing tax refund claims

1. For dossiers eligible for refund before inspection, no later than 6 working days from the date xem bóng đá trực tiếp vtv2 issues a notice about accepting the dossier and the time limit for processing the tax refund claim, xem bóng đá trực tiếp vtv2 must issue a tax refund decision to the taxpayer or notify the transfer of the taxpayer's dossier for pre-refund inspection if applicable under Clause 2, Article 73 of this Law or notify the taxpayer of no refund if the dossier does not meet the refund conditions.

In case the information declared in the tax refund claim differs from xem bóng đá trực tiếp vtv2's management information, xem bóng đá trực tiếp vtv2 shall notify in writing for the taxpayer to explain and supplement information. The time for explanation and information supplementation is not included in the tax refund claim processing time.

2. For dossiers subject to pre-refund inspection, no later than 40 days from the date xem bóng đá trực tiếp vtv2 issues a written notice of accepting the dossier and the time limit for processing the tax refund claim, xem bóng đá trực tiếp vtv2 must decide to refund the tax to the taxpayer or not refund the tax if the dossier does not meet the refund conditions.

3. Upon the expiration of the time limits stipulated in Clauses 1 and 2 of this Article, if the delay in issuing the tax refund decision is due to the fault of xem bóng đá trực tiếp vtv2, in addition to the tax amount to be refunded, xem bóng đá trực tiếp vtv2 must also pay interest at the rate of 0.03% per day on the refund amount and the delayed days. The source of the interest payment shall be from the central budget according to legal regulations on state budget.

If the personal income tax refund decision issuance is delayed past the processing time due to xem bóng đá trực tiếp vtv2's fault, besides refunding the tax amount, xem bóng đá trực tiếp vtv2 must also pay interest at the rate of 0.03% per day on the refund amount and the days of delay.

What are regulations on handling the case wherethe tax authority fails to issue the tax refund decision by the deadline in Vietnam?(Image from the Internet)

What is the time limit for issuing personal income tax refund decisions in Vietnam?

Based on Clauses 1 and 2, Article 75 of theLaw on Tax Administration 2019, the time limit for processing personal income tax refund claims is as follows:

- For dossiers eligible for refund before inspection:

+ No later than 6 working days from the day xem bóng đá trực tiếp vtv2 issues a notice about accepting the dossier and the time limit for processing the tax refund claim, xem bóng đá trực tiếp vtv2 must issue a tax refund decision to the taxpayer or notify the transfer of the taxpayer's dossier for pre-refund inspection if applicable under the pre-refund inspection case, or notify the taxpayer of no refund if the dossier does not meet the refund conditions.

+ In case the information declared in the tax refund claim differs from xem bóng đá trực tiếp vtv2's management information, xem bóng đá trực tiếp vtv2 shall notify in writing for the taxpayer to explain and supplement information. The time for explanation and information supplementation is not included in the tax refund claim processing time.

- For dossiers subject to pre-refund inspection:

No later than 40 days from the date xem bóng đá trực tiếp vtv2 issues a written notice of accepting the dossier and the time limit for processing the tax refund claim, xem bóng đá trực tiếp vtv2 must decide to refund the tax to the taxpayer or not issue a refund if the dossier does not meet the conditions.

What methods shall be used to submit personal income tax refund claims in Vietnam?

Based on Article 72 of theLaw on Tax Administration 2019, it is stipulated as follows:

Receipt and response to tax refund claim information

1. xem bóng đá trực tiếp vtv2 is responsible for receiving the tax refund claim as follows:

a) The tax department directly managing the taxpayer receives the tax refund claim for cases eligible for a refund under the provisions of tax law. The tax department managing the collection shall receive the dossier for refund of excess payment; in cases of refund of excess payment according to corporate income tax finalization, personal income tax finalization, the tax department receiving the corporate income tax finalization, personal income tax finalization dossier of the taxpayer receives the dossier for refund of excess payment;

b) The customs department managing the collection receives the tax refund claim in cases of refund according to legal tax provisions; in cases where foreigners, overseas Vietnamese expatriates exit with goods eligible for a refund, the customs department at the exit procedure location receives the tax refund claim.

2. Taxpayers submit tax refund claims through the following methods:

a) Submit directly at xem bóng đá trực tiếp vtv2;

b) Send through postal services;

c) Send electronically via the electronic transaction portal of xem bóng đá trực tiếp vtv2.

3. Within 3 working days from the receipt of the tax refund claim, xem bóng đá trực tiếp vtv2 shall classify the dossier and notify the taxpayer about the acceptance of the dossier and the time limit for processing or notify in writing if the dossier is incomplete.

4. The Minister of Finance shall detail this Article.

Taxpayers can submit personal income tax refund claims through the following 3 methods:

- Submit directly at xem bóng đá trực tiếp vtv2;

- Send via postal services;

- Send electronically via xem bóng đá trực tiếp vtv2's electronic transaction portal.