MVA Vietnam<\/a>\u00a0so that your business can understand and have the most suitable options.<\/p>\nI. WHAT IS VAT REFUND?<\/h3>\n
Value-added tax is a provincial tax on the added value of goods and services incurred in the process of production, circulation and consumption in Vietnam.\u00a0VAT refund is a refund from the state budget to return value added tax to objects when buying goods and services for consumption in Vietnam that have not been fully deducted from tax or goods and services in the period. consumption by that organization is not taxable
Over 3 years of operation, UY DANH provides accounting services and establishes a company that brings satisfaction to more than 500 domestic and foreign businesses.\u00a0Relationship with tax authorities, helping us to update the fastest legal regulations, advise businesses to properly apply tax law effectively and economically for customers Experienced staff, have worked with many type of business with a turnover of up to 500 billion \/ year knows the risks of industries, completes tax records in the most reasonable way.<\/p>\n
II.\u00a09 CASE OF VAT REFUND<\/h3>\n
According to the provisions of Article 18 of Circular 219\/2013-BTC, there are 9 cases of VAT refund as follows:
1. Business establishments pay VAT according to the tax credit method if Yes, the input VAT amount has not been paid. fully deducted in the month (for the case of monthly declaration) or in the quarter (for the case of quarterly declaration) will be deducted in the next period in case of accumulation after at least twelve months from the first month. or after at least four quarters from the first quarter of which the input VAT amount has not been fully deducted but the input VAT amount still has not been fully deducted, the business establishment shall be entitled to a tax refund.
+ Pay VAT by the tax credit method or the oil and gas field prospecting, exploration and development project is in the investment stage, has not yet been put into operation, if the investment period is from 01 year (12 months) or more. VAT on goods and services used for investment will be refunded each year.
+ In case, if the accumulated VAT amount of goods and services purchased and used for investment is 300 million VND or more, VAT will be refunded.
2. Newly established business establishments from investment projects already registered for business
+ Payment of VAT by the tax credit method or projects of prospecting, exploration and development of oil and gas fields in the
investment stage, not yet come into operation, if the investment period is from 1 year (12 months or more, they will be refunded VAT on goods and services used for investment each year.
+ In case, if the accumulated VAT amount of goods and services purchased and used for investment is 300 million VND or more, VAT will be refunded.
3. VAT refund for new investment projects
a.\u00a0VAT payers using the credit method have an investment project (except for an investment project to build a village house) in the same province or city, and are in the investment stage, business establishments shall make separate declarations for the same. with the investment project and must transfer the input VAT of the investment project to offset the VAT declaration of the production and business activities being carried out.\u00a0The transferred VAT amount of an investment project is not equal to the payable VAT amount of production and business activities in the period of the business establishment.
b.\u00a0Operating business establishments that are subject to VAT by the deduction method have new investment projects (except for investment projects to build houses for sale) in a province or centrally run city other than that of the province. In the city where the head office is located, is in the investment stage, has not yet been put into operation, has not yet registered for business, has not yet registered for tax, the business establishment shall make a separate tax declaration dossier for the investment project and must transfer of input VAT of the project.\u00a0investment to offset With the VAT declaration of production and business activities being carried out.\u00a0The transferred VAT amount of an investment project is at most equal to the payable VAT amount of production and business activities in the period of the business establishment
.
Business establishments are not entitled to VAT refund but are allowed to carry over the tax amount that has not yet been deducted to the next period with
the following cases:
+ Investment project does not contribute enough charter capital as posted in accordance with the law
+ Investment project of a business establishment operating in conditional lines of business when the business conditions are not satisfied according to the
investment law.\u00a0+
Failing to maintain business conditions during operation
+ Investment project for exploitation of natural resources and minerals licensed from July 1, 2016,
4. VAT refund on exported goods
+ Business establishments in the month (for the case of monthly declaration), (for the case of quarterly declaration) have exported goods and services if the input VAT on the exported goods and services Not yet deducted from VND 300 million or more, they will be refunded value added tax on a monthly, quarterly, monthly or quarterly basis. enough VND 300 million will be deducted in the next month or quarter
.
+ If a business establishment has both exported goods and services in the month\/quarter and has domestic goods and services, the business establishment is entitled to a VAT refund
for exported goods and services if the VAT amount is refunded. input of exported goods and services
that have not yet been fully deducted is from VND 300 million or more.
+ If the input VAT on exported goods and services that have not been deducted as above is less than 300 million VND, the business establishment is not considered for tax refund on a monthly\/quarterly basis but transferred to the calculation period. If the input VAT amount of exported goods and services that have not yet been deducted is 300 million VND or more, the business establishment will be entitled to a monthly\/quarterly VAT refund.<\/p>\n
NOTE:<\/p>\n
+ Business establishments are not entitled to tax refunds in cases where the imported goods are then exported and the exported goods are not exported at the customs operation area.
+ Tax authorities refund tax first, check later according to the provisions of Circular 130\/2016\/TT-BTC
5. Business establishments that pay value-added tax by the tax credit method are entitled to a refund of value-added tax when ownership change, enterprise transformation, merger, consolidation, division, separation, dissolution, bankruptcy, termination of operation There is an overpaid value-added tax amount or an unpaid input value-added tax amount fully deducted.
