From January 1, 2025, Shall the regulation on paying interest to taxpayers if vtv5 trực tiếp bóng đá hôm nay authority delays tax refunds be annulled in Vietnam?
From January 1, 2025, Shall theregulation on paying interest to taxpayers if vtv5 trực tiếp bóng đá hôm nay authority delays tax refunds be annulled in Vietnam?
Based on Clauses 3 and 13 of Article 6 of theLaw Amending the Securities Law, Accounting Law, Independent Auditing Law, State Budget Law, Law on Management and Use of Public Assets, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Law on Handling Administrative Violations 2024(effective from January 1, 2025) which prescribes amendments and supplements to certain articles of vtv5 trực tiếp bóng đá hôm nay Administration Law as follows:
Amendments and supplements to certain articles of Tax Administration Law
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- Amend and supplement Clause 8 of Article 16 as follows:
“8. Entitled to compensation for damages caused by vtv5 trực tiếp bóng đá hôm nay management agency, tax management officials in accordance with the law on State compensation liability.”
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- Abolish Clause 3 of Article 75 and Clause 7 of Article 124.
Simultaneously, based on Clause 3 of Article 75 of theTax Administration Law 2019which prescribes the time limit for processing tax refund claims as follows:
Time limit for processing tax refund claims
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- Beyond the time limit specified in Clauses 1 and 2 of this Article, if the delay in issuing vtv5 trực tiếp bóng đá hôm nay refund decision is due to the fault of vtv5 trực tiếp bóng đá hôm nay management agency, in addition to vtv5 trực tiếp bóng đá hôm nay amount to be refunded, vtv5 trực tiếp bóng đá hôm nay management agency must also pay interest at the rate of 0.03%/day on the amount to be refunded and the number of days of delay. The interest payment source is drawn from the central budget as prescribed by the law on the state budget.
Thus, from January 1, 2025, theLuật sửa đổi Luật Chứng khoán, Luật Kế toán, Luật Kiểm toán độc lập, Luật Ngân sách Nhà nước, Luật Quản lý, sử dụng trực tiếp bóng đá hôm nay euro sản công, Luật Quản lý thuế, Luật Thuế thu nhập cá nhân, Luật Dự trữ quốc gia, Luật Xử lý vi phạm hành chínhabolishes the regulation related to paying interest to taxpayers by vtv5 trực tiếp bóng đá hôm nay authority when delaying the issuance of tax refund decisions.
Instead, the regulation on paying interest to taxpayers has been referenced to compensation for damages caused by vtv5 trực tiếp bóng đá hôm nay management agency, tax management officials in accordance with theLuật Trách nhiệm trực tiếp bóng đá hôm nay.
From January 1, 2025, Shall the regulation on paying interest to taxpayers if vtv5 trực tiếp bóng đá hôm nay authority delays tax refunds be annulled in Vietnam?(Image from Internet)
Who has the authority to decide on tax refunds in Vietnam from January 1, 2025?
Based on Clause 11 of Article 6 of theLaw Amending the Securities Law, Accounting Law, Independent Auditing Law, State Budget Law, Law on Management, and Use of Public Assets, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Law on Handling Administrative Violations 2024(effective from January 1, 2025) which prescribes amendments and supplements to certain articles of vtv5 trực tiếp bóng đá hôm nay Administration Law as follows:
Amendments and supplements to certain articles of Tax Administration Law
...
Amend and supplement Clause 1 of Article 76 as follows:
“1. The General Director of the General Department of Taxation, the Director of vtv5 trực tiếp bóng đá hôm nay Department, the Chief of vtv5 trực tiếp bóng đá hôm nay Sub-department, the Chief of the Regional Tax Sub-department decide on tax refunds in cases of refund as prescribed by tax law.”
Thus, from January 1, 2025, the authorities with the power to decide on tax refunds will include:
- General Director of the General Department of Taxation
- Director of vtv5 trực tiếp bóng đá hôm nay Department
- Chief of vtv5 trực tiếp bóng đá hôm nay Sub-department
- Chief of the Regional Tax Sub-department who decides on tax refunds in cases as prescribed by tax law.
What is the time limit for processing tax refund claims in Vietnam?
Based on Clauses 1 and 2 of Article 75 of theTax Administration Law 2019prescribing the time limit for processing tax refund claims as follows:
- For dossiers in the category of pre-refund tax, no later than 6 working days from the date vtv5 trực tiếp bóng đá hôm nay management agency issues a notice of acceptance of the dossier and the time limit for processing vtv5 trực tiếp bóng đá hôm nay refund claim, vtv5 trực tiếp bóng đá hôm nay management agency must decide on tax refunds for taxpayers or notify the transfer of the taxpayer's dossier for prior verification of tax refund if in the case specified in Clause 2 of Article 73Tax Administration Law 2019or notify the non-refundable status to taxpayers if the dossier does not meet the conditions for tax refund.
In the case where information declared in vtv5 trực tiếp bóng đá hôm nay refund claim differs from the management information of vtv5 trực tiếp bóng đá hôm nay management agency, vtv5 trực tiếp bóng đá hôm nay management agency shall notify in writing to the taxpayer for clarification or additional information. The time for clarification and additional information is not counted in the time limit for processing tax refund claims.
- For dossiers in the category of pre-check tax refund, no later than 40 days from the date vtv5 trực tiếp bóng đá hôm nay management agency issues a written notice of acceptance of the dossier and the time limit for processing vtv5 trực tiếp bóng đá hôm nay refund claim, vtv5 trực tiếp bóng đá hôm nay management agency must decide on tax refunds for taxpayers or not refund taxes to taxpayers if the dossier does not meet the conditions for tax refund.
