This circular guides the process of VAT refund, emphasizing the taxpayer's responsibility to accurately declare relevant figures and stipulates measures for handling errors in VAT refunds.
적용 범위
tax payment; Provincial Tax Departments
핵심 사항
- The taxpayer shall be responsible for the accuracy of the declared figures related to VAT refund (Point 2c Section I Circular No. 93/1999/TT-BTC).
- If any error is detected, in addition to returning the incorrect amount of tax to the State Budget, the taxpayer will also face penalties as stipulated in Point 3 Article 19 of the Law on Value-Added Tax.
- In cases where the actual refund amount is less than the refunded VAT amount, the Director of the Provincial Tax Department shall issue a decision to recover the excess VAT refund and return it to the State Budget (Point 2 of the Circular).
- If the refund amount exceeds the tax already refunded to the taxpayer, the Director of the Provincial Tax Department must immediately issue a decision to refund the excess according to Point 1 Part D of Circular No. 89/1998/TT-BTC.
- The fine for tax violations shall be deposited into the current State Budget Revenue Account.
🌐 이 문서의 사회적 영향
- The taxpayer bears greater responsibility in accurately declaring figures related to VAT refunds.
- Tax authorities have additional grounds to handle errors in VAT refunds, ensuring fairness and transparency in tax administration.
- A taxpayer may face penalties or criminal liability for serious violations concerning the declaration of figures related to VAT refunds.
❓ 자주 묻는 질문
What must a taxpayer do if an error is detected during the refund process?
In addition to returning the incorrect amount of tax to the State Budget, the taxpayer will also be subject to penalties as stipulated in Point 3 Article 19 of the Law on Value-Added Tax.
What must the Director of the Provincial Tax Department do if the actual refund amount is less than the refunded VAT amount?
The Director of the Provincial Tax Department shall issue a decision to recover the excess VAT refund and return it to the State Budget.
What must the Director of the Provincial Tax Department do if the refund amount exceeds the tax already refunded?
The Director of the Provincial Tax Department shall immediately issue a decision to refund the excess according to Point 1 Part D of Circular No. 89/1998/TT-BTC.
Where must fines for tax violations be deposited?
Fines for tax violations shall be deposited into the current State Budget Revenue Account.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 4904/TC-TCT DATE SEPTEMBER 28, 1999
REGARDING GUIDELINES FOR CERTAIN ASPECTS OF VAT REFUND
RESPECTED: Provincial Tax Bureaus
Recently, some localities have reported difficulties in implementing VAT refunds for taxpayers. The Ministry of Finance hereby provides additional guidance on the following points:
According to point 2c, Section I of Circular No. 93/1999/TT-BTC dated July 28, 1999 issued by the Ministry of Finance: Taxpayers shall be responsible for the accuracy of information declared in relation to determining the amount of VAT refund. Any errors discovered upon inspection will result in tax recovery and penalties or criminal liability under the law depending on the cause and severity of the violation.
Recently, provincial tax bureaus have conducted post-refund inspections and identified cases of inaccurate declarations as follows:
1. In cases where the actual refund amount is less than the declared refund amount, in addition to returning the incorrect VAT amount to the State Treasury, taxpayers will also be subject to penalties under point 3, Article 19 of the Value-Added Tax Law.
The procedure and process for handling this situation are as follows:
- Within five days from discovery, the Director of the Provincial Tax Bureau shall issue a decision to recover the excess VAT refund amount and require taxpayers to deposit the recovery amount into Account 675.02 at the State Treasury in their province or city.
If taxpayers have subsequent refund applications, any overpayment will be offset against future refunds. Any remaining balance must be deposited directly into the State Treasury.
The Director of the Provincial Tax Bureau shall issue a penalty decision for tax violations under point 3, Article 19 of the Value-Added Tax Law. Penalties are to be paid into Item 051, Sub-item 04, Type 10, Section 10 of the corresponding budget classification system.
2. In cases where the refund amount exceeds the declared refund for taxpayers, the Director of the Provincial Tax Bureau must immediately issue a decision to refund VAT according to point 1, Part D of Circular No. 89/1998/TT-BTC dated June 27, 1998 issued by the Ministry of Finance.
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