16 November 2021
The General Department of Customs issued Official Letter No. 5051/TCHQ-TXNK dated 26 October 2021 to provide guidance on handling overpaid tax. The main content is as follows:
If the enterprise falls into the case that needs additional declaration due to incorrect declaration of payable tax value, resulting in the paid tax amount being larger than the payable tax amount, the overpaid tax amount shall be refunded if the enterprise does not owe tax, late payment interest, fines.
For further information, please contact:
Minh Ngo Nhat, Managing Partner, BLawyers
minh.ngo@blawyersvn.com
