The ministry of finance

previous quarter and send them to the State Protocol Department under the Ministry of Foreign Affairs for certification.

the dossiers and certify entities entitled to VAT refund, list and quantity of goods and services eligible for VAT refund, then transfer the dossiers to provincial-level Tax Departments for processing.

2. A VAT refund dossier comprises:

the representative mission. The tax agency shall return original invoices to the representative mission after refunding VAT.

to submit PIT refund dossiers but shall only indicate the PIT amounts requested for refund in item “Total PIT amount requested for refund” in the tax finalization return made according to form No. 09/KK-TNCN provided in this Circular upon PIT finalization.

sufficient information or documents required under this Article, they shall give the reasons in the above request.

- A statement of the petrol and oil charges requested for refund, indicating the quantity of actually purchased petrol and oil already charged, quantity of actually exported petrol and diesel, petrol and oil charge requested for refund, number of the requester’s account at the provincial-level bank or state treasury, made according to form No. 01-2/DNHT provided in this Circular;

goods owners according to each shipment and delivers goods to different customers at different prices).

ownership transformation or terminate operation

- A written request for refund of state budget revenues, made according to form No. 01/DNHT provided in this Circular;

examine the dossier according to the VAT refund process. Within 15 days after receiving a complete dossier, the tax agency shall notify the enterprise that the dossier is eligible for VAT refund (even in case the dossier is subject to examination before tax refund) and request the enterprise to submit documents of VAT payment for imports for the tax agency to issue a tax refund decision.

A written request for refund of state budget revenues, made according to form No. 01/DNHT provided in this Circular.

which the organizations are headquartered or the individuals reside. Tax refund dossiers under double taxation avoidance agreements shall be submitted to provincial-level Tax Departments of localities in which the organizations are headquartered or the individuals reside or to provincial

level Tax Departments to which the organizations and individuals have paid tax amounts requested for refund.

dossiers, write the time of receipt and documents included in the dossier. c/ For tax refund dossiers sent by post, tax administration officers shall append a seal and write the date of receipt and record such in tax agencies’ incoming-mail books.

of the following cases:

contracting party.

refund are those submitting tax refund dossiers to tax agencies for the first time and entitled to tax refund. For taxpayers that submit tax refund dossiers to tax agencies for the first time but are not entitled to tax refund, the request for tax refund for the subsequent time is still subject to

examination before tax refund.
- Taxpayers request tax refund within 2 years after they are handled for their tax evasion or frauds.
For a taxpayer requesting tax refund many times during 2 years, if, in the first-time request for tax refund after being handled for its/his/her tax evasion or frauds, the tax agency’s examination of the taxpayer’s dossier

shows that no false declaration is made to cause insufficiency in the payable tax amount or increase in the refundable tax amount under Article 107 of the Tax Administration Law, or shows no tax evasion or frauds under Article 108 of the Tax Administration Law, for subsequent requests for tax refund, the taxpayer’s dossiers are not subject to examination before tax refund. Upon subsequent requests for tax refund, if detecting the

taxpayer’s false declaration of tax refund dossiers or its/his/her tax evasion or frauds under Articles 107 and 108 of the Tax Administration Law, such dossiers are still subject to examination before tax refund within 2 years after the taxpayer is handled for tax evasion or frauds;

supplement the dossiers for the second time but cannot prove the truthfulness of the declared tax amounts. This provision is not applicable to goods and services satisfying prescribed conditions and procedures for tax refund.

01/QDHT, or decision on tax refund-cum-state budget revenue clearing, made according to form No. 02/HT-TB, or notices of ineligibility for tax refund, made according to form No. 02/HT-TB provided in this Circular,

and send them to the taxpayers.
c/ In case the tax agency detects through examination that the tax amount eligible for refund is different from the tax amount requested for refund: - If the tax amount requested for refund is larger than the tax amount eligible for refund, the taxpayer will be refunded the latter. - If the tax amount requested for refund is smaller than the tax amount eligible for refund, the taxpayer will be refunded the former.

