THE MINISTRY OF FINANCE
-----
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
------------
No: 68/2001/TT-BTC
Hanoi, August 24, 2001
 
CIRCULAR
GUIDING THE REFUND OF REVENUE AMOUNTS ALREADY REMITTED INTO THE STATE BUDGET
Pursuant to the March 20, 1996 Law on the State Budget and the Government’s Decree No.87/CP of December 19, 1996 detailing the assignment of responsibilities for managing, drafting, implementing and settling the State budget;
Pursuant to the May 20, 1998 Law Amending and Supplementing a Number of Articles of the Law on the State Budget and the Government’s Decree No.51/1998/ND-CP of July 18, 1998 amending and supplementing a number of articles of the Government’s Decree No.87/CP of December 19, 1996 detailing the assignment of responsibilities for managing, drafting, implementing and settling the State budget;
The Finance Ministry hereby guides the refund of revenue amounts already remitted into the State budget, as follows:
I. GENERAL PROVISIONS
1. Enterprises, organizations and individuals (hereinafter referred collectively to as units) shall be refunded the revenue amounts they have already remitted into the State budget (Account 741) by the finance agency when they fully meet the following conditions:
1.1. Revenue amounts have been inspected and considered by the tax agencies, customs agencies of the provinces or centrally-run cities and the State agencies authorized to collect (hereinafter referred collectively to as the collecting agencies) and there are refund decisions and written refund requests sent to the finance agencies.

>> See also:  DECREE No.107/2009/ND-CP ON TRADING OF LIQUEFIED PETROLEUM GAS THE GOVERNMENT

1.2. Revenue amounts have been actually remitted by the units (or by the collecting agencies on the units behalf) into the State budget.
Click Download to see full text

>> See also:  How to establish a foreign-invested company in Vietnam?