Pilot program for electronic VAT refund.

(Baonghean.vn) - On December 27, 2016, the Ministry of Finance issued Decision No. 2790/QD-BTC on the pilot application of electronic methods for receiving applications and returning results for value-added tax (VAT) refunds.

The Tax Department is collaborating with banks in the process of tax refunds and electronic tax payments.

The pilot program for receiving applications and returning results for value-added tax (VAT) refunds applies to cases where: taxpayers request export refunds and investment project refunds that meet all the conditions for VAT refund; and have registered and been approved by the Tax authority for electronic transactions.

Taxpayers access the General Department of Taxation's electronic portal to create a Request for Refund of State Budget Revenue (Form No. 01/DNHT issued with Circular No. 156/2013/TT-BTC). Taxpayers must enter all basic information to create the Request for Refund of State Budget Revenue as follows:

The taxpayer enters the correct and complete tax identification number. The General Department of Taxation's electronic portal automatically displays the following information: Name, registered address, and email address of the taxpayer as registered with the tax authority. The taxpayer selects the period for which they wish to request a tax refund (from period... to period...).

If the taxpayer files a monthly VAT return: select from mm/yyyy to mm/yyyy.

If the taxpayer files quarterly VAT returns: select from Qx/yyyy to Qx/yyyy.

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