When are exports and imports classified as high risk for xoilac tv trực tiếp bóng đá hôm nay refunds inspected and supervised by the General Department of Taxation of Vietnam?
When are exports and imports classified as high risk for xoilac tv trực tiếp bóng đá hôm nay refunds inspected and supervised by the General Department of Taxation of Vietnam?
Based on Clause 2, Article 35 ofCircular 80/2021/TT-BTC, which regulates the application of professional measures in xoilac tv trực tiếp bóng đá hôm nay refund dossier processing as follows:
Application of Professional Measures in xoilac tv trực tiếp bóng đá hôm nay Refund Dossier Processing
...
- Based on the results of risk analysis and assessment, requirements for value-added xoilac tv trực tiếp bóng đá hôm nay refund management, or through inspections revealing signs of xoilac tv trực tiếp bóng đá hôm nay law or customs violations, xoilac tv trực tiếp bóng đá hôm nay authorities are responsible for providing information on the taxpayer's violations to customs authorities for inspection and supervision as per regulations.
The General Department of Taxation of Vietnam periodically on the 20th of the following month each quarter or ad hoc, when necessary, sends a written request to the General Department of Customs to apply criteria for channel categorization to perform inspection and supervision of exports and imports classified as high risk for xoilac tv trực tiếp bóng đá hôm nay refunds. The written request must clearly state the criteria for identification and inspection, supervision methods for enterprises; goods; geographical, and operational export-import fields consistent with the Customs Law.
Within 5 working days from receiving the request from the General Department of Taxation of Vietnam, the General Department of Customs must apply the channel categorization criteria and inspection, supervision measures for exports and imports. If not applied or if there are obstacles, the General Department of Customs must exchange documents with the General Department of Taxation of Vietnam within the mentioned timeframe and specify the reasons for not or not yet applying.
...
Therefore, exports and imports classified as high risk for xoilac tv trực tiếp bóng đá hôm nay refunds will be inspected and supervised periodically every quarter by the General Department of Taxation of Vietnam on the 20th of the following month or ad hoc when necessary, via a written request to the General Department of Customs to apply channel categorization criteria.
When are exports and imports classified as high risk for xoilac tv trực tiếp bóng đá hôm nay refunds inspected and supervised by the General Department of Taxation of Vietnam? (Image from Internet)
Are xoilac tv trực tiếp bóng đá hôm nay refund claims classified as high risk for xoilac tv trực tiếp bóng đá hôm nay refunds inspected before or after the refund?
Based on Clause 2, Article 73 of thexoilac tv trực tiếp bóng đá hôm nay Administration Law 2019regulating the dossiers subject to pre-refund inspection as follows:
Classification of xoilac tv trực tiếp bóng đá hôm nay refund claims
...
- Dossiers subject to pre-refund inspection include:
a) Dossiers of taxpayers requesting xoilac tv trực tiếp bóng đá hôm nay refunds for the first time for each refund case under xoilac tv trực tiếp bóng đá hôm nay law. If the taxpayer submits a xoilac tv trực tiếp bóng đá hôm nay refund dossier to the xoilac tv trực tiếp bóng đá hôm nay authority for the first time but is not eligible for a xoilac tv trực tiếp bóng đá hôm nay refund, the next refund request is still considered the first xoilac tv trực tiếp bóng đá hôm nay refund request;
b) Dossiers of taxpayers requesting refunds within 2 years from the time of being sanctioned for xoilac tv trực tiếp bóng đá hôm nay evasion acts;
c) Dossiers of organizations in dissolution, bankruptcy, termination of operation, sale, transfer, or handover of state enterprises;
d) xoilac tv trực tiếp bóng đá hôm nay refund claims of high risk according to xoilac tv trực tiếp bóng đá hôm nay risk management classification;
e) xoilac tv trực tiếp bóng đá hôm nay refund claims in cases where refunds are made first, but the deadline stated in the xoilac tv trực tiếp bóng đá hôm nay authority's written notice expires and the taxpayer fails to explain or supplement the xoilac tv trực tiếp bóng đá hôm nay refund dossier or does not prove that the declared xoilac tv trực tiếp bóng đá hôm nay amount is correct;
f) xoilac tv trực tiếp bóng đá hôm nay refund claims for exported, imported goods not executed via payments through commercial banks or other credit institutions as per legal regulations;
g) xoilac tv trực tiếp bóng đá hôm nay refund claims for exports and imports subject to pre-refund inspection according to Government regulations.
...
Hence, xoilac tv trực tiếp bóng đá hôm nay refund claims classified as high risk for taxes will be subject to pre-refund inspection.
How are xoilac tv trực tiếp bóng đá hôm nay refund claims classified as high risk for xoilac tv trực tiếp bóng đá hôm nay refunds processed?
Based on Point c, Clause 1, Article 34 ofCircular 80/2021/TT-BTCthat stipulates the processing of xoilac tv trực tiếp bóng đá hôm nay refund claims subject to pre-refund inspection as follows:
xoilac tv trực tiếp bóng đá hôm nay Refund Dossier Processing
- Determination of refundable xoilac tv trực tiếp bóng đá hôm nay amounts
...
c) In cases where the xoilac tv trực tiếp bóng đá hôm nay refund dossier is subject to pre-refund inspection:
During the inspection of the xoilac tv trực tiếp bóng đá hôm nay refund dossier, if the xoilac tv trực tiếp bóng đá hôm nay authority identifies the xoilac tv trực tiếp bóng đá hôm nay amount eligible for a refund, the refund is processed for the xoilac tv trực tiếp bóng đá hôm nay amount that is confirmed eligible, without awaiting the verification results of the entire xoilac tv trực tiếp bóng đá hôm nay refund dossier; regarding xoilac tv trực tiếp bóng đá hôm nay amounts requiring verification or needing the taxpayer to explain or supplement the dossier, the refund is processed when conditions are met as per regulations.
In cases where the pre-refund inspection report identifies that the taxpayer has both taxable amounts eligible for a refund and amounts of xoilac tv trực tiếp bóng đá hôm nay, late payment, and fines to be recovered, the xoilac tv trực tiếp bóng đá hôm nay authority issues a decision to handle xoilac tv trực tiếp bóng đá hôm nay law violations and offset the refundable xoilac tv trực tiếp bóng đá hôm nay amount of the taxpayer against the state's budget offset refund decision using Form No. 02/QD-HT attached in Annex I of this Circular.
...
Therefore, the processing of xoilac tv trực tiếp bóng đá hôm nay refund claims classified as high risk for taxes is conducted as follows:
- Refunds are processed for xoilac tv trực tiếp bóng đá hôm nay amounts confirmed eligible by the xoilac tv trực tiếp bóng đá hôm nay authority, without awaiting the verification of the entire xoilac tv trực tiếp bóng đá hôm nay refund dossier.
- Refunds are processed when all conditions are met as per regulations if the xoilac tv trực tiếp bóng đá hôm nay amount requires verification or if the taxpayer is required to explain or supplement the dossier.
- In cases where the pre-refund inspection report for a high-risk xoilac tv trực tiếp bóng đá hôm nay refund dossier identifies both eligible refundable xoilac tv trực tiếp bóng đá hôm nay amounts and amounts for recovered xoilac tv trực tiếp bóng đá hôm nay, late payments, and fines, the xoilac tv trực tiếp bóng đá hôm nay authority issues a decision to handle xoilac tv trực tiếp bóng đá hôm nay law violations and offset the refundable xoilac tv trực tiếp bóng đá hôm nay amount with the state budget offset refund decision.
