Effective date: August 19, 2022
Main contents:
On August 19, 2022, the General Department of Customs has guiding opinions relating to problems about refund of duties for goods in-country imported for export production but have been paid taxes as follows:
Pursuant to the provisions of law, businesses conducting in-country import have paid import duties and have exported products made from such goods to another country or to the non-tariff zone. These businesses shall be refunded for the import taxes. Time limits for processing tax refund claims are 06 working days from the day on which the tax authority issues the notice of receipt of the claim, the tax authority shall decide whether to provide the refund, demand inspection before refund, or reject the claim if it is unqualified.
Based on the provisions on the classification of tax refund dossiers, tax refund dossiers are subject to inspection before refund or eligible for refund before inspection.
In case a claim is subject to inspection before refund, within 40 working days from the day on which the tax authority issues the notice of receipt of the claim, the tax authority shall decide whether to provide the refund or reject the claim.