Taxation is a complex field that requires keeping up to date with the latest legislation. Hong Bang Law has many employees who are experts with long experience in the tax field, providing customers with quality and reliable services.
In the post “Consulting service on cases of value-added tax refund”, we have provided you with the legal provisions on cases and objects of the value-added tax refund. Therefore, in the order for you can understand in more detail of the procedure for submitting a VAT refund application for each specific case, we would like to send you the article “Service of filing a request for VAT refund”. added value” and related information as follows.
Conditions for VAT refund
Pursuant to Article 19 of Circular 219/2013/TT-BTC, business establishments and organizations eligible for VAT refund need to satisfy the following conditions:
- Must be a business establishment that pays tax by the deduction method;
- Having been granted an enterprise registration certificate or an investment license (practice license) or an establishment decision of a competent authority;
- Having a seal in accordance with the provisions of law;
- Making and keeping accounting books and accounting vouchers in accordance with the law on accounting;
- Having a deposit account at a bank according to the business establishment’s tax identification number.
Dossiers and procedures for VAT refund
Pursuant to Circular 156/2013/TT-BTC, tax refund dossiers and procedures for each case are as follows:
Case: Refund of VAT on investment projects
- Request for refund of state budget revenue
- VAT declaration for investment projects
- List of invoices and vouchers for purchased goods and services
Case: VAT refund on exported goods
- Request for refund of state budget revenue
- Contract of sale, processing
- Customs declaration
- Proof of payment via bank
- Other documents on a case-by-case basis
Case: VAT refund for ODA projects
For project owners and main contractors
Application includes:
- A written request for refund of state budget revenues, made according to form 01/ĐNHT.
- List of invoices and vouchers for purchased goods and services on form No. 01-1/ĐNHT.
- A competent authority’s decision approving a project using non-refundable ODA capital or a project using ODA capital on concessional loans allocated by the state budget (a copy with a stamp and signature of the person who is authorized to do so). project authority). In case of multiple tax refunds, only the first presentation is required.
- Confirmation by the agency managing the ODA project that the form of ODA project provision is either non-refundable ODA or preferentially allocated ODA loan from the state budget and is eligible for VAT refund (a copy certified by the agency). office) and the lack of reciprocal funding from the state budget to pay VAT. Taxpayers must submit this document only with the project’s initial tax return.
In case the main contractor prepares a tax refund dossier, in addition to the documents mentioned at this point, there must also be a confirmation from the project owner that the project has not been allocated reciprocal capital by the state budget for payment to the contractor. at VAT-inclusive prices; The price paid according to the bidding results does not have VAT and tax refund is requested to the main contractor.
Procedures:
The owner of the ODA project eligible for VAT refund shall submit a VAT refund request to the Department of Taxation directly managing the area where the project is implemented at any time when the refunded input VAT amount is incurred during the period. project implementation time; in case the ODA project is related to more than one province, the VAT refund dossier shall be sent to the Department of Taxation directly managing where the project owner’s head office is located.
Foreign contractors implementing ODA projects eligible for VAT refund shall submit a VAT refund request to the tax authority where the tax declaration is submitted.
For Representative Office of ODA project sponsor
Application includes:
- A written request for refund of state budget revenues, made according to form 01/ĐNHT.
- List of invoices and vouchers for purchased goods and services on form No. 01-1/ĐNHT.
- Written agreement between a competent Vietnamese state agency and the Donor on the establishment of a Representative Office (photocopies certified by the Office).
- Document of a competent state agency on the establishment of a representative office (photocopy certified by the office).
Procedures
Representative office of an ODA project sponsor eligible for VAT refund shall submit a VAT refund request to the Tax Department managing the locality where the project’s operating office is located at any time when the number is generated. Input VAT is refundable during the project implementation period.
Case: Tax refund for foreign organizations and individuals, organizations in Vietnam that use humanitarian aid money, foreign non-refundable aid to buy goods and services subject to VAT in Vietnam to support grant aid, humanitarian aid.
Application includes
- A written request for refund of state budget revenues, made according to form 01/ĐNHT.
- List of invoices and vouchers for purchased goods and services on form No. 01-1/ĐNHT.
- Written approval of grants from the competent authority (photocopies certified by taxpayers).
- The written certification of the Ministry of Finance (for foreign aid under central budget revenue) or Department of Finance (for foreign aid with local budget revenue) about the aid amount of the organization. foreign non-governmental organization clearly stating: name of the aid organization, value of the aid, the agency receiving and managing the aid.
Procedures
The above organizations and individuals submit a VAT refund application at any time when the refundable input VAT amount is incurred.
Case: VAT refund for beneficiaries of diplomatic incentives and immunities.
Application includes:
- A written request for refund of state budget revenues, made according to form 01/ĐNHT, certified by the State Protocol Department under the Ministry of Foreign Affairs.
- A list of VAT on goods and services purchased for use in diplomatic missions, made according to form No. 01-2/ĐNHT issued together with this Circular and a list of VAT on purchased goods and services used for Diplomatic officers in Vietnam according to form No. 01-3/ĐNHT issued together with this Circular.
- The original enclosed with 02 copies of the VAT invoice with the seal of the representative agency. The tax authority will return the original invoices to the representative agency after VAT refund is made.
Procedures:
- Representative missions eligible for VAT refund, within the first 10 days of the first month of a quarter, make a dossier of request for tax refund of the previous quarter and send the dossier to the State Protocol Department under the Ministry of Foreign Affairs for confirmation. receive VAT refund dossiers.
- Within 15 working days after receiving the complete dossier, the State Protocol Department is responsible for reviewing the dossier and certifying the object, list and quantity of goods and services eligible for VAT refund. After the State Protocol Department has confirmed the VAT refund dossier, the State Protocol Department will transfer the dossier to the Tax Departments of the provinces and cities for settlement.
For cases that are not eligible for VAT refund or VAT refund dossiers are incompletely prepared, the State Protocol Department shall return tax refund dossiers to beneficiaries of diplomatic privileges and immunities within 05 days from the date of receipt of the tax refund. from the date of receipt.
VAT refund service of Hong Bang Law
- Advising clients on tax laws in general and value-added tax laws in particular;
- Advising customers on regulations and the order, procedures and documents on VAT refund;
- Carry out procedures when authorized by customers, including: preparing, completing and submitting dossiers to competent state agencies;
- On behalf of clients to amend and supplement dossiers, directly work with competent authorities upon request;
- Perform other related services when required by customers.
In addition to the above services, Hong Bang Law also provides the following services:
- Consulting services and initial tax declaration;
- Monthly tax declaration service;
- Quarterly tax declaration service;
- Tax declaration service according to the time of arising;
- Services of making and declaring year-end financial statements;
- Contractor tax declaration service;
- Year-by-year tax declaration services: Reasonable cost and integrated package of all tax declaration activities of enterprises, completing books and documents, closing and storing business books;
- Tax declaration services at the request of businesses.
If you need more detailed advice and answers as well as how to access this service, please contact directly our Lawyer Nhat Nam via hotline: 0912.35.65.75, 0912.35.53.53 or call the toll free legal consultation hotline 1900.6575 or send a service request via email: lienheluathongbang@gmail.com
Wishing you and your family good health, peace and success!
Best regards!
