Official letter No. 3783/TCT-KK
dated October 13th, 2022 of the General Department of Taxation regarding refund of overpaid tax and interests
Posted: 14/10/2022 2:20:01 PM | Latest updated: 19/10/2022 3:13:50 PM (GMT+7) | LuatVietnam: 5560
| Vietlaw: 583
According to the new regulations at clause 2, clause 3 Article 61 of the Law on Tax administration No. 38/2019/QH14, in case tax, fine an enterprise has to pay under a complaint settlement decision or judgment, court decision are smaller than the tax and fine that have been paid under a decision on tax – related handling decision, the enterprise shall be entitled to request for refund of the overpaid amount and request the tax authority to pay an interest at 0.03% per day on the overpaid amount.
Procedures of handling the overpaid tax, fine shall be carried out according to the regulations at Article 41 through Article 48 of Circular No. 80/2021/TT-BTC .
Ms Phuong Thao (VietlawOnline.com)
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