Recently, the General Department of Taxation issued Official Letter No. 5025/TCT-KK to provide guidance on the classification of tax refund files.
For files eligible for pre-refund, the tax authority will compare the information declared by the taxpayer on the file with the information stored in the tax agency’s database to determine whether the taxpayer is eligible for a tax refund.
If the information declared by the taxpayer on the file differs from the information stored in the tax agency’s database, the taxpayer must explain and supplement the information.
The time taken for the explanation and supplementation is not included in the time limit for processing the tax refund file.
In cases requiring post-refund inspection, the tax authority will review and cross-check the taxpayer’s payment documents through the bank. Based on the review results, the tax authority will determine the refund-eligible tax amount and handle the tax refund file in accordance with regulations.
(Article 77 of the Law on Tax Administration)
(According to Official Letter No. 5025/TCT-KK dated November 06, 2024)
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