Circular on the establishment, management and the implementation of tax refund from the tax reimbursement Fund value _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base tax management Law 78/2006/QH11 on November 29, 2006; Law on amendments and supplements to some articles of the law on tax administration of 21/2012/QH12 on November 20, 2012 and documents guiding the implementation;
The base value added tax Act No. 13/2008/QH12 June 3, 2008; Law on amendments and supplements to some articles of the law on value added Tax number 31/2013/QH13 on 19/6/2013 and documents guiding the implementation;
Pursuant to the law the State budget No 1/2002/QH11 on 16/12/2002 and other documents guiding the implementation;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of Legal Affairs, Director of the State budget, General Director of the tax Bureau, the Director General of the State Treasury;
The Minister of Finance issued a circular on the establishment, management and the implementation of tax refund from value-added tax reimbursement Fund.
Section I GENERAL PROVISIONS article 1. Scope this circular regulates establishment, fund managers value added tax refund (hereinafter referred to as the tax refund Fund) and the implementation of the value added tax refund for the object to be reimbursement under the provisions of the law.
Article 2. Objects Of taxation, the State budget, the State Treasury, the tax Bureau the central cities (hereafter referred to collectively as tax), provincial Treasury within the functions, tasks and prescribed in this circular are responsible for estimating management, and make the reimbursement from the Fund for reimbursement of the tax reimbursement objects as determined by the competent authority.
Article 3. The principle of establishing and managing the Fund reimbursement reimbursement Fund be set up and formed from the source currency value added tax for goods imported. Complete tax fund account to manage focus in the State Treasury and by the General Director of the tax Bureau to do the account holder as authorized by the Minister of finance.
Section II SPECIFIC PROVISIONS article 4. Cost estimation for tax reimbursement Fund 1. Cost estimation for tax reimbursement Fund (hereinafter referred to as the estimation of tax reimbursement Fund) was created along with the estimation of the annual State budget according to the provisions of the law on the State budget and the writing guide.
2. In the process of implementation, if any value added tax number must exceed estimates, the State budget is coordinated with the General Directorate of the Tax Ministry of Finance Ministers reviewed, resolved in accordance with the law.
Article 5. Management of funds for reimbursement Fund 1. Fund tax refund estimation base, Service announcements for State budget Of tax management, track spending for tax reimbursement Fund in the State Treasury.
2. Fund tax refund estimation base, expected to spend tax refund value, implementation of value added tax and value added tax refund of the previous quarter, in front of the adjacent province, central cities, the General Department of Taxation make the allocation and use of Funds limit notification of complete tax year (there are divided according to each quarter) for tax and the provincial Treasury. Based on the number of reimbursement you before, years ago adjacent General Department of taxation has made, General Department of taxation determined, allocation of Fund usage limit reimbursement to make reimbursement in the Mission of the General Department of taxation; notify the State Treasury Fund used limit reimbursement of the tax Bureau and of the General Department of taxation.
The allocation and use of Funds limit notification of tax refund on the regulations was made along with delivery of the estimation of annual budget revenues.
3. Every month, quarter, six months, in collaboration with the Department of taxation, the State Treasury the same level of synthesis, report the implementation limits reimbursement Fund and use the results of the complete value added tax expenditure on the total tax to General reports to the Minister of Finance Council sent the unit in relation to management.
The tax administration has the responsibility to guide the report template; time reported the implementation limits the tax reimbursement Fund and use the results of the complete value added tax expenditure.
Article 6. Implementation of tax refund 1. The review, reimbursement decisions are made according to the provisions of law on value added Tax, the law on tax administration and enforcement guidance documents.
2. During the implementation process, the tax authorities must implement control, tax refunds collation with the range limits of use tax refund Fund. The case arises of complete tax exceeded the limits assigned to the local tax Bureau is responsible for reporting on the total tax to consider, resolve.
3. The tax administration, in coordination with the State budget in order to make use of the Fund limit advance reimbursement of the following quarter for tax agencies incurred the lack of limits. The case, the time incurred in the last quarter limit deficiency in the implementation of the automatic limits from where excess to shortage. The case of estimating the tax reimbursement Fund be insufficient browser ensures the complete value added tax shall follow the provisions in clause 2 4 of this circular.
Article 7. Complete Fund expenditure content tax reimbursement Fund be used the genus reimbursement value for taxpayers is the complete value added tax according to the provisions of law on value-added Tax and the writing guidelines.
The case of taxpayers are tax refund value surplus under the provisions of clause 13 article 1 of law amendments and supplements to some articles of the law on tax administration, the implementation of the central budget revenues reduced and local budget corresponds to the percentage split of revenues for each level the previous budget in accordance , do not spend tax refund funds.
Article 8. Genus reimbursement procedure 1. The case for tax refunds by the General Department of taxation make reimbursement decisions receipt value or decision about reimbursement cum offset budget revenues by Directorate General of State sent the attached profile and according to the provisions in clause 2 article 9 of this circular, the State Treasury is responsible for receiving records , control expenses and implementation procedures of value-added tax refund spending for beneficiaries within the limits of use tax refund Fund announced for Tax Administration.
2. where tax refunds due to the tax Bureau performed upon receiving the decision value added tax refund or reimbursement decisions cum offset currency budget and accompanying profile as specified in paragraph 2 to article 9 of this circular by the tax Bureau, provincial Treasury is responsible for receiving records , control expenses and implementation procedures of value-added tax refund spending for beneficiaries within the limits of use tax refund Fund announced for taxation.
