What is the newest application form for refund of excise đá bóng trực tiếp on biological gasoline in Vietnam?

Are biological gasoline subject to excise đá bóng trực tiếp in Vietnam?

According to Clause 1, Article 2 of theLaw on excise đá bóng trực tiếp 2008(amended by Clause 1, Article 1 of theLaw on Amendments to Law on excise đá bóng trực tiếp), goods subject to excise đá bóng trực tiếp include:

Taxable objects

1. Goods:

a/ Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;

b/ Liquor;

c/ Beer;

d/ Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;

e/ Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;

f/ Aircraft and yachts;

g/ Gasoline;

h/ Air-conditioners of 90,000 BTU or less;

i/ Playing cards;

j/ Votive gilt papers and votive objects.

...

Thus, biological gasoline issubject to excise đá bóng trực tiếp.

What is the newest application form forrefund of excise đá bóng trực tiếp on biological gasoline inVietnam?

The application for refund of excise đá bóng trực tiếp on biological gasoline is specified in Article 29 ofCircular 80/2021/TT-BTCas follows:

Application for refund of excise đá bóng trực tiếp on biological gasoline

1. The application form No. 01a/DNHT enclosed with the Government’s Decree No. 14/2019/ND-CP dated 01/02/2019.

2. Copies of documents issued by competent authorities specifying that the taxpayer is permitted to produce biological gasoline, enclosed with the application for excise đá bóng trực tiếp refund for the first time.

Thus, the newest application form for refund of excise đá bóng trực tiếp on biological gasoline in Vietnam is Form No. 01a/DNHT issued together with Decree 14/2019/ND-CP.

Tải vềnewest application form for refund of excise đá bóng trực tiếp on biological gasoline in Vietnam

What is the newest application form forrefund ofexcise đá bóng trực tiếp onbiological gasoline inVietnam? (Image from the Internet)

Which authorityreceives and processes the application for refund of excise đá bóng trực tiếp on biological gasoline in Vietnam?

The agency responsible for receiving and processing the application for refund of excise đá bóng trực tiếp on biological gasoline is specified according to Point b, Clause 1, and Point a, Clause 2, Article 27 ofCircular 80/2021/TT-BTCas follows:

Responsibilities of đá bóng trực tiếp authorities for processing đá bóng trực tiếp refund applications

1. Cases of đá bóng trực tiếp refund according to đá bóng trực tiếp laws

...

b) Refund of excise đá bóng trực tiếp according to excise đá bóng trực tiếp laws on biological gasoline.

...

2. Responsibility for receiving and processing applications for đá bóng trực tiếp refund according to đá bóng trực tiếp laws

a) Provincial Departments of Taxation shall receive and process đá bóng trực tiếp refund applications mentioned in Clause 1 of this Article (except the cases specified in Point b and Point c of this Clause) submitted by taxpayers under management of Departments of Taxation and sub-departments of taxation.

Heads of Departments of Taxation of Hanoi, Ho Chi Minh City, Binh Duong province, Dong Nai province may assign sub-department of taxation to receive and process VAT refund applications from taxpayers under direct management of sub-departments of taxation, including the following tasks: classify đá bóng trực tiếp refund applications eligible for đá bóng trực tiếp refund before inspection or subject to inspection before refund; determine refundable đá bóng trực tiếp; determine đá bóng trực tiếp debt, fine, late payment interest to be offset against refundable đá bóng trực tiếp; draft đá bóng trực tiếp refund decisions or decisions on đá bóng trực tiếp refund and state budget revenue offsetting (hereinafter referred to as "đá bóng trực tiếp refund decision") or notification of rejected applications (if any); then transfer all documents to the Department of Taxation for completion according to this Circular.

...

Thus, the Departments of Taxation are responsible for receiving and processing the application for refund of excise đá bóng trực tiếp on biological gasoline submitted by taxpayers under management of Departments of Taxation and sub-departments of taxation.

What are the procedures for receiving the application for refund of excise đá bóng trực tiếp on biological gasoline in Vietnam?

The reception of the application for refund of excise đá bóng trực tiếp on biological gasoline is carried out according to Clauses 1 and 2, Article 32 ofCircular 80/2021/TT-BTCas follows:

(1) Eectronic applications

- The taxpayer shall send the electronic application for đá bóng trực tiếp refund via the information portal of General Department of Taxation or other information portals as prescribed by regulations of law on electronic đá bóng trực tiếp transactions.

- Electronic applications for đá bóng trực tiếp refund of taxpayers shall be received as prescribed by regulations of law on electronic đá bóng trực tiếp transactions.

- Within 03 working days from the date written on the receipt note (Form No. 01/TB-HT in Appendix I ofCircular 80/2021/TT-BTC), the đá bóng trực tiếp authority that processes the đá bóng trực tiếp refund application in accordance with Article 27 of this Circular (hereinafter referred to as "processing authority") shall decide whether to issue a notice of granted application according to Form No. 02/TB-HT in Appendix hereof or notice of rejected application according to Form No. 04/TB-HT in Appendix I ofCircular 80/2021/TT-BTC) via the information portal of General Department of Taxation or other information porters through which the taxpayer submits the electronic đá bóng trực tiếp refund application.

(2) Physical applications

- In case the taxpayer submits a physical application at the đá bóng trực tiếp authority, the đá bóng trực tiếp official shall examine the satisfactoriness of the application as per regulations. In case the application is not satisfactory, the đá bóng trực tiếp official shall request the taxpayer to supplement the application. In case the application is satisfactory, the đá bóng trực tiếp official shall send a notice of receipt of the application according to Form No. 01/TB-HT in Appendix I ofCircular 80/2021/TT-BTC) to the taxpayer record the application on the đá bóng trực tiếp administration system.

- In case the taxpayer sends the physical application by post, the đá bóng trực tiếp official shall append the date stamp on the application and record the application on the đá bóng trực tiếp administration system.

- Within 03 working days from the day on which the application is received, the đá bóng trực tiếp authority shall decide whether to issue the notice of granted application according to Form No. 02/TB-HT in Appendix ofCircular 80/2021/TT-BTC) (if the application is granted), or the notice of unsatisfactory application according to Form No. 03/TB-HT in Appendix I ofCircular 80/2021/TT-BTC) (for applications sent by post), or the notice of rejected application according to Form No. 04/TB-HT in Appendix I hereof (if the application is rejected).

d.