Businesses with signs of violations will be inspected first, tax refunded later.

The Ministry of Finance has just officially issued instructions on the management of value added tax refunds...

As VOV.VN reported, the Ministry of Finance has promised to amend some regulations on tax refunds for businesses as soon as possible (before March 15). Today (March 15), the Ministry of Finance has officially issued instructions on the management of value-added tax refunds according to Official Dispatch No. 33557/BTC-TCT on the management of VAT refunds according to the provisions of law.

Creating more favorable conditions for business operations. Photo Internet

Accordingly, regarding the receipt, classification and settlement of value-added tax refund dossiers, the Ministry of Finance stipulates that tax authorities receive tax refund dossiers, classify and settle value-added tax refund dossiers in accordance with the instructions in Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance.

In case, during the process of handling tax refund dossiers, it is discovered that the taxpayer has signs of violating tax laws or customs laws, or if the taxpayer fails to explain or supplement the tax refund dossier or explains or supplements but cannot prove that the declared tax amount is correct, the tax authority shall change the application of the form of classifying the taxpayer's tax refund dossier from being subject to pre-refund, post-inspection to being subject to pre-inspection, post-refund.

The Director of the Tax Department is responsible for the Tax Refund Decision and organizing the implementation of tax refund settlement; reviewing cases of frequent tax refunds and decentralizing the Tax Department to directly manage taxes.

At the same time, the Tax Department must fully update the tax declaration, tax refund request documents and information related to the tax refund settlement process for taxpayers; when the Tax Department has fully and correctly implemented the regulations, within no more than 6 working hours, the General Department of Taxation shall notify the results of VAT refund supervision and send them to the Tax Department via the email system. Based on the results of the General Department of Taxation's Notification, the Tax Department shall issue a tax refund decision and automatically update the taxpayer database system with this decision. The time for the General Department of Taxation to supervise and check tax refund dossiers is not included in the time for the Tax Department to process tax refund dossiers.

Regarding the post-refund inspection and audit of tax refund dossiers subject to pre-refund inspection and post-refund inspection, the Ministry of Finance requests that based on the inspection and audit plan of each Tax Department, the General Department of Taxation is responsible for assigning specific targets for the post-refund inspection and audit plan for tax refund dossiers subject to pre-refund inspection and post-refund inspection and ensure compliance with regulations.

Continue to strictly implement regulations on VAT refund management according to the provisions of the law on tax management and according to instructions in relevant official dispatches of the Ministry of Finance./.

According to VOV