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What documents are required in trực tiếp bóng đá k+ application for VAT refunds regarding commercial banks acting as tax refund agents for outbound passengers in Vietnam?

Based on trực tiếp bóng đá k+ provisions in Clause 1 and Point g, Clause 2, Article 28 ofCircular 80/2021/TT-BTCconcerning trực tiếp bóng đá k+ application for VAT refund as follows:

Application for VAT refund

trực tiếp bóng đá k+ application for VAT refund according to trực tiếp bóng đá k+ legal provisions on value-added tax (except for cases of value-added tax refunds according to international treaties; input value-added tax refunds not fully deducted when ownership is transferred, enterprises are converted, merged, unified, split, dissolved, bankrupt, or cease operations as regulated in Article 30, Article 31 of this Circular) includes:

1. Application for refund of a payment to trực tiếp bóng đá k+ state budget, form No. 01/HT issued with Appendix I of this Circular.

2. Related documents based on trực tiếp bóng đá k+ refund case. Specifically:

...

g) Tax refund for commercial banks acting as value-added tax refund agents for outbound passengers:

Detailed table of value-added tax refund documents for outbound passengers according to form No. 01-4/HT issued with Appendix I of this Circular.

..."

Therefore, trực tiếp bóng đá k+ application for VAT refund for commercial banks acting as value-added tax refund agents for outbound passengers includes:

- Application for refund of a payment to trực tiếp bóng đá k+ state budget according to form No. 01/HT issued with Appendix I ofCircular 80/2021/TT-BTC;

DOWNLOADApplication for refund of a payment to trực tiếp bóng đá k+ state budget (Form No. 01/HT)

- Detailed table of value-added tax refund documents for outbound passengers according to form No. 01-4/HT issued with Appendix I ofCircular 80/2021/TT-BTC.

What is thelist of VAT refund documents for outbound passengersin Vietnam in 2025?

trực tiếp bóng đá k+ latest detailed list of VAT refund documents for outbound passengers in 2025 is executed according to Form No. 01-4/HT issued with Appendix I ofCircular 80/2021/TT-BTC.

DOWNLOADDetailed list of VAT refund documents for outbound passengers (Form No. 01-4/HT)

What is thelist of VAT refund documents for outbound passengersin Vietnam in 2025? (Image from Internet)

What are trực tiếp bóng đá k+ responsibilities of tax authorities in receiving and processing VAT refund applications for outbound passengers in Vietnam?

According to trực tiếp bóng đá k+ provisions in Clause 2, Article 27 ofCircular 80/2021/TT-BTCregarding trực tiếp bóng đá k+ responsibilities of tax authorities in receiving and processing refund applications according to tax law:

Responsibilities of Tax Authorities in Handling Refund Applications

..

2. Responsibilities for receiving and processing refund applications as stipulated by tax law

a) trực tiếp bóng đá k+ Tax Department is responsible for receiving and processing refund applications mentioned in Clause 1 of this Article (except for cases specified in points b, c of this clause) for taxpayers managed directly by trực tiếp bóng đá k+ Tax Department and taxpayers managed directly by trực tiếp bóng đá k+ Tax Sub-Department.

For trực tiếp bóng đá k+ Tax Departments of Hanoi City, Ho Chi Minh City, Binh Duong, and Dong Nai, trực tiếp bóng đá k+ Director of trực tiếp bóng đá k+ Tax Department may assign trực tiếp bóng đá k+ Tax Sub-Department to receive VAT refund applications from taxpayers managed directly by trực tiếp bóng đá k+ Tax Sub-Department and to process refund applications. This includes classifying refund applications as either prior refund or prior inspection; determining trực tiếp bóng đá k+ refundable amount; identifying overdue taxes, fines, late payment interest to offset against trực tiếp bóng đá k+ refundable amount; drafting trực tiếp bóng đá k+ Tax Refund Decision or trực tiếp bóng đá k+ Tax Refund Decision cum offset with trực tiếp bóng đá k+ state budget or Notice of ineligibility for refund (if applicable); thereafter, trực tiếp bóng đá k+ Tax Sub-Department transfers trực tiếp bóng đá k+ entire application to trực tiếp bóng đá k+ Tax Department to continue tax refund processing as stipulated in this Circular.

b) trực tiếp bóng đá k+ Tax Department where trực tiếp bóng đá k+ taxpayer declares VAT of investment projects according to point a, Clause 1, Article 11 of Decree No. 126/2020/ND-CP is responsible for receiving and processing refund applications for taxpayers' investment projects.

c) trực tiếp bóng đá k+ directly managing tax authority is responsible for receiving and processing refund applications for input value-added tax not fully deducted when ownership is transferred, businesses are converted, merged, consolidated, split, dissolved, bankrupt, or cease operations.

Thus,trực tiếp bóng đá k+ responsibilities of trực tiếp bóng đá k+ tax authorities in receiving and processing VAT refund applications for outbound passengers are prescribed as follows:

- trực tiếp bóng đá k+ Tax Department is responsible for receiving and processing refund applications for taxpayers managed directly by trực tiếp bóng đá k+ Tax Department and taxpayers managed directly by trực tiếp bóng đá k+ Tax Sub-Department.

- Specifically, for trực tiếp bóng đá k+ Tax Departments of Hanoi City, Ho Chi Minh City, Binh Duong, and Dong Nai, trực tiếp bóng đá k+ Director of trực tiếp bóng đá k+ Tax Department can assign trực tiếp bóng đá k+ Tax Sub-Department to receive VAT refund applications from taxpayers managed directly by trực tiếp bóng đá k+ Tax Sub-Department, and to process these applications. This includes classifying refund applications as prior refund or prior inspection, determining trực tiếp bóng đá k+ refundable amount, identifying overdue taxes, fines, and late payment interest to offset against trực tiếp bóng đá k+ refundable amount; drafting trực tiếp bóng đá k+ Tax Refund Decision or trực tiếp bóng đá k+ Tax Refund Decision cum offset with trực tiếp bóng đá k+ state budget or Notice of ineligibility for refund (if applicable); thereafter, trực tiếp bóng đá k+ Tax Sub-Department transfers trực tiếp bóng đá k+ entire application to trực tiếp bóng đá k+ Tax Department for further processing in accordance with this Circular.