THE
MINISTRY OF FINANCE
——–
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————
No.
31/2017/TT-BTC
Hanoi,
April 18, 2017
CIRCULAR
AMENDING
AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE MINISTRY OF FINANCE’S CIRCULAR
NO. 99/2016/TT-BTC OF JUNE 29, 2016, GUIDING THE MANAGEMENT OF VALUE-ADDED TAX
REFUND [1]
Pursuant to November 29, 2006
Law No. 78/2006/QH11 on Tax Administration; and November 20, 2012 Law No.
21/2012/QH12 Amending and Supplementing a Number of Articles of the Law on Tax
Administration; and their guiding documents;
Pursuant to November 26, 2014
Law No. 71/2014/QH13 Amending and Supplementing a Number of Articles of the
Laws on Taxes; and their guiding documents;
Pursuant to June 3, 2008 Law
No. 13/2008/QH12 on Value-Added Tax; June 19, 2013 Law No. 31/2013/QH13
Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;
and their guiding documents;
Pursuant to April 6, 2016 Law
No. 106/2016/QH13 Amending and Supplementing a Number of Articles of the Law on
Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration; and
their guiding documents;
Pursuant to June 25, 2015 Law
No. 83/2015/QH13 on the State Budget and its guiding documents;
Pursuant to the Government’s
Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
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The Minister of Finance
promulgates the Circular amending and supplementing a number of articles of the
Ministry of Finance’s Circular No. 99/2016/TT-BTC of June 29, 2016, guiding the
management of value-added tax refund, as follows:
Article
1. To amend and supplement a number of articles of the Ministry of
Finance’s Circular No. 99/2016/TT-BTC of June 29, 2016, guiding the management
of value-added tax refund as follows:
1.
To add Clause 4 to Article 18 of the Ministry of Finance’s Circular No.
99/2016/TT-BTC of June 29, 2016, guiding the management of value-added tax
refund as follows:
“4.
The Tax Department shall fully update and account tax refund decisions or
decisions on tax refund and state budget revenue clearing into the tax
administration application system right on the working day these decisions are
issued.
After
a tax refund decision or decision on tax refund and state budget revenue
clearing is accounted, the Tax Department shall transfer that decision and the
tax refund order or order on tax refund and state budget revenue clearing to
the State Treasury right on the working day or the subsequent working day at
the latest.”
2.
To amend Point c, Clause 2, Article 19 of the Ministry of Finance’s Circular
No. 99/2016/TT-BTC of June 29, 2016, guiding the management of value-added tax
refund as follows:
“c/
Refund tax to the taxpayer within 1 (one) working day after receiving the order
of state budget revenue refund/order of state budget revenue refund and
clearing from the tax office.”
3.
To amend Clause 2, Article 20 of the Ministry of Finance’s Circular No.
99/2016/TT-BTC of June 29, 2016, guiding the management of value-added tax
refund as follows:
“2.
Tax offices shall publish on the General Department of Taxation’s e-portal
information on:
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Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
– Time
of issuing tax offices’ notices and decisions on settlement of tax refund
requests.
– Time
of the State Treasury’s payment of tax refund to taxpayers.”
Article
2. Effect
This
Circular takes effect on June 2, 2017.
Any
problems arising in the course of implementation should be promptly reported to
the Ministry of Finance for study and settlement.-
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ: ĐT:
(028) 3930 3279
DĐ:
0906 22 99 66
Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:
[1] Công Báo Nos 301-302 (30/4/2017)