What are requirements for a business establishment to receive value-added trực tiếp bóng đá hôm nay euro refunds in Vietnam from July 1, 2025?
What are requirements for a business establishment to receive value-added trực tiếp bóng đá hôm nay euro refunds in Vietnam from July 1, 2025?
Based on Clause 9, Article 15 of theLaw on Value-Added trực tiếp bóng đá hôm nay euro 2024(effective from July 1, 2025), the requirements for a business establishment to receive a value-added trực tiếp bóng đá hôm nay euro refund are stipulated as follows:
Value-added trực tiếp bóng đá hôm nay euro refund
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- A business establishment eligible for a trực tiếp bóng đá hôm nay euro refund under this Article must meet the following requirements:
a) Businesses eligible for trực tiếp bóng đá hôm nay euro refunds as specified in Clauses 1, 2, 3, and 4 of this Article must declare value-added trực tiếp bóng đá hôm nay euro under the credit method, set up and maintain accounting books and documents in accordance with the accounting law; and have a deposit account at a bank under the trực tiếp bóng đá hôm nay euro code of the business establishment;
b) Meet the criteria for input value-added trực tiếp bóng đá hôm nay euro credit as specified in Clause 2, Article 14, and do not fall under the cases stipulated in Clause 3, Article 14 of this Law;
c) The seller has declared and paid value-added trực tiếp bóng đá hôm nay euro as required for the invoice issued to the business establishment requesting the trực tiếp bóng đá hôm nay euro refund.
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At the same time, in accordance with the provisions in Clauses 2 and 3, Article 14 of theLaw on Value-Added trực tiếp bóng đá hôm nay euro 2024(effective from July 1, 2025), related to the input value-added trực tiếp bóng đá hôm nay euro credit.
Thus, a business establishment must meet all the following requirements to be eligible for a value-added trực tiếp bóng đá hôm nay euro refund:
- Be eligible for a value-added trực tiếp bóng đá hôm nay euro refund as stipulated in Clauses 1, 2, 3, and 4, Article 15 of theLaw on Value-Added trực tiếp bóng đá hôm nay euro 2024.
- Declare value-added trực tiếp bóng đá hôm nay euro under the credit method, set up and maintain accounting books and documents in accordance with the law on accounting.
- Have a deposit account at a bank under the trực tiếp bóng đá hôm nay euro code of the business establishment.
- Meet the requirements for input value-added trực tiếp bóng đá hôm nay euro credit as follows:
+ Have value-added trực tiếp bóng đá hôm nay euro invoices for purchasing goods and services or trực tiếp bóng đá hôm nay euro payment documents for value-added trực tiếp bóng đá hôm nay euro at the import stage or trực tiếp bóng đá hôm nay euro payment documents for value-added trực tiếp bóng đá hôm nay euro paid on behalf of a foreign party as stipulated in Clauses 3 and 4, Article 4 of theLaw on Value-Added trực tiếp bóng đá hôm nay euro 2024. The Minister of Finance stipulates the trực tiếp bóng đá hôm nay euro payment documents paid on behalf of the foreign party;
+ Have non-cash payment documents for purchased goods and services, except for some specific cases as stipulated by the Government of Vietnam;
+ For exported goods and services, in addition to the requirements stipulated at points a and b, Clause 2, Article 14 of theLaw on Value-Added trực tiếp bóng đá hôm nay euro 2024, the following must also be available: contracts with foreign parties for selling, processing goods, or providing services; sales invoices for goods sold or services provided; non-cash payment documents; customs declarations for exported goods; packing lists, bill of lading, insurance documents (if any). The Government of Vietnam stipulates the credit requirements for the export of goods through overseas e-commerce platforms and other specific cases.
- Not fall under the case where the business establishment does not meet the requirements for input value-added trực tiếp bóng đá hôm nay euro credit and where invoices and documents are established from prohibited acts under theLuật Thuế giá trị trực tiếp bóng đá euro hôm nay 2024 Số.
