Hồ sơ hoàn thuế GTGT đối với trường hợp hàng hóa xuất trực tiếp bóng đá euro hôm nay phải tái nhập gồm những gì?

Vietnam: What does trực tiếp bóng đá hôm nay euro application for VAT refund for re-imported exports include?

According to trực tiếp bóng đá hôm nay euro provisions of Clause 2, Article 33 ofDecree 134/2016/ND-CP, as amended by Clause 18, Article 1 and Point d, Clause 20, Article 1 ofDecree 18/2021/ND-CP, trực tiếp bóng đá hôm nay euro VAT refund dossier for cases where exported goods need re-importation includes:

[1]Official Dispatch requesting a refund of export tax, import tax for exported or imported goods sent via trực tiếp bóng đá hôm nay euro electronic data processing system of trực tiếp bóng đá hôm nay euro customs authority according to trực tiếp bóng đá hôm nay euro information criteria in Form No. 01 Appendix VIIa

Downloador Official Dispatch requesting refund of export or import tax according to Form No. 09 Appendix VIIDownloadissued with this Decree: 01 original copy.

[2]Payment documents for exported, imported goods in cases where payment has been made: 01 photocopy;

[3]Export and import contract and invoice according to trực tiếp bóng đá hôm nay euro export and import contract for trực tiếp bóng đá hôm nay euro case of buying and selling goods; entrusted export and import contract if it is in trực tiếp bóng đá hôm nay euro form of entrusted export and import (if any): 01 photocopy;

[4]For goods that need to be re-imported due to foreign customers' refusal to receive goods or no recipient according to trực tiếp bóng đá hôm nay euro shipping company's notice, there must be an additional notice from trực tiếp bóng đá hôm nay euro foreign customer or an agreement document with trực tiếp bóng đá hôm nay euro foreign customer regarding trực tiếp bóng đá hôm nay euro repatriation of goods or a notice from trực tiếp bóng đá hôm nay euro shipping company about there being no recipient, stating clearly trực tiếp bóng đá hôm nay euro reasons, quantity, and type of goods returned in cases where goods are returned by customers: 01 photocopy;

In cases due to force majeure or taxpayers themselves detect errors in goods and re-importation, this document is not required, but trực tiếp bóng đá hôm nay euro reason for re-imported goods must be clearly stated in trực tiếp bóng đá hôm nay euro Official Dispatch proposing a tax refund;

[5]For exported, imported goods mentioned at Point b, Clause 1, Article 33 ofDecree 134/2016/ND-CP, a notification document from postal enterprises, international express delivery services regarding trực tiếp bóng đá hôm nay euro failure to deliver to trực tiếp bóng đá hôm nay euro recipient must be additionally submitted: 01 photocopy;

Vietnam: What does trực tiếp bóng đá hôm nay euro application for VAT refund for re-imported exports include?(Image from trực tiếp bóng đá hôm nay euro Internet)

Is VAT refund part of tax administration content in Vietnam?

Pursuant to Article 4 of trực tiếp bóng đá hôm nay euroTax Administration Law 2019, trực tiếp bóng đá hôm nay euro regulations are as follows:

Content of tax administration

1. Tax registration, tax declaration, tax payment, tax assessment.

2. Tax refund, tax exemption, tax reduction, no tax collection.

3. Postponement of tax debts; write-off of tax debts, late payment money, fines; exemption from late payment money, fines; no calculation of late payment money; extension of tax payment; gradual payment of tax debts.

4. Management of taxpayer information.

5. Management of invoices, documents.

6. Tax inspection, tax examination and implementation of prevention measures, control, promptly stop violations of trực tiếp bóng đá hôm nay euro tax law.

7. Enforcement of administrative decisions on tax administration.

8. Handling administrative violations regarding tax administration.

9. Resolving complaints, denunciations regarding tax.

10. International cooperation on tax.

11. Propaganda, support for taxpayers.

Accordingly,according to trực tiếp bóng đá hôm nay euro above regulations, VAT refund is indeed part of tax administration content.

What are trực tiếp bóng đá hôm nay euro 8 principles of risk management in tax administration in Vietnam?

According to Article 4 ofThông tư 31/2021/TT-BTCwhich stipulates trực tiếp bóng đá hôm nay euro principles of risk management in tax administration as follows:

- Applying risk management ensures trực tiếp bóng đá hôm nay euro effectiveness and efficiency of tax administration; encourages and facilitates taxpayers to voluntarily comply well with tax and tax administration laws while preventing, detecting, and promptly dealing with violations of tax and tax administration laws.

- Risk management information is collected from internal and external sources of trực tiếp bóng đá hôm nay euro tax authority (including information from abroad) in accordance with trực tiếp bóng đá hôm nay euro law; centrally managed at trực tiếp bóng đá hôm nay euro General Department of Taxation through an IT application system and processed, shared, and provided to tax authorities at all levels, and other state management bodies for tax administration purposes according to trực tiếp bóng đá hôm nay euro law.

- Assessment and classification of tax law compliance and taxpayer risk levels are conducted automatically, periodically, according to one or a combination of methods stipulated inThông tư 31/2021/TT-BTCbased on legal provisions, tax administration processes, measures, based on taxpayer segmentation, criteria specified inThông tư 31/2021/TT-BTC, and taxpayer data.

- Based on trực tiếp bóng đá hôm nay euro results of assessing tax law compliance, classifying taxpayer risk levels, information available on tax administration support applications, information signs of violations, other risk signs provided at trực tiếp bóng đá hôm nay euro decision-making time, trực tiếp bóng đá hôm nay euro tax authority performs:

+ Decide on inspections, examinations, supervision, apply appropriate professional measures.

+ Develop plans to enhance overall compliance suitable with trực tiếp bóng đá hôm nay euro resource capacity of trực tiếp bóng đá hôm nay euro tax authority based on trực tiếp bóng đá hôm nay euro analysis of trực tiếp bóng đá hôm nay euro nature of behavior, reasons, and scale of each level of tax law compliance, risk level.

- In cases where trực tiếp bóng đá hôm nay euro legal provisions, regulations inThông tư 31/2021/TT-BTCand other risk management-related regulations, guidance are correctly applied, tax officials are exempt from personal liability as per trực tiếp bóng đá hôm nay euro law.

- If risk management application encounters issues or does not meet trực tiếp bóng đá hôm nay euro requirements for risk management application as stipulated inThông tư 31/2021/TT-BTC, manual risk management is implemented by approving proposal documents or issuance documents signed by authorized personnel applying professional tax administration measures as stipulated inTax Administration Law 2019and accompanying documents.

- Any changes in information leading to changes in tax law compliance evaluation results and taxpayer risk classification, if trực tiếp bóng đá hôm nay euro risk management application does not automatically adjust trực tiếp bóng đá hôm nay euro compliance and risk levels, trực tiếp bóng đá hôm nay euro update of evaluation results is manually executed by trực tiếp bóng đá hôm nay euro tax official after receiving approval from authorized personnel.

- trực tiếp bóng đá hôm nay euro application results of professional measures corresponding to risk ranking levels must be updated fully and accurately into trực tiếp bóng đá hôm nay euro tax administration support applications of trực tiếp bóng đá hôm nay euro tax authority or trực tiếp bóng đá hôm nay euro risk management application for each specific case, serving trực tiếp bóng đá hôm nay euro improvement and implementation of tax law compliance evaluation and taxpayer risk classification in trực tiếp bóng đá hôm nay euro next cycle.