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Information on the processing of VAT refund files for wood products and wood products from January 1, 2022 to May 17, 2023, the Ministry of Finance announced. The number of files processed by the tax authorities and the amount refunded is 61, which amounts to a refunded amount of VND163.34 billion.
In addition, the number of dossiers where the company cancels the refund application is 13, resulting in an amount requested for refund of VND 67.59 billion because the company conducts a self-assessment after submitting the refund application and compares it with the regulations. In the case of tax refund regulations, it was found that the company’s records were missing, incorrectly declared and the data needed to be adjusted. Reviewing records, books and documents takes time.
According to the Ministry of Finance, the number of dossiers on the tax authorities’ refusal to apply for a refund is 3, which corresponds to the amount of VND 2.71 billion requested for the refund. It was found that the company had submitted incomplete documents and the wrong form of the application Refund, the refund application did not comply with the regulations…
“The number of refund applications not processed by the tax authorities as of May 17 is 28, representing an amount claimed for refund of VND110.33 billion, which is 45.9% of the total number of refund applications received by the tax authorities have processed refunds (28/61 records),” the Treasury Department said.
Thus, the number of refund applications undecided by the tax authority accounts for 30% of the total VAT refund files for wood products and wood products from the beginning of 2022 to May 17, 2023.
The Treasury explained the backlog of 28 dossiers that have not yet been refunded and gave many reasons such as: the dossier is currently being processed in accordance with the regulations; The company has forwarded the file to the police department for investigation and review. due to the company’s request to suspend or postpone the inspection time; because the company has not provided enough documents and data and is waiting for verification results …
According to the Ministry of Finance, when processing tax refund dossiers, tax authorities mainly check the documents to be checked to intermediary companies that (temporarily) sell directly to tax refund companies. This is referred to as an F1 company.
Concretely, in 58 files of tax authorities verifying FIs, there are 50 F1 FI verification files, accounting for 86% of the total number of verification files, the rest are 8 F2 FI verification records, accounting for 14%. the total number of records to be checked.
Of concern is that “the tax authorities’ investigation found that up to 48 intermediary companies gave up their business addresses, ceased operations and forwarded their files to the police,” the Treasury Department said.
Specifically, 30 F1 companies are temporarily ceasing operations, 13 F1 companies are giving up their business addresses, 4 F2 companies are ceasing operations, and 1 F2 companies are giving up their business addresses.
Also by checking business data information in the city. According to Ho Chi Minh City Tax Administration, the tax authorities have announced that 1,105 companies trading in timber products and timber products have given up their business addresses and ceased operations, including 994 companies that gave up their business addresses and 111 companies who did this temporarily Operation has been suspended. , which accounts for 14.5% of the national data.
Specifically, “of these companies, 22 companies are in the case that have a history of prosecuting and investigating the crime of buying and selling illegal bills,” the Treasury Department said.
Recently, the head of the General Ministry of Taxes said that the General Ministry of Taxes is given the task of returning about VND 150 trillion in taxes every year. The tax refund in the past is done normally. However, companies have recently raised some issues related to VAT refunds for export activities in general and wood chip exports in particular.
Because many wood chip exporters from reforestation households are individuals and do not pay taxes, companies tend to use fake invoices to legalize entries, leading to many cases. The case was recently dropped by the police.
Therefore, the “tightening” of the administration of the VAT refund for exported timber products by the General Ministry of Taxes (Ministry of Finance) is a measure to create a healthy competitive environment that ensures fairness and rigor. in accordance with the legal provisions.
The main reason for the VAT refund surcharge is that wood and wood products made from domestic forest timber are considered high-risk tax items. Therefore, local tax authorities strengthen control, supervision and coordination with police, customs, local authorities, etc. in verifying the origin of wood.
In order to confirm the origin of wood input materials in export products, tax authorities and other relevant authorities must verify the origin of the raw materials to forest owners. This includes requiring export companies to provide the forest owner’s Red Book and require a third party to contact the local forest protection agency or the community people’s committee to confirm the records of the origin of forest products.
According to the report by the General Department of Taxation, the number of VAT refund applications in all areas that have not been resolved by the tax authorities from the beginning of the year to May 17 was 199, representing 1,119 refund applications. Billion dong, accounting for 4.18% of the total number of tax refund files (199/4,760 files).
After the VAT refund application dossiers have been checked and verified, the tax authority must inform the taxpayer of the progress of the processing of the dossier and the expected processing time of the tax refund. So that taxpayers can ensure advertising and transparency.
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