What are xem bóng đá trực tiếp trên youtube refund claims subject to refund before inspection in Vietnam?

What are xem bóng đá trực tiếp trên youtube refund claims subject torefundbefore inspectionin Vietnam?

Under Clause 3, Article 73 of theTax Administration Law 2019, tax refund claims subject torefundbeforeinspection are those notspecified in Clause 2, Article 73 of theTax Administration Law 2019:

- Tax refund claims submitted for the first time in the cases specified by tax laws. If a taxpayer’s first tax refund claim is rejected, the next claim will be considered the first.

- Any claim submitted within 02 years from the day on which the penalties on the taxpayer’s tax evasion is imposed;

- Claims submitted by organizations that are dissolved, bankrupt, shut down, sold or transferred to state-owned enterprises;

- High-risk claims as classified by the risk management system;

- Any tax refund claim eligible for refund before inspection but the taxpayer fails to provide explanation or documents proving the declared tax, or the explanation or documents provided by the taxpayer is not convincing enough;

- Claims for refund of taxes on exports or imports that are not paid for via a commercial bank or credit institution as prescribed by law;

- Claims for refund of tax on exports or imports subject to inspection before refund prescribed by the Government.

What are xem bóng đá trực tiếp trên youtube refund claims subject to refund before inspection in Vietnam? (Image from the Internet)

What are the places for inspection of tax refund claims subject to refund before inspection in Vietnam?

Under Clause 1, Article 74 of theTax Administration Law 2019, tax refund claims subject to refund before inspection in Vietnam shall be inspected at tax authorities.

What is the time limit forprocessing xem bóng đá trực tiếp trên youtube refund claims subject to refund before inspection in Vietnam?

The time limit for processing xem bóng đá trực tiếp trên youtube refund claims is stipulated in Article 75 of theLaw on Tax Administration 2019as follows:

Time limits for processing tax refund claims

1. In case a claim is eligible for refund before inspection, within 06 working days from the day on which xem bóng đá trực tiếp trên youtube authority issues the notice of receipt of the claim, xem bóng đá trực tiếp trên youtube authority shall decide whether to provide the refund, demand inspection before refund in the cases mentioned in Clause 2 Article 73 of this Law, or reject the claim if it is unqualified.

In case information on xem bóng đá trực tiếp trên youtube refund claim is different from that of xem bóng đá trực tiếp trên youtube authority, xem bóng đá trực tiếp trên youtube authority shall request the taxpayer in writing to provide explanation and additional information. The time needed for providing explanation and additional information shall not be included in the time limit for processing tax refund claims.

2. In case a claim is subject to inspection before refund, within 40 working days from the day on which xem bóng đá trực tiếp trên youtube authority issues the notice of receipt of the claim, xem bóng đá trực tiếp trên youtube authority shall decide whether to provide the refund or reject the claim.

3. If xem bóng đá trực tiếp trên youtube authority fails to issue xem bóng đá trực tiếp trên youtube refund decision by the deadline specified in Clause 1 and Clause 2 of this Article, xem bóng đá trực tiếp trên youtube authority shall pay an interest at 0,03% per day on the refundable and the number of days late. The interest shall be paid by central government budget in accordance with regulations of law on state budget.

In case a claim is eligible for refund before inspection, within 06 working days from the day on which xem bóng đá trực tiếp trên youtube authority issues the notice of receipt of the claim, xem bóng đá trực tiếp trên youtube authority shall decide whether to provide the refund, demand inspection before refund in the cases mentioned in Clause 2 Article 73 ofTax Administration Law 2019, or reject the claim if it is unqualified.

In case information on xem bóng đá trực tiếp trên youtube refund claim is different from that of xem bóng đá trực tiếp trên youtube authority, xem bóng đá trực tiếp trên youtube authority shall request the taxpayer in writing to provide explanation and additional information. The time needed for providing explanation and additional information shall not be included in the time limit for processing tax refund claims.

If xem bóng đá trực tiếp trên youtube authority fails to issue xem bóng đá trực tiếp trên youtube refund decision by the deadline asspecified, xem bóng đá trực tiếp trên youtube authority shall pay an interest at 0,03% per day on the refundable and the number of days late. The interest shall be paid by central government budget in accordance with regulations of law on state budget.