Support FDI enterprises to refund value added tax

Seed production line of CP Vietnam Seed Company Limited in Dinh Quan Industrial Park, La Nga Commune, belonging to CP Group of Thailand, one of the leading enterprises in tax payment in the first 6 months of 2025. Photo: Ngoc Lien

Of the total tax refunds for taxpayers, FDI enterprises are one of the taxpayers with the largest tax refunds, which the tax sector pays attention to and resolves quickly, contributing to supporting and creating a good environment for enterprises in the process of investment and production and business activities in the province.

Applying modern technology in value added tax refund management

Since the beginning of the year, the Dong Nai tax sector, together with the whole country, has been streamlining its apparatus. Tax authorities at all levels have converted from a functional tax management model to a subject-based management model. Regarding the field of VAT refunds for FDI enterprises, the tax sector has managed according to its functions to refund first, check later, ensure proper responsibilities, improve service quality for people and enterprises, always maintain VAT refund work, resolve correctly and even before the prescribed deadline for many cases of VAT refunds.

Currently, all stages of handling VAT refund dossiers are electronically implemented on the centralized tax management application. Through accessing applications: electronic tax, eTax, electronic invoices, customs declaration exploitation; risk management (TPR) in classifying VAT refund dossiers... at the same time, supporting VAT refund dossiers and procedures so that taxpayers can be proactive in preparing tax refund dossiers, creating favorable conditions for receiving dossiers, avoiding dossiers that do not meet the procedures when sent to the tax authority. In particular, reviewing FDI enterprises with export activities of goods, services and investment projects in the province.

In particular, under the impact of information on tariffs on goods exported to the United States, the tax sector has quickly compiled and classified records by subject group and item, especially key export items such as textiles, footwear, wood products, iron and steel, electronic components, etc. For taxpayers with a good compliance history, qualified records, no signs of risk, tax refunds are made quickly, within the prescribed time limit.

Ms. Nguyen Ngoc Cam, accountant of HK Company Limited in Bien Hoa 2 Industrial Park (Long Binh Ward, Dong Nai Province), said: Thanks to online support from the tax authority, she has been able to promptly grasp tax-related regulations in the past time. In particular, VAT refund work has been actively supported from the stage of preparing documents to submitting electronic documents and ensuring tax refund settlement results within the prescribed time.

Ms. Ngoc Cam shared: “Recently, I almost do not have to go to the tax office to ask questions because the tax department has created FDI enterprise groups on Zalo to support online to solve problems for enterprises very effectively. VAT refunds are quick, helping enterprises to regenerate capital sources, stabilize production and business.”

Focus on solutions to support taxpayers

Thanks to the timely and synchronous implementation of solutions to support taxpayers, in the first 6 months of 2025, the tax sector has resolved VAT refunds of over VND 10 trillion. Of which, FDI enterprises were refunded nearly VND 6.8 trillion for 950 tax refund cases, 82% of VAT refund dossiers subject to pre-refund, post-inspection were resolved quickly within 6 working days from the date of receipt of complete dossiers from taxpayers. The dossiers subject to pre-inspection, post-refund were also promptly transferred to specialized departments for inspection and processing according to regulations.

In 2025, the tax sector estimates to complete the VAT refund task of over 21.5 trillion VND; at the same time, continue to promote the results achieved in previous years, overcome difficulties to complete the VAT refund task fully and promptly.

To speed up the VAT refund work to support enterprises in developing production and business, Head of Business Support Management Department 1 (Dong Nai Province Tax) Tran Quang Ninh said: In the coming time, the unit will continue to synchronously deploy groups of solutions to implement VAT refunds for enterprises under the direction of Dong Nai Province Tax. Mr. Ninh emphasized: In addition to proactively researching and applying new tax policies, especially those policies that take effect from July 1, 2025 related to VAT refunds, the tax sector will classify risks and prioritize the processing of VAT refund dossiers for the right subjects according to regulations. At the same time, strongly apply information technology in processing VAT refund dossiers through maximizing the exploitation of invoice data classified for tax refund requests on the TPR application. Exploit information from electronic applications to support invoice verification; apply eTax in supporting enterprises in submitting VAT refund dossiers; apply customs declaration exploitation; electronic invoice application…

In addition, the tax sector will maintain close coordination with agencies, departments and branches (customs, police, banks) in the work of comparing invoices and goods origin. Online data lookup between tax and customs agencies will be conducted to verify the import and export situation of enterprises during the process of handling tax refund dossiers.

Many imported and exported goods of FDI enterprises are eligible for value added tax refunds. In the photo: Import and export activities at Dong Nai Port. Photo: Ngoc Lien

Sharing about the orientation of VAT refund management in the last months of 2025, Deputy Head of Taxation of Dong Nai Province Nguyen Van Vien said: The tax sector continues to strengthen tax refund management, strictly control tax refunds, ensure the right subjects, in accordance with legal policies. Timely detect and strictly handle cases of fraud and tax refund appropriation.

At the same time, the tax sector continues to apply risk management in classifying VAT refund dossiers and developing post-refund inspection and examination plans; ensuring inspection and selection of tax declaration dossiers with signs of risk of taxpayers for inspection according to regulations.

Ngoc Lien

Source: https://baodongnai.com.vn/kinh-te/202508/tro-luc-cho-doanh-nghiep-fdi-hoan-thue-gia-tri-gia-tang-faa2c55/