Tax Refund Filing and Request Services are services provided by tax service companies or tax professionals to help businesses handle tax-related procedures efficiently and professionally. PHAM CONSULT is one of the reputable units in providing services for tax refund documents and requests, we always try to bring you the fastest and best services.

When to get a tax refund

Pursuant to the provisions of Article 13 of the Law on Value Added Tax 2008 amended and supplemented in 2013 on cases eligible for VAT refund as follows:

  1. Business establishments that pay VAT by the tax deduction method shall be entitled to VAT refund if for three consecutive months or more there is an input VAT amount that has not been fully deducted.

In case a business establishment that has registered to pay VAT by the deduction method has a new investment project, which is in the investment stage and has the value-added tax amount of goods and services purchased for use by investors but has not yet been fully deducted and has a remaining tax amount of VND two hundred million or more, it shall be entitled to tax refund value-added.

  1. Business establishments that export goods and services in a month with an undeducted input VAT amount of VND two hundred million or more shall be refunded on a monthly basis.
  2. Business establishments that pay VAT by the tax deduction method shall be entitled to VAT refund upon ownership conversion, enterprise transformation, merger, consolidation, division, separation, dissolution, bankruptcy or termination of operation with overpaid VAT amounts or input VAT amounts that have not yet been fully deducted.
  3. Business establishments that have decisions on VAT refund issued by competent agencies in accordance with law and in case of VAT refund under treaties to which the Socialist Republic of Vietnam is a contracting party.

The above are the cases eligible for VAT refund. In addition, enterprises are also entitled to corporate income tax refund when they meet the conditions specified in Clause 1, Article 33 of Circular 156/2013/TT-BTC:

  1. Taxpayers whose paid tax amounts are greater than the payable tax amounts for each tax with the same economic content within 10 years from the date of remittance into the state budget.
  2. Enterprise income tax must be paid in the annual finalization, so the enterprise is only allowed to determine the overpaid tax amount when the paid tax amount is greater than the payable tax amount according to the tax finalization.

In case of import and export tax refund, pursuant to Article 19 of the Law on Import and Export Tax 2016, it is prescribed as follows:

  1. Taxpayers who have paid import or export tax but do not have imported or exported goods or imported or exported less than imported or exported goods for which tax has been paid;
  2. Taxpayers who have paid export tax but export goods subject to re-import are entitled to export tax refund and are not required to pay import tax;
  3. Taxpayers who have paid import tax but imported goods that must be re-exported are entitled to import tax refund and are not required to pay export tax;
  4. Taxpayers who have paid tax on goods imported for production and business but have been put into production for export and have exported products;
  5. dd) Taxpayers who have paid tax on machinery, equipment, tools and means of transport of organizations and individuals permitted to temporarily import for re-export, except for cases of leasing for implementation of investment projects, construction, installation of works, in service of production, etc when re-exported abroad or exported into non-tariff zones.

There are also other refundable taxes. To be able to receive the most professional advice and advice from experts. Please contact us to get the fastest consultation.

Tax refund dossier

  1. For value-added tax refund dossiers

Pursuant to Clause 2, Article 51 of Circular 156/2013/TT-BTC, a VAT refund dossier includes:

  • A written request for reimbursement of state budget revenues, made according to form 01/DNHT issued together with this Circular.
  • A list of invoices and vouchers of purchased goods and services, made according to form No. 01-1/DNHT issued together with this Circular;
  • Written approval of aid amounts of competent authority (a copy certified by the taxpayer);
  • Written certification of the Ministry of Finance (for foreign aid belonging to central budget revenues) or of the Department of Finance (for foreign aid belonging to local budget revenues) of aid amounts of foreign non-governmental organizations, clearly stating the name of the aid organization, the value of aid, aid-receiving and managing agencies.
  1. For corporate income tax refund dossiers

Pursuant to Circular 156/2013/TT-BTC, a dossier of request for corporate income tax refund includes:

  • An application for reimbursement of state budget revenues made according to form No. 01/DNHT, enclosed with Circular 156/2013/TT-BTC.
  • The most recent year’s financial statements have been audited.
  • Documents proving valid expenses and deductions.
  • Other documents, meeting minutes, administrative and legal decisions.
  • Other documents and figures at the request of the tax authority.

Above are the necessary documents to proceed with the tax refund request, PHAM CONSULT will be ready to provide and support customers to complete the documents and administrative procedures. To ensure that the tax refund request dossier is processed smoothly and quickly, businesses need to prepare and provide all necessary documents and information. If customers have any other questions about other tax refund procedures, please contact us immediately to get the earliest support.

Tax Filing Service of PHAM CONSULT

For tax records, PHAM CONSULT provides professional services including:

  1. Preparation of tax records: This is the process of collecting and organizing documents related to the financial activities of a business in preparation for tax filing and annual tax reporting. These documents include information about income, expenses, tax deductions, and more.
  2. Check and compare records: Ensure that the information in the tax dossier is organized accurately and completely, complying with the regulations of the tax authority.
  3. Tax reporting: It is the process of preparing and submitting annual or periodic tax reports to tax authorities in accordance with current legal regulations.

Request a refund

For tax refund services, we will be in charge of consulting, processing and supporting customers, specifically:

  1. Tax refund analysis: Evaluate and analyze tax refunds that can be applied to businesses based on applicable tax regulations. This includes tax refunds on value-added tax (VAT), corporate income tax (CIT), import tax, and more.
  2. Preparation of tax refund request documents: Preparation and submission of tax refund request documents to the tax authority. This is a complex process and requires a high degree of accuracy to ensure that the tax refund request is accepted.
  3. Negotiating with tax authorities: Representing and assisting businesses in negotiations with tax authorities to resolve issues related to tax refunds.

Benefits of Tax Refund Filing and Claim Support

Using the Tax Refund Records and Requests service helps businesses to be more effective in managing and optimizing tax-related issues, while minimizing legal risks and improving compliance with legal regulations:

  • Save time and effort: Help businesses focus on their main business instead of having to spend a lot of time on complicated procedures related to taxes.
  • Optimize tax management: Ensure that businesses can make the most of available tax refunds without missing a beat.

If you have any legal questions that need to be answered, do not hesitate to contact PHAM CONSULT immediately at hotline +84932 103 118 to receive advice from specialists.

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