Ensuring value-added tax refund entitlements for taxpayers

Recently, during the process of declaring and registering for value-added tax (VAT) refunds, taxpayers in Dong Nai Province have encountered certain obstacles and submitted petitions to the tax authorities.

Training on tax policies for businesses in Dong Nai province. Photo: Ngoc Lien

According to the Dong Nai Provincial Tax Department, during the review process of the tax sector's information technology system, there may be cases where part of the tax amount is not refunded due to failure to meet legal requirements. These may include situations where the seller has not declared or paid value-added tax (VAT); has declared but not yet paid VAT; or has not declared because the deadline for declaration (quarterly filing) has not yet arrived for invoices issued to businesses applying for a tax refund.

To promptly inform taxpayers, the Dong Nai Provincial Tax Department recommends that taxpayers submit their refund requests for state budget payments using the tax declaration support software version 5.4.5 or later. For tax amounts not yet approved for refund by the tax authority, as mentioned above, taxpayers’ rights will remain protected. They may continue to declare the relevant unsolved amounts in the next tax filing period, and the tax authority will process the refund in accordance with regulations once the seller has declared and paid VAT on the invoices issued to the business requesting the refund.

Under Government Decree No. 181/2025/ND-CP, dated July 1, 2025, detailing the implementation of several provisions of the Law on Value-Added Tax, conditions for VAT refunds starting from July 2025, businesses applying for refunds must meet certain criteria, including the provision that the seller must have declared and paid VAT on the invoices issued to the enterprises. Refund requests will be determined based on the results of the automatic information technology system, which verifies that the seller has declared and paid VAT in accordance with the regulations.

In the first 9 months of 2025, the Dong Nai Tax Department received more than 3,300 VAT declarations and refund requests, with over 3,200 cases processed and 123 cases still pending. The total amount refunded exceeded VND 13.3 trillion.

By Ngoc Lien – Translated by Thuy Trang, Minho