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The General Department of Taxation said it had prepared a brief summary of the results of VAT refund dossier processing in 63 municipalities after receiving comments from the Vietnam Timber and Forest Products Association and a number of companies on issues related to the processing of dossiers Export Value Added Tax (VAT) Refund for Wood Products and Wood Products.
TAX AUTHORITY rejected 44 DOCUMENTS WORTH VND 310 BILLION
According to the General Department of Taxation, the number of files reimbursed by the tax authorities from the beginning of the year to May 17 reached 4,760, representing a reimbursed amount of VND19,100 billion.
As for the number of dossiers from companies that withdraw the refund application, there are 215 dossiers, which corresponds to the refund application amount of VND1,514 billion. The General Department of Taxation explained the reason why the company withdrew the VAT refund application, stating that after submitting the VAT refund application, the company checked the tax refund regulations and found that the file was missing. Wrong explanation, necessary Adjust the data … therefore the verification of the records, books and documents takes time.
The number of tax authorities that have refused to apply for a refund stands at 44, representing an amount of VND 310 billion for which a refund has been requested. Due to the comparison of the tax authorities according to the legal provisions, the company found that the company submitted the wrong dossier, the wrong form of the refund application and the refund application did not comply with the procedures …
At the same time, the number of refund applications undecided by the tax authorities is 199, which represents a refund application amount of VND1,119 billion, which is 4.18% of the total number of files processed by the tax authorities. complete (199/4,760 records).
Regarding the 199 claims for refunds that were not resolved, the General Department of Taxation stated that this was done for many reasons, e.g. (ii) the company may forward the dossier to the police authority for investigation and verification; (iii) the company requests to suspend or postpone the inspection time; (iv) the company has not provided sufficient documents and data while awaiting verification results…
Nearly 50% of the midsize business added a business address and temporarily shut down operations
In particular, when processing tax refund dossiers, tax authorities check the documents that need to be verified, mainly to intermediary companies that sell directly to tax refund companies (F1 companies). .
Specifically, in the 548 files of tax authorities verifying intermediary companies, there are 490 verification files for F1 intermediary companies, accounting for 89.4% of the total number of verification files; 45 verification documents go to the intermediary company F2, accounting for 8.2% of the total number of records to be verified; 3 verification documents to the intermediary company F3, accounting for 0.55% of the total number of records to be verified; 5 verification records go to the intermediary company F4, accounting for 0.95% of the total number of verification records.
The remaining 5 verification documents to the intermediary companies are individuals and forest plantation households, accounting for 0.9% of the total number of verification documents.
Of these 264 companies, 76 F1 companies will temporarily cease operations, 56 F1 companies will give up their business addresses. In addition, 56 F2 companies have ceased operations, 60 F2 companies have given up their business addresses; 4 F3 companies temporarily ceased operations, 5 F3 companies gave up their business addresses. The tax office also handed over the dossiers of seven intermediate companies to the police.
Reviewing aggregate data across the tax industry for companies that trade in timber and timber products, the General Department of Taxation said as many as 7,609 companies have given up their business addresses and ceased operations, including: 6,712 companies that have given up business addresses, 897 Companies are temporarily ceasing operations.
“Among these companies in particular, there are 24 companies that are being prosecuted and investigated for the crime of buying and selling illegal bills in the past,” the General Department of Taxation 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.
Accordingly, in the tax refund of export activities, there is a situation where companies violate the problem of using illegal purchase invoices to legalize very high-value tax refund files.
Earlier, in 2021, Phu Tho police coordinated with the provincial tax department to set up a special project and discovered a huge tax refund scam on wood chip export. For this reason, tax refunds for export activities require increased monitoring.
Also, according to the head of the General Department of Taxation, export woodchips collected by afforestation households are individuals who don’t pay taxes, so companies mostly use invoices to legalize entries. This leads to the above cases.
According to the General Department of Taxation, in 2022 and in the first five months of 2023, the tax authorities will transmit the files of 9 companies that directly request a VAT refund for wood products and products made of wood, wood chips and wood pellets, the Police Department undertakes to at collaborating with investigations and audits, not to mention the intermediary companies that sell goods to the tax refund companies mentioned above.
The reason for this is that there are signs of companies using false invoices for tax refunds, companies buying goods from companies with a high tax risk…
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