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Tax refund for priority businesses
21/11/2022

The Ministry of Finance has just issued Document No. 1457/BTC-TCHQ answering the problems of Binh Duong Customs Department about tax refund and non-collection of priority enterprises (DNUT).

Specifically, Circular No. 86/2013/TT-BTC dated June 27, 2013 does not provide for tax refund dossiers, therefore, tax refund dossiers of DNUT shall comply with the provisions of Article 119 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance.

In case DNUT's dossier on the declaration does not have the results of goods inspection (due to the exemption from physical inspection of goods under Circular 86/2013/TT-BTC), the provisions of Item c, Clause 8, Article 127 of Circular No. 128/2013/TT-BTC, Binh Duong Customs Department changed the dossier from subject to refund first, check later to check before tax refund later according to regulations.


Phuong Diem
source: General Department of Customs