Circular No. 31/2017/TT-BTC amends and supplements certain provisions of Circular No. 99/2016/TT-BTC on the management of value-added tax refunds. This document provides more detailed regulations regarding deadlines and responsibilities of relevant agencies in implementing refunds.
适用范围
Taxpayer, Tax Department, State Treasury
要点
- The Tax Department must update and record fully the Decision on Refund into the Tax Administration System on the same working day when the Decision is signed and issued (Article 18).
- The taxpayer will receive the refund within one working day from the date the State Treasury receives the Order to Refund the state budget revenue transferred by the tax authority (Article 19).
- The tax authority must disclose on the General Department of Taxation's electronic portal the time of receiving the application file, explanation, and the time of issuing the refund decision (Article 20).
- The State Treasury must pay out the refund to the taxpayer immediately upon receipt of the Refund Decision from the tax authority.
- The Tax Department must transfer the Refund Decision and the Refund Order to the State Treasury on the same working day or at the latest the next working day.
🌐 本文件的社会影响
- To help taxpayers receive refunds more quickly.
- To strengthen the responsibility of relevant agencies in implementing regulations on refunds.
- To ensure transparency and openness in the process of managing and implementing refunds.
❓ 常见问题
How long will it take for taxpayers to receive their refund?
Within one working day from the date the State Treasury receives the Order to Refund the state budget revenue transferred by the tax authority.
When must the Tax Department update the Refund Decision into the Tax Administration System?
On the same working day when the Decision is signed and issued.
What information must the tax authority disclose on the General Department of Taxation's electronic portal?
The time of receiving the application file, explanation, and the time of issuing the refund decision.
全文
CIRCULAR
Amending and supplementing some Articles of Circular No. 99/2016/TT-BTC dated June 29, 2016 of the Ministry of Finance guiding management of value-added tax refunds
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 amending and supplementing certain provisions of the Law on Tax Administration dated November 20, 2012 and guiding documents;
Pursuant to the Law Amending and Supplementing Certain Provisions of Laws on Taxation No. 71/2014/QH13 dated November 26, 2014 and guiding documents;
Pursuant to the Law on Value-Added Tax No. 13/2008/QH12 dated June 3, 2008; Law Amending and Supplementing Certain Provisions of the Law on Value-Added Tax No. 31/2013/QH13 dated June 19, 2013 and guiding documents;
Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Value-Added Tax, the Law on Special Consumption Tax, and the Law on Tax Administration No. 106/2016/QH13 dated April 6, 2016 and guiding documents;
On the basis of the State Budget Law No.83/2015/QH13 dated June 25, 2015 and guiding documents;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Article 1. Amending and supplementing certain Articles of Circular No. 09/2024/TT-BCA dated March 13, 2024 issued by the Minister of Public Security regarding the implementation of mass mobilization work by the People's Public Security forceDirector General of the State Treasury General Department.
The Minister of Finance promulgates this Circular amending and supplementing some Articles of Circular No. 99/2016/TT-BTC dated June 29, 2016 of the Ministry of Finance guiding management of value-added tax refunds as follows:
Article 1.
Amending and supplementing some Articles of Circular No. 99/2016/TT-BTC dated June 29, 2016 of the Ministry of Finance guiding management of value-added tax refunds as follows:
1. Article 18 of Circular No. 99/2016/TT-BTC dated June 29, 2016 of the Ministry of Finance guiding management of value-added tax refunds shall be supplemented with Clause 4 as follows:
"4. The Tax Department updates and fully records all refund decisions/tax refund decisions combined with offsetting state budget revenue into the Tax Management Application System on the same working day the decision is signed and issued.
After recording the refund decision/tax refund decision combined with offsetting state budget revenue, the Tax Department transfers the refund decision/tax refund decision combined with offsetting state budget revenue and the refund order/tax refund order combined with offsetting state budget revenue to the State Treasury on the same working day or at the latest on the following working day."
2. Article 19 of Circular No. 99/2016/TT-BTC dated June 29, 2016 of the Ministry of Finance guiding management of value-added tax refunds shall amend Point c of Clause 2 as follows:
"c) Refund tax for taxpayers within one working day from the date of receipt of the order to return state budget revenue/tax refund order combined with offsetting state budget revenue transferred by the tax authority."
3. Article 20 of Circular No. 99/2016/TT-BTC dated June 29, 2016 of the Ministry of Finance guiding management of value-added tax refunds shall amend Clause 2 as follows:
"2. The tax authority shall publicly disclose on the website of the State Treasury General Department the following information:
- The date of receiving the refund application; the date of receiving the explanatory letter, supplementary information, and documents from the taxpayer.
- The date of issuing the notification and decision on the refund of value-added tax by the tax authority.
- The date when the State Treasury disburses the refund to the taxpayer."
Article 2. Effective Date
This Circular takes effect from June 2, 2017.
During the implementation process, if there are difficulties, organizations and individuals are requested to promptly reflect to the Ministry of Finance for research and resolution./.
DEPUTY MINISTER
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