ANT Lawyers

Vietnam Law Firm with English Speaking Lawyers

ANT Lawyers

Vietnam Law Firm with English Speaking Lawyers

ANT Lawyers

Vietnam Law Firm with English Speaking Lawyers

ANT Lawyers

Vietnam Law Firm with English Speaking Lawyers

ANT Lawyers

Vietnam Law Firm with English Speaking Lawyers

Hiển thị các bài đăng có nhãn Official Letter 3593/TCT-KK. Hiển thị tất cả bài đăng
Hiển thị các bài đăng có nhãn Official Letter 3593/TCT-KK. Hiển thị tất cả bài đăng

9.21.2016

Official Letter 3593/TCT-KK on Value-Added Tax Refund

On August 11th 2016, the General Department of Taxation issued Official Letter 3593/TCT-KK to implement and introduce the new contents of Circular 99/2016/TT-BTC providing guidelines on the management of value-added tax (VAT) refund.


Accordingly, the preparation and submission of VAT refund document have some new features:
Guide to the object that must have written authorization document of the enterprise’s head office when recommending for VAT refund as follows:
+ Is a branch, subsidiary unit of taxpayer under Paragraph 1, Article 45 of the Law on Enterprise 2014; and
+ Is not an accounting unit that preparing financial statement in accordance with Paragraph 4, Article 3 of the Law on Accounting 2015.
(Previously, it is required to have the written authorization document of the enterprise’s headquarters in the process of VAT refund implementation, which is prescribed in Document 18832/BTC-TCT on December 17th 2015).
Supplement new regulation in the case that taxpayer has sent the tax refund request to the tax authorities but later submitting a written cancellation document for tax refund.
Taxpayer is allowed to adjust and supplement the amount of tax that is suggested for gyration and deduction in the VAT declaration form of the next declaration period if eligible for VAT deduction.
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