Piloting VAT refund by electronic method

(Baonghean.vn) - On December 27, 2016, the Ministry of Finance issued Decision No. 2790/QD-BTC on piloting the reception of dossiers and return of value-added tax (VAT) refund settlement results electronically.

Tax Department cooperates with banks in tax refund and electronic tax payment

The pilot program of receiving dossiers and returning results of value-added tax (VAT) refund settlement applies to the following cases: Taxpayers requesting export refunds and investment project refunds that meet the correct and sufficient conditions for VAT refunds; have registered and been approved by the Tax authority for electronic transactions.

Taxpayers access the General Department of Taxation's Electronic Information 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 fully enter basic information to create a Request for Refund of State Budget Revenue as follows:

Taxpayers enter correct and complete tax codes. The electronic information portal of the General Department of Taxation automatically displays the following information: Name, head office address, email address of the taxpayer that the taxpayer has registered with the tax authority. Taxpayers select the period for which they request a tax refund (from period... to period...).

If the taxpayer declares VAT monthly: select from mm/yyyy to mm/yyyy.

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

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