In case a business establishment that has not yet started production and business activities is dissolved and does not incur output VAT of its main business activities under the investment project, it is not eligible for VAT refund.\u00a0If a business establishment has received a tax refund for an investment project, the refunded tax amount must be refunded to the state budget.
6. VAT refund for programs and projects using non-refundable official development assistance (ODA) capital or non-refundable aid, humanitarian aid: a) For capital-funded projects
: Non-refundable ODA: Program or project owners or main contractors, organizations designated by foreign donors to manage programs and projects will be refunded VAT amount paid for goods and services. purchased in Vietnam to use for programs and projects.
b) Organizations in Vietnam use humanitarian aid money from foreign organizations and individuals to purchase goods and services in service of programs and projects of non-refundable aid or humanitarian aid in Vietnam. VAT paid for such goods or services shall be refunded.
7. Subjects entitled to diplomatic privileges and immunities according to the provisions of the law on diplomatic privileges and immunities, who purchase goods and services in Vietnam for use, shall be entitled to a refund of the paid value-added tax stated above. value-added invoice or on the payment voucher falsely stating that the payment has included value-added tax.
8. Foreigners, Vietnamese residing abroad holding passports or entry papers issued by competent authorities
Foreign-granted rights are entitled to tax refunds for goods purchased in Vietnam and brought with them on exit.\u00a0The VAT refund shall comply with the guidance of the Ministry of Finance on VAT refund for goods purchased by foreigners and Vietnamese residing overseas bought in Vietnam and brought with them when leaving the country.
9. A business establishment that has a decision on tax refund processing issued by a competent authority in accordance with law and the case of value-added tax refund under an international treaty to which the Socialist Republic of Vietnam is a contracting party. pellets.<\/p>\n
III.\u00a0VAT Refund Procedure<\/h3>\n
Step 1: Prepare VAT refund documents:
\u2022 Access to monthly VAT declarations and information\/documents related to VAT refund work;<\/p>\n
\u2022 Check the overall records\/documents and determine the tax refund of the business;<\/p>\n
\u2022 Prepare a tax refund dossier in accordance with the Law and the Law on VAT;
\u2022 Submit the enterprise’s tax refund dossier to the tax office;
\u2022 Directly dealing with the tax authority to provide additional necessary documents\/documents when requested by the tax authority. Step 2: Check and complete the documents\/documents to serve the explanation when tax refund VAT:
\u2022 Check the entire monthly VAT declaration of the enterprise;
\u2022 Check the entire input\/output invoice system against the declaration;
\u2022 Check the entire system of input and output economic contracts for input and output invoices.
\u2022 Check all banking documents, especially for invoices > 20,000,000 VND.
\u2022 Check the entire system of documents, accounting books\/financial statements\/tax statements up to the time of tax refund;
\u2022 Check other documents if YES: Import-Export DOCUMENTS (Declaration, contract, Arrival warranty, Cargo insurance,
C\/O\u2026\u2026);
\u2022 Completing the system of accounting documents\/books\/financial statements\/provincial tax statements to the time of tax refund in accordance with
Vietnamese accounting standards and laws.\u00a0Step 3: Explain the data when the tax authority checks the VAT refund file:
Step 3: Explain the data when the tax authority checks the VAT refund file:
\u2022 Explain the data when the tax authority checks it. VAT refund dossiers;
\u2022 Correcting errors in data (if any) when the tax authority checks the requested tax refund file;
\u2022 Complete the procedures\/requests (if any) from the Tax Authority in VAT refund;
\u2022 together with the enterprise receive the minutes of inspection of tax refund procedures in the VAT refund;
\u2022 Receive a decision on VAT refund from the tax authority in accordance with the law;\u00a0Check Treasury Remittance |\u00a0The tax refunded to the enterprise’s account is correct with the amount according to the tax authority’s decision on refund.<\/p>\n
IV.\u00a0VAT Refund Price List<\/h3>\n
1. With a team of experienced staff for the past 10 years, the VAT refund service at Uy Danh has helped many customers get the highest tax refund.\u00a0Each relationship with the tax authority and experience in building a set of tax refund explanations helps us to refund tax quickly throughout the process of providing tax refund services.
Tax refund service fee at Uy Danh will depend on the actual documents and documents at the business, but there will be a different fee, usually from 5% to 20% of the amount refunded to the business.
2. Newly established business establishments from investment projects already registered for business
+ Paying VAT by tax credit method or projects of prospecting, exploration and development of oil and gas fields in progress.
If the investment period is from 1 year (12 months or more), the VAT on goods and services used for the investment will be refunded annually
. Accumulated VAT on goods and services purchased and used for investment of 300 million VND or more will be refunded VAT.<\/p>\n
MVA Vietnam is a leading company in Business Buying and Selling, Accounting Services, Auditing, and Business Law.\u00a0Your trusted business destination.<\/p>\n
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<\/p>\n
\u00a0<\/p>\n
MVA Vietnam \u2013 Success Comes From Difference","protected":false},"excerpt":{"rendered":"
Mva Vietnam Vat Refund ServiceFast \u2013 Save \u2013 Effective There are many questions that businesses send to MVA about VAT refund, such as: What is VAT refund? Which cases are VAT refunded? What are the conditions for VAT refund? How long does tax refund take? Let’s see the details of VAT Refund Service with\u00a0\u00a0MVA Vietnam\u00a0so..<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":8,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"yoast_head":"\n
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