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During examination of a tax refund dossier, if the tax agency can determine the tax amount eligible for refund, they shall temporarily refund this tax amount without having to examine the whole dossier. For the tax amount subject to verification and requiring the taxpayer to explain and supplement the dossier, the tax agency shall refund such tax amount when

all prescribed conditions are satisfied.
d/ Tax refund competence:
Based on the taxpayer’s refundable tax amount and tax arrear, the heads of tax agencies of a relevant level shall:
- Issue a tax refund decision and make an order of refund of state budget revenues according to form No. 01/LHT provided in this Circular in case the taxpayer has no tax or fine arrears of other taxes; or, - Issue a decision on tax refund-cum-state budget revenue clearing in case the taxpayer is entitled to tax refund under the tax refund dossier and has tax or fine arrears of other taxes. After clearing, if the taxpayer still has a refundable tax amount, the head of the tax agency shall concurrently make an order of refund of state budget revenues.
The above tax refund decision must indicate the name of the taxpayer entitled to tax refund, refundable tax amount and place of receipt of the refund.
Particularly for VAT refund cases settled by provincial-level Tax Departments: Based on the above tax refund decisions of district-level Tax Departments, provincial-level Tax Departments shall make orders on refund of state budget revenues for refund to taxpayers. e/ In case of late processing of tax refund dossiers due to the fault of tax agencies, in addition to the refundable tax amount under regulations, the taxpayer will receive an interest on the tax amount which is refunded late for the period of late tax refund. The interest rate used for calculating the interest due to late tax refund is the prime interest rate announced by the

State Bank and effective at the time of issuance of a decision on interest payment. The number of days used for calculating the interest is counted from the date following the last day of the time limit for processing a tax refund dossier to the date of issuance of a tax refund decision/decision on tax refund-cum-state budget revenue clearing, including holidays (Saturdays, Sundays, holidays and lunar new year holidays). The interest shall be written in the tax refund decision and the taxpayer

will receive such interest together with the refunded tax amount. Funds for interest payment come from the VAT Refund Fund under the Finance Ministry’s regulations.

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Article 53. Tax refund for taxpayers without tax or fine arrears

1. VAT refund: Provincial-level Tax Departments shall, based on tax refund decisions, make orders on refund of state budget revenues and send them to state treasuries of the same level, which shall refund tax amounts to taxpayers and submit debit notices to superior state treasuries for deduction of money from the VAT Refund Fund.
2. Refund of other taxes (except VAT):
a/ Based on tax refund decisions, tax agencies shall make orders on refund of state budget revenues and send them to state treasuries of the same level in localities for the latter to carry out tax refund procedures and refund tax amounts to entities entitled to tax refund in cash or by account transfer. b/ In case of refund of taxes (except VAT and PIT) in which the taxpayer registers tax in a locality but pays tax in different localities, the tax agency

shall make and send an order of refund of state budget revenues to the state treasury of the same level with the tax-collecting agency with which the taxpayer registers tax declaration and finalization. The tax agency shall determine and distribute the amount to be refunded to each locality in which the tax has been remitted into the state budget. Such amount shall be written for each locality in a separate line in the order of refund of state

budget revenues. The local state treasury of the same level shall transfer the whole refundable amount to the eligible person; and carry out procedures for accounting the refund of the amount falling within the local responsibility and concurrently transfer documents for making debit notices to the state treasuries of localities which have collected taxes for accounting the refund of the amount falling within the responsibility of these localities.
c/ Refund accounting shall be made in the following 2 cases: - Refund of collected amounts in a budgetary year: If the state treasury

refunds collected amounts before the deadline for adjusting such year’s state budget settlement, it shall account the collected amounts as decrease in revenues in the budgetary year, for each unit funded with the state budget and according to state budget index;

Tax agencies shall, based on refund and payment methods (in cash or through taxpayers’ state treasury or bank accounts or at state treasuries in

other localities, etc.), make orders on refund of state budget revenues with

the number of copies enough for related entities. Specifically: - One copy from the state treasury to the tax agency that has issued the tax refund decision, after refund accounting has been certified; - One copy to be kept by the state treasury as a ground for refund accounting;

remaining tax amounts eligible for refund after clearing debts (if any) with

the details specified in Article 3 of such decisions, and send the decisions to state treasuries of the same level for tax refund to taxpayers. Accounting by state treasuries and distribution of documents comply with Article 53 of this Circular.
2. Based on decisions on tax refund-cum-state budget revenue clearing and orders on refund of state budget revenues certified by state treasuries, tax agencies shall account the refunded amounts and clear state budget revenues under regulations for monitoring taxpayers’ fulfillment of the tax

obligation.