What is the time limit for notifying the acceptance of a kết quả bóng đá trực tiếp claim in Vietnam?

What is the time limit for notifying the acceptance of atax refund claim in Vietnam?

Under Clause 3, Article 72 of theTax Administration Law of 2019:

Receipt and processing of kết quả bóng đá trực tiếp claims

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3. Within 03 working days from the day on which the claim is received, the tax authority shall inform the taxpayer in writing of whether the claim is granted or rejected.

4. The Minister of Finance shall elaborate this Article.

The tax authority will classify the claim and notify the acceptance of the kết quả bóng đá trực tiếp claim within 03 working days from the day on which the claim is received.

If the kết quả bóng đá trực tiếp claim is incomplete, a written notice will be sent to the taxpayer.

What is the time limit for notifying the acceptance of a kết quả bóng đá trực tiếp claim in Vietnam? (Image from Internet)

What are the duties of the tax authority in receiving kết quả bóng đá trực tiếp claims in Vietnam?

Under Clause 1, Article 72 of theTax Administration Law of 2019:

Receipt and processing of kết quả bóng đá trực tiếp claims

1. Tax authorities shall process kết quả bóng đá trực tiếp claims as follows:

a) Supervisory tax authorities of taxpayers shall receive kết quả bóng đá trực tiếp claims in accordance with tax laws. Collecting tax authorities shall receive claims for refund of overpaid amounts. In case of refund of overpaid amounts under an annual/terminal statement of corporate income tax or personal income tax, the tax authority that received the statement shall provide the refund.

b) Collecting customs authorities shall receive kết quả bóng đá trực tiếp claims in accordance with tax laws. Customs authorities where exit procedures are followed shall receive kết quả bóng đá trực tiếp claims submitted by foreigners and Vietnamese people residing overseas.

2. kết quả bóng đá trực tiếp claims may be submitted:

a) in person at tax authorities;

b) by post;

c) electronically through online portals or tax authorities.

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Duties of the tax authority in receiving kết quả bóng đá trực tiếp claims are as follows:

- For the supervisory tax authority:receive kết quả bóng đá trực tiếp claims for cases eligible for tax refunds according to the provisions of tax law.

- For the collectingtax authority:receive claims for refund of overpaid amounts. In case of refund of overpaid amounts under an annual/terminal statement of corporate income tax or personal income tax, the tax authority that received the statement shall provide the refund.

- For the collecting customs authority:receive kết quả bóng đá trực tiếp claims in accordance with tax laws. Customs authorities where exit procedures are followed shall receive kết quả bóng đá trực tiếp claims submitted by foreigners and Vietnamese people residing overseas.

How many types of kết quả bóng đá trực tiếp claims are there in Vietnam?

Under Article 73 of theTax Administration Law of 2019:

Classification of kết quả bóng đá trực tiếp claims

1. A kết quả bóng đá trực tiếp claim might be eligible for refund before inspection or subject to inspection before refund.

2. The following kết quả bóng đá trực tiếp claims are subject to inspection before refund:

a) kết quả bóng đá trực tiếp claims submitted for the first time in the cases specified by tax laws. If a taxpayer’s first kết quả bóng đá trực tiếp claim is rejected, the next claim will be considered the first.

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

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

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

dd) Any kết quả bóng đá trực tiếp 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;

e) 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;

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

3. Claims other than those in the cases specified in Clause 2 of this Article shall be eligible for refund before inspection

4. The Minister of Finance shall elaborate this Article.

kết quả bóng đá trực tiếp claims are classified into 02 types as follows:

-Claims subject toinspection before refund.

-Claims eligible forrefund before inspection.