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.

Article 30. Sending notifications and documents of tax authorities

1. Types of notifications and documents of tax authorities:

a) Notifications of the web portal of General Department of Taxation include all feedbacks sent by the website to taxpayer, confirmations of receipt of electronic tax documents from taxpayers.

b) Notifications of tax authorities include all notifications to taxpayers of the progress and result of processing tax documents of taxpayers, instructions, requests for explanation and additional information/documents sent to taxpayers according to regulations of law on tax administration.

c) Notices of fines for late submission or failure to submit tax declaration, taxpayer registration documents made and sent by tax authorities to taxpayers.

d) Tax authorities’ notifications of tax policies, regulations, and other tax notifications.

2. Rules for making, sending notifications and documents of tax authorities via the web portal of General Department of Taxation

a) The web portal of General Department of Taxation shall automatically create and send confirmations of receipt of electronic tax documents from taxpayers using the forms enclosed with this Circular.

b) Notifications automatically created by the tax administration system shall be sent to taxpayers via the web portal of General Department of Taxation. Such notifications shall be created in accordance with regulations on tax administration on the tax administration system.

c) Paper notifications and documents shall be converted into electronic documents and sent to taxpayers via the web portal of General Department of Taxation. The creation and issuance of such notifications shall comply with regulations of law on tax administration.

d) All notifications and documents shall be sent to the email addresses registered by taxpayers and shall be accessed, printed from the web portal of General Department of Taxation according to Article 29 of this Circular.

3. Taxpayers have the responsibility to receive and comply with notifications and documents of tax authorities by the imposed deadlines; regularly check their email and log in their electronic tax transaction accounts on the web portal of General Department of Taxation to read, print notifications and documents sent to them by tax authorities. Tax authorities are not responsible if taxpayers do not carefully check, read notifications and documents of tax authorities, even if they cannot enter the web portal of General Department of Taxation because of technical errors of the taxpayers’ system or because the emails registered with tax authorities are not accurate.