Dear: Da Nang City Tax Department.

The General Department of Taxation received Official Letter No. 3145 / CT-KK dated July 30, 7 of the Tax Department of Da Nang City, having problems with the handling of overpaid tax money into the state budget for Vietnam-Russia Joint Venture Bank - Da Nang branch. On this issue, after reaching agreement with the State Treasury, the General Department of Taxation has the following opinions:

- In Clause 1, Clause 2, Article 33 of Circular No. 156/2013 / TT-BTC dated November 06, 11 of the Ministry of Finance guiding the handling of tax, late payment interest, and fines overpaid:

“Article 33. Handling tax amounts, late payment interest, and fines overpaid

1. Tax, late payment interest and fines are considered overpaid when:

a) The taxpayer whose tax, late payment interest, or fine is greater than the payable tax, late payment interest, or fine for each tax with the same economic content (subsection) prescribed by index of state budget within 10 (ten) years from the date of remittance into the state budget. For the tax subject to tax finalization, the taxpayer may determine the overpaid tax only when the paid tax amount is larger than the payable tax amount according to the tax finalization ...

2. Taxpayers may settle overpaid tax, late payment interest and fines in the following order:

a) The offset against the outstanding tax, late payment interest, or fines of the same tax is specified in Clause 1 Article 29 of this Circular (except for the case mentioned in Point b Clause 1 of this Article. ).

b) The clearing automatically against the payable amount of the next tax payment of each tax with the same economic content (sub-category) specified in the State budget index (except for the case specified at Point b, Clause 1 This). If more than 06 (six) months from the time the overpaid tax arises but no further payable tax arises, the instructions at Point c of this Clause shall apply.

c) Taxpayers have overpaid tax, late payment interest, and fines under Point b, Clause 1 of this Article, and the taxpayer has overpaid tax, late payment interest, and fines specified at Point a. After the clearing according to the instructions at Points a and b of this Clause, and still have overpaid tax, late payment interest, and fines, the taxpayer shall send a tax refund request dossier to the duty tax agency. management to receive tax refund under the guidance in Chapter VII of this Circular ... ”

- In Article 17 of Circular No. 84/2016 / TT-BTC dated June 17, 6 of the Ministry of Finance guiding the handling of errors, inspection and adjustment of tax collection and payment information:

“Article 77. Handling errors, investigating and adjusting tax collection and payment information

1. Principles of handling errors

a) Any error arises or is discovered in any unit, that unit must actively determine the cause of the error, remedy the consequences, and send a written investigation or notify the relevant units to coordinate, handle according to regulations ...

b) The excess or under-remitted money shall be handled according to the regulations on handling errors in payment of banks or the State Treasury ...

2. To inspect and adjust State budget revenue accounting information

… C) For the collecting bank

Upon receiving a letter of investigation from the non-coordinating bank or the coordinating bank, the collecting bank is responsible for checking and correcting errors in accordance with regulations on error handling in payment. ; at the same time, send the adjusted information to the State Treasury agency (if the voucher has been transmitted to the State Treasury agency) to correct errors related to the accounting of the remittance at the State Treasury agency. .

In case of excess money (the amount equal to the amount paid by the customer), the bank sends a letter of investigation to the State Treasury agency. Based on the contents of the banking investigation, the State Treasury agency shall return the excess money to the bank. In case of insufficient money transfer, the bank shall make additional remittance for the full amount payable to the State budget to the State Treasury agency's account, ensuring that the accounting information matches previously recorded information. .

d) For state treasury agencies

Once the state budget revenue is recorded and the information on state budget revenue is transferred to the tax authority, if any error is detected, the State Treasury agency shall adjust the information and send a notice to the tax authority. for tax authorities to adjust management information.

Upon receiving a letter of investigation from the taxpayer / tax authority / bank, the State Treasury agency is responsible for checking, adjusting the information and notifying relevant agencies to correct the collection and payment information. State budget.

The State Treasury agency is responsible for making an electronic verification letter for the amounts already recorded into the tax agency's pending account of revenues so that the tax authority can supplement the cashier's accounting information. State books ... "

Pursuant to the above provisions, in case the Vietnam-Russia Joint Venture Bank - Da Nang Branch is the taxpayer and the bank transferring money, paying into the state budget for the value-added tax. In the tax period of June 6, with the payable amount of 2020 VND, but having transferred to the state budget the amount of 25.040.601 VND, then request the Tax Department to work with the Bank to determine the original Multiply errors to handle as follows:

- In case of determining error in the payment operation of the bank transferring the amount with the amount in the original document (the original document stating the correct amount with the payable tax amount): Tax Department shall guide the Bank Conduct investigation with the State Treasury. Based on the bank's investigation, the State Treasury shall return the excess amount under the provisions of Item b, Clause 1, Article 17 of Circular No. 84/2016 / TT-BTC and do the same thing in Item c. Clause 2 Article 17 of Circular No. 84/2016 / TT-BTC cited above.

- In case the taxpayer's error is determined to write the wrong amount on the original digital document with the payable tax amount (the bank transferred the correct amount on the original document): It is determined as overpaid and the payer Tax overpaid tax amounts shall be handled according to the procedures specified in Article 33 of the Finance Ministry's Circular No. 156/2013 / TT-BTC of November 06, 11.

The General Department of Taxation replied so that the Tax Department of Da Nang City knew.