Latest Tax Refund Procedure for Investment Projects
This decision updates the VAT tax refund procedure for investment projects according to the provisions of Circular No. 13/2023/TT-BTC, which will apply from September 9, 2024.
Accordingly, the tax refund application documents for investment projects from September 9, 2024, include:
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A tax refund application form, Form No. 01/HT issued in Appendix I of Circular No. 80/2021/TT-BTC.
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A copy of the investment registration certificate or investment certificate or investment license for cases that require investment registration procedures.
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A copy of the land use rights certificate, land allocation decision, or land lease agreement; construction permit (for projects with construction works).
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A copy of the capital contribution certificate.
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A copy of one of the following: business license, certificate, or approval document for business sectors requiring conditional investment and business (for investment projects in conditional business sectors).
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A decision establishing the project management board, a decision assigning project management to the project owner, regulations on the organization and operation of the branch or project management board (if the branch or project management board handles the tax refund).
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A detailed list of invoices and receipts for purchased goods and services, Form No. 01-1/HT issued in Appendix I of Circular No. 80/2021/TT-BTC (for taxpayers who have not submitted electronic invoices to the tax authority).
The tax refund documents can be submitted directly or online through the Electronic Information Portal (General Department of Taxation Portal / National Public Service Portal, Ministry/Province-level Public Service Portals, T-VAN service provider portals).
The deadline for processing is no later than 6 working days for documents requiring a tax refund before review, and no later than 40 days for documents requiring a pre-refund inspection.
The decision takes effect from the date of signing. Decision No. 2111/QD-BTC dated September 9, 2024, by the Ministry of Finance on the announcement of amended and supplemented administrative procedures in the tax sector under the management of the Ministry of Finance.
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