3. where the refund amount for the taxpayer beyond limits, the State Treasury agency inform the tax authorities of the same level to perform as specified in paragraph 2, paragraph 3 article 6 of this circular.
4. At the latest on 15 February of precious, is, six months, year, provincial Treasury is responsible for general implementation of value added tax refund spending at local tax Bureau sent the same level to General Tax Administration report as specified in clause 3 5 of this circular; Council sent the State Treasury to track, for control.
Article 9. Control the complete value added tax expenditure in State Treasury Agency 1. State Treasury agency where decisions receipt reimbursement value and the attached profile is responsible for: a) the adequacy of controls, in accordance to the provisions of the law (such as the jurisdiction decision; about the validity) of recommended records State Treasury agency spent on value-added tax refund;
b) collating the tax refund with tax refund Fund usage limit assigned, to control the implementation of tax refund of tax authorities;
c) make reimbursement within the limits to be informed of the tax authorities.
2. The records suggest the State Treasury agency spending reimbursement value (called profiles) include: a) decision about reimbursement or decision about reimbursement cum offset State budget revenues;
b) command returned the State budget revenues;
c) certificate from the notified tax refund tax agency's representative (if any);
d) records, other documents related to the tax refund.
3. process the control value added tax refund spending authority the State Treasury pursuant to the decision of value-added tax refund and resumes accompanied by the tax authorities submit to perform classification and control the following: a) for cases of tax refund in advance, check the following:-check case , specify the full profile and in accordance with the provisions of the law, the State Treasury agency make spending tax refund for beneficiaries in the range limits are informed of the tax authorities.
-Test cases identify the record is incomplete, the State Treasury Agency must require the tax authorities sent additional.
-Case via check, detect signs of inconsistent provisions of the law, the State Treasury agency halted the spending of tax completely, notification to the tax authorities to transfer records to an earlier test, reimbursement and redress violations (if available).
b) with respect to the test cases before the tax refund, the following:-test cases identify the adequate profile and in accordance with legal provisions, the State Treasury agency make spending tax refund for beneficiaries in the range limits are informed of the tax authorities.
-Test cases identify the record is incomplete, the State Treasury Agency must require the tax authorities sent additional.
-Case via check, detect signs of inconsistent provisions of the law, the State Treasury agency halted the spending of tax completely, notification to the tax authorities to continue to clarify and examine remedial breach (if available).
4. State Treasury agency monitored the implementation of the value added tax refund spending within limits are reported. Proposed genus case reimbursement of value added tax higher than the Agency's limits, the State Treasury agency halted payments, notification to the tax authorities at the same level to timely handle.
5. Monthly or quarterly, in State Treasury Agency in cooperation with the tax authorities performed the check, profile projector, for limits to detected the case decision value added tax refund, tax refund value is not properly defined, the implementation limits to timely remedy.
Article 10. The responsibility of the General Directorate of Taxation 1. In coordination with the State budget, the Minister of finance for approval of estimate tax refund Fund; additional funding for tax reimbursement Fund as defined in clause 2 4 of this circular.
2. Guide the tax Bureau building expected to spend tax refund value.
3. The allocation and use of Funds limit notification of tax refund in the year for the tax and tax refund for the task under the responsibility of the General Directorate of taxes.
4. Determine the application limits use of your tax refund Fund within a Tax Bureau, Tax Bureau between the limit when arising of the genus reimbursement beyond the limits of the year.
5. Follow the use tax refund and limit the implementation of value-added tax refund spending at the local level.
6. In coordination with the State Treasury Agency in the process of implementing the tax refund and spending control implemented checked periodically profile at the tax agency.
7. Every month, quarter, six months, year, general situation report made use of limit reimbursement Fund and the results of the genus reimbursement value (of the State Treasury) reporting to the Ministry of finance, the Council sent the Service State budget.
8. General reviews the implementation cost estimates for tax refund settlement Fund to the State budget.
Article 11. The liability of the State Treasury 1. Open the tax reimbursement fund account as defined in article 3 of this circular.
2. Monitoring, control of spending a tax refund of value under the provisions of this circular.
3. perform a complete value added tax expenditure for objects are specified in the proper reimbursement.
4. Cooperation with the tax authorities to carry out checks, collated records periodically.
5. Confirm the value added tax amount has been spent on the objects of local tax refund each province, city.
Article 12. The responsibility of the State budget of 1. In collaboration with the General Directorate of Taxation estimating reimbursement Fund, General in the annual State budget.
2. In collaboration with the General Directorate of Tax reimbursement Fund estimates operating be browser; the case of estimating is not enough, in collaboration with the General Directorate of the Tax Ministry of Finance Ministers reviewed, resolved in accordance with the law.
Section III IMPLEMENTATION article 13. Effect 1. This circular has effect from January 1, 2014.
2. Annuls the decision of 1632/1998/QD-BTC dated November 17, 1998 on the regulation, management and use of value-added tax reimbursement fund and decision No 96/2002/QD-BTC dated 18 June 2002 amending and supplementing a number of points in the regulation, management of , use the complete value added taxes Fund enacted by decision No. 1632/1998/QD-BTC dated 17 November 1998 by the Minister of finance.
Article 14. Responsible for enforcing the tax agency heads, State Treasury, the State budget and the Organization, the individual concerned is responsible for guidance and implementation according to the content of this circular.
In the process if there are obstacles, suggest the Organization, timely reflection about personal finance Ministry to study the resolution./.