New Guidelines on Handling Overpaid Import Value-Added Tax (VAT)

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New-Guidelines-on-Handling-Overpaid-Import-Value-Added-Tax-VAT

On May 8, 2024, the Ho Chi Minh City Customs Sub-Department (now the Regional Customs Sub-Department II) issued a request for guidance on handling overpaid value-added tax (VAT) on imports. Based on current legal regulations, the General Department of Customs has provided specific instructions, clearly outlining the procedures for both offsetting tax obligations and refunding overpaid amounts, as well as the responsibilities of relevant authorities.

1. Legal Basis 

The handling of overpaid import VAT shall be carried out in accordance with:  

  • Article 60 of the Law on Tax Administration No. 38/2019/QH14: Allows taxpayers to request a refund or offset of overpaid tax amounts, late payment interest, or fines.  
  • Clause 3, Article 131 of Circular No. 38/2015/TT-BTC dated March 25, 2015, as amended and supplemented by Clause 64, Article 1 of Circular No. 39/2018/TT-BTC: Procedures for handling overpaid tax, late payment interest, and fines.  
  • Clause 4, Article 132 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 65, Article 1 of Circular No. 39/2018/TT-BTC: Handling of refundable amounts of tax, late payment interest, and fines.  
  • Article 132 of Circular No. 38/2015/TT-BTC: Specific guidance on the refund of import VAT.  

2. Procedure for Handling Overpaid Import VAT:  

  • In case the taxpayer requests an offset:  
  • The overpaid amount may be offset against any current or future tax obligations, provided it falls within the statute of limitations. 
  • The taxpayer will not be subject to late payment interest for the period from the date the overpayment arose until the date the Customs authority performs the offset. 

(Pursuant to Article 60.1 of the Law on Tax Administration 2019). 

  • In case the taxpayer requests a refund:  
  • The Customs authority where the overpayment occurred shall conduct verification and assessment. 
  • A Tax Refund Decision shall be issued and a Refund Order will be sent to the State Treasury to process the refund. Alternatively, a notification of non-refund with the reason will be issued within 5 working days, as prescribed. 
  • The result shall be notified to the taxpayer using Form No. 09/QĐHT/TXNK. If the refund conditions are not met, Form No. 12/TBKT/TXNK shall be used (Appendix VI attached to Circular No. 38/2015/TT-BTC). 
  • At the same time, the Customs authority will provide information to the local tax office to update the taxpayer’s tax obligations.  

(Pursuant to Clause 4, Article 132 of Circular No. 38/2015/TT-BTC, as amended by Clause 65, Article 1 of Circular No. 39/2018/TT-BTC)

Hướng Dẫn Mới Về Xử Lý Tiền Thuế VAT Nhập Khẩu Nộp Thừa 

3. Responsibilities of the Customs Authority  

The Customs authority handling the overpaid import VAT shall:  

  • Issue the Tax Refund Decision and coordinate with the State Treasury to refund the overpaid amount. 
  • Notify the local tax office to monitor and urge the taxpayer to declare adjustments and fulfill any outstanding tax obligations (if applicable). 
  • Inform the taxpayer so that they can make appropriate adjustments on their VAT declaration form.  

(According to Official Letter No. 15428/CHQ-NVTHQ dated July 21, 2025)  

Relevant : Customs Clearance 

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