Question 17: Different interpretations regarding VAT refunds

Company requests for VAT refund according to related regulations but unfavourably. Although the decision to refund tax was issued, but with the reason of insufficient funds and work situation in the tax department, it would take more than 2 months to be fully refund Request for refund of VAT, but the Tax Department gave opinions, requirements not related to VAT, such as CIT declaration, making the VAT refund procedure stalled. The handling of each tax department, each officer is different. Even in the same Tax Department, officials have different interpretations, procedures were halted and same explanation repeats. Although we have submitted the VAT refund documents the tax department in charged and the officers in charge are so busy that we could not move to next step such as checking the necessary documents.

Tax Department

Under the provisions of the State Treasury, upon receiving orders to refund the state budget revenues by Decision of VAT refund of the Tax Department, the State Treasury will implement the refund by bank transfer within 3 working days . About issue that the Association stated only get refund after 2 months since the tax authorities issued decisions of VAT refund, the Tax Department will certify and check to ensure time for tax refunds in accordence with regulation. However, for favorable consideration, please provide with specific case.

Concerning tax offices, tax officials that slow the VAT refund, the Tax Department will acknowledge and remedy, rectify immediately. On this occasion, the Tax Department would also like to suggest JBAH to inform businesses if experiencing harassment by tax officials or slow reimbursement procedures report promptly to Leaders of Tax Department. (Please find following the phone number of the Leaders of the Tax Department: Director Nguyen Dinh Tan: 0903.812.976, Deputy Director in charge of FDI Enterprises: Tran Thi Le Nga: 0908.482.742)