Making and sending electronic claim for tax refund

1. The taxpayer must obtain a permission for e-transactions in taxation prescribed in Article 15 or Article 32 of this Circular in order to claim tax refund tax electronically.

2. The taxpayer shall make and send the claim documents using one of the following methods:

a) If the tax declaration already includes the claim for tax refund: claim documents shall be made and send together with the electronic tax declaration.

b) If claim documents consist of the claim for refund and enclosed documents:

– If claim documents are submitted on the web portal of General Department of Taxation: the taxpayer shall enter the web portal of General Department of Taxation, make claim documents, append digital signatures, and send the documents to the web portal of General Department of Taxation.

– If claim documents are submitted via a provider of T-VAN services: After receiving claim documents from the taxpayer, the provider of T-VAN services must immediately send them to the web portal of General Department of Taxation.

3. The web portal of General Department of Taxation or provider of T-VAN services shall receive the claim documents and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) or a notice of rejection to the taxpayer via the web portal of General Department of Taxation.

If the taxpayer send claim documents via a provider of T-VAN services, the web portal of General Department of Taxation send the confirmation of receipt of documents to the provider of T-VAN services.

Article 28. Making and sending electronic claim for tax refund

1. The tax authority has the responsibility to process claim documents received electronically in accordance with the Law on Tax administration and its instructional documents. The result (notifications and decisions related to the process of claim investigation) shall be sent by the tax authority to the taxpayer via the web portal of General Department of Taxation.

2. The web portal of General Department of Taxation or provider of T-VAN services shall receive explanation, additional information and documents from the taxpayer.

3. The tax authority shall send the decision on tax refund to the taxpayer via the web portal of General Department of Taxation or a provider of T-VAN services, and receive additional information from the taxpayer which is provided electronically; send the electronic decision on tax refund and refund order to the State Treasury.

4. The State Treasury shall transfer the refunded tax to the taxpayer’s account at the bank according to information provided by the tax authority.

The transmission and receive of information about tax refund between the tax authority and State Treasury shall comply with applicable regulations on exchange of information between State Treasuries and tax authorities.

5. In case the web portal of General Department of Taxation and the system of State Treasury do not permit electronic information exchange, the tax authority shall send the paper decision on tax refund and refund order to the State Treasury.

Section 6. ELECTRONIC TRANSACTIONS DURING PROVISION OF ANCILLARY SERVICES FOR ELECTRONIC TAXPAYERS

Article 29. Taxpayer’s access to information

1. Taxpayers may use electronic tax transaction accounts to access and print information about documents, notifications between taxpayers and tax authorities via the web portal of General Department of Taxation. They have the same value as written confirmations of tax authorities.

2. Taxpayers who have not registered and permitted by tax authorities to make e-transactions in taxation but have made one of the electronic transactions mentioned in Section 2, 3, 4 of Chapter II of this Circular (taxpayer registration and issuance of TIN; tax payment using bank services, etc.) may access information about taxpayer registration, tax declaration, tax payment on the web portal of General Department of Taxation according to the verifications codes corresponding to each transaction.