Determine offset for VAT refund

The amount of tax debt has offset higher actual tax amount owed shall be determined is the amount of overpaid. Photo: Thu Hang

Specifically, the tax debts of taxpayers have to offset (not including the tax debt that are process to clear debts, tax debt to be paid in installments), including: Tax debts due to the tax service management application on the system of Tax Administration; Tax debts (excluding fees, customs fees) by the customs agencies provided under regulations for exchange information and coordination between Customs and Tax Authorities; Tax debts under the state budget proposed text of the agencies and organizations authorized in accordance with laws.

The Circular stipulates , after offseting, the case of taxpayer is the enterprise, which is the head office, still take tax refund but its branches have the amount of tax overdue more than 90 days by the managing from tax offices on the system of tax administration applications, tax agency must continue to perform clearing.

In case the enterprise have many branches which have outstanding tax amount, the order of priority for clearing debts farthest limit for submission of its branches. Additionally, in case the branch has been completed, the tax amounts to be done to offset the tax amount overdue more than 90 days of the enterprise headquarters.

According to Circular 99/2016/TT-BTC, the tax agency directly managing the taxpayer shall have responsible for the amount of taxes owed on the application system of tax administration; agencies and organizations with outstanding tax amount proposed state budget must offset responsible for the data provided to the tax authorities.

With the outstanding tax cases have higher clearing actual owed tax amount shall be determined is the amount overpaid. Tax authorities, Customs authorities dealt with in accordance with Clause 13, Article 1 of Law 21/2012 / QH13 or agencies or organizations requesting compensatory amount owed tax treatment under the provisions of the relevant legislation .