- The seller has declared and paid value-added trực tiếp bóng đá hôm nay euro as required for the invoice issued to the business establishment requesting the trực tiếp bóng đá hôm nay euro refund.
What are requirements for a business establishment to receive value-added trực tiếp bóng đá hôm nay euro refunds in Vietnam from July 1, 2025?(Image from the Internet)
What are regulations onclassification of trực tiếp bóng đá hôm nay euro refund claims in Vietnam?
According to Article 73 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, the classification of trực tiếp bóng đá hôm nay euro refund claims is regulated as follows:
(1)trực tiếp bóng đá hôm nay euro refund claims are classified into dossiers subject to pre-refund inspection and dossiers subject to the refund first.
(2)Dossiers subject to pre-refund inspection include:
- Dossiers of taxpayers requesting a refund for the first time for each case as stipulated by trực tiếp bóng đá hôm nay euro laws. In cases where the taxpayer has sent a trực tiếp bóng đá hôm nay euro refund dossier to the trực tiếp bóng đá hôm nay euro administration agency for the first time but is not eligible for a refund, the next request will still be considered as a first-time request;
- Dossiers of taxpayers requesting a refund within two years from the date of being penalized for trực tiếp bóng đá hôm nay euro evasion;
- Dossiers of organizations that are dissolved, bankrupt, terminate operations, sell, transfer, and hand over state-owned enterprises;
- trực tiếp bóng đá hôm nay euro refund claims classified as high-risk according to risk management in trực tiếp bóng đá hôm nay euro administration;
- trực tiếp bóng đá hôm nay euro refund claims that fall under prior refund requirements but are overdue according to the written notice from the trực tiếp bóng đá hôm nay euro administration agency without the taxpayer explaining, supplementing the trực tiếp bóng đá hôm nay euro refund dossier, or having explained, supplemented without proving the declared trực tiếp bóng đá hôm nay euro amount is correct;
- trực tiếp bóng đá hôm nay euro refund claims for exported, imported goods not processed through commercial banks or other credit institutions as prescribed by law;
- trực tiếp bóng đá hôm nay euro refund claims for exported, imported goods that must be inspected before a refund as stipulated by the Government of Vietnam.
(3)Dossiers subject to the refund first are taxpayer dossiers not belonging to the cases mentioned above.
What is the time limit for resolving trực tiếp bóng đá hôm nay euro refund claims in Vietnam?
Based on Clauses 1 and 2, Article 75 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, the time limit for resolving trực tiếp bóng đá hôm nay euro refund claims is stipulated as follows:
- For dossiers subject to the refund first, no later than 06 working days from the date the trực tiếp bóng đá hôm nay euro administration agency notifies the acceptance of the dossier and the time limit for resolving the trực tiếp bóng đá hôm nay euro refund dossier, the trực tiếp bóng đá hôm nay euro administration agency must decide to refund trực tiếp bóng đá hôm nay euro to the taxpayer or notify the transfer of the taxpayer's dossier to pre-refund inspection if falling under the requirements specified in Clause 2, Article 73 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019or notify non-refund for the taxpayer if the dossier does not meet the refund requirements.
In case the information declared on the trực tiếp bóng đá hôm nay euro refund dossier differs from the management information of the trực tiếp bóng đá hôm nay euro administration agency, the trực tiếp bóng đá hôm nay euro administration agency shall notify in writing for the taxpayer to explain and supplement the information. The time for explanation and supplementation of information is not included in the time limit for resolving the trực tiếp bóng đá hôm nay euro refund dossier.
- For dossiers subject to pre-refund inspection, no later than 40 days from the date the trực tiếp bóng đá hôm nay euro administration agency notifies in writing the acceptance of the dossier and the time limit for resolving the trực tiếp bóng đá hôm nay euro refund dossier, the trực tiếp bóng đá hôm nay euro administration agency must decide to refund trực tiếp bóng đá hôm nay euro to the taxpayer or not refund trực tiếp bóng đá hôm nay euro if the dossier does not meet the refund requirements.
