Requesting inspection of 20-25% of total tax refund dossiers before conducting post inspection

The rate of inspection and examination after refunding VAT compared to the total number of pre-refund decisions of the tax sector as of 25/6/2018 only reached 4%

According to the latest report of the General Department of Taxation, in the inspection and examination of VAT refund dossiers for the first five months of 2018, the entire tax sector issued 6,581 tax refund decisions then conducted post-inspection with the amount for tax collected of over 29.2 thousand billion VND. At the same time, the tax authorities also issued 2,276 inspection decisions, corresponding to the amount of over 16.2 thousand billion VND.

Remarkably, the rate of inspection and examination after refunding VAT compared to the total number of pre-refund decisions of the tax sector as of 25/6/2018 only reached 4%. In that, 20 tax departments have not yet inspected and examined for pre-issue refund decisions in 2018; 26 tax departments achieved rates below 10%; only 7 tax departments achieved over 20%.

In order to improve the effectiveness of the inspection and examination after VAT refund, the General Department of Taxation requested the provincial Tax Departments to carry out the inspection and examination within one year for risky tax refund decisions.

The inspection and examination of VAT refunds must also be carried out in accordance with the order and procedures as prescribed by the law on inspection and examination.

Particularly, the General Department of Taxation required tax departments to draw up plans for inspection and examination with the aim of achieving the rate above 20-25% of the inspection and examination dossiers after VAT refund in 2018 compared to total decisions of tax refund which are issued first then inspected later.