OFFICIAL DISpatch 7373/TCHQ-TXNK IMPLEMENTING THE SYSTEM OF TAX EXEMPTIONS, REDUCTIONS, REFUNDS, NO TAX COLLECTION, AND ELECTRONIC HANDLING OF OVERPAID TAX Amounts
After the period of building the system of tax exemption, tax reduction, tax refund, tax non-collection and handling of electronic overpayment of tax according to the approval of the General Director of the General Department of Customs in Decision No. 3535/QD-TCHQ dated December 27 November 2018 and preparing for implementation, the General Department of Customs notified provincial and city customs departments to officially deploy nationwide the handling of tax exemption, tax reduction, tax refund, and tax exemption. Collect taxes and handle overpaid taxes on the Electronic System (abbreviated as MGH System) from November 23, 2020 (except for the tax exemption processing module for imported goods that directly serve national security and national defense). Department, General Department of Customs will announce implementation later).
Any problems that arise beyond your authority during the implementation of the MGH System should be promptly reported and contacted with the MGH System Implementation Team according to Decision No. 3204/QD-TCHQ or the MGH System Implementation Support Team according to Decision No. Decision No. 3205/QD-TCHQ dated November 18, 2020 of the General Department of Customs for support and coordination in handling.