{"id":7700,"date":"2026-09-03T14:21:24","date_gmt":"2026-09-03T07:21:24","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7700"},"modified":"2026-09-03T14:21:24","modified_gmt":"2026-09-03T07:21:24","slug":"mau-so-05-qtkt-mc","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/mau-so-05-qtkt-mc\/","title":{"rendered":"Form No. 05\/QTKT-MC Tax Refund Inspection Report Decision 1161"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/mau-so-05qtktmc-bao-cao-ket-qua-kiem-tra-hoan-thue-theo-quyet-dinh-1161-la-mau-nao-138102593.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form No. 05\/QTKT-MC<\/span><\/a><span style=\"font-weight: 400;\"> This is an important form issued together with <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-1161-QD-CT-2026-Quy-trinh-kiem-tra-thue-720664.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decision 1161\/QD-CT<\/span><\/a><span style=\"font-weight: 400;\"> The 2026 regulations of the General Department of Taxation serve as a key legal basis for compiling the results of tax refund audits for taxpayers. This is in the context of the tax sector accelerating digital transformation and applying automated risk management mechanisms. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, Understanding the structure and nature of this report helps businesses proactively prevent risks arising from tax arrears or denied tax refunds.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The tax authorities currently use a system for analyzing electronic invoice data combined with artificial intelligence to identify high-risk files before issuing Form No. 05\/QTKT-MC. Therefore, a thorough understanding of the inspection report preparation process and the reconciliation mechanism of the tax inspection team will help chief accountants and business owners develop optimal explanations and protect the legitimate interests of their units to the fullest extent.<\/span><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/docs.google.com\/document\/d\/1SkItWFvRGz2nLnAC0UYxIZStSg8CY-tK\/edit?usp=drive_link&amp;ouid=100619680331019670921&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">Download Form No. 05\/QTKT-MC here.<\/a><\/span><\/strong><\/p>\n<h2 style=\"text-align: justify;\"><b>Summary of key points regarding Form No. 05\/QTKT-MC<\/b><\/h2>\n<figure id=\"attachment_7704\" aria-describedby=\"caption-attachment-7704\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7704\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Mau-so-05_QTKT-MC.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 M\u1eabu s\u1ed1 05\/QTKT-MC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Mau-so-05_QTKT-MC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Mau-so-05_QTKT-MC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Mau-so-05_QTKT-MC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Mau-so-05_QTKT-MC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Mau-so-05_QTKT-MC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7704\" class=\"wp-caption-text\">Summary of key points regarding Form No. 05\/QTKT-MC<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form No. 05\/QTKT-MC is<\/b><span style=\"font-weight: 400;\"> The Tax Refund Verification Report Form, applicable to Organizations, Household Businesses (HKD), Individual Businesses (CNKD), and Individuals, is issued together with Decision 1161\/QD-CT of 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Purpose of use:<\/b><span style=\"font-weight: 400;\"> Record all developments, data, legal basis, and conclusions of the tax authorities after conducting an inspection of the tax refund application.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable objects:<\/b><span style=\"font-weight: 400;\"> This applies to all taxpayers whose tax refund applications are subject to pre-refund audits or unannounced audits at the taxpayer&#039;s premises.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Date of creation:<\/b><span style=\"font-weight: 400;\"> Prepared immediately after the completion of the inspection at the tax authority&#039;s headquarters or the taxpayer&#039;s premises, it serves as the basis for issuing the Tax Refund Decision or the Tax Refund Refusal Notice.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>What is Form No. 05\/QTKT-MC and what are the basic legal regulations in 2026?<\/b><\/h2>\n<figure id=\"attachment_7703\" aria-describedby=\"caption-attachment-7703\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7703\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Mau-so-05_QTKT-MC-la-gi-va-quy-dinh-phap-ly-can-ban-nam-2026.jpg\" alt=\"M\u1eabu s\u1ed1 05\/QTKT-MC l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u0103n b\u1ea3n n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Mau-so-05_QTKT-MC-la-gi-va-quy-dinh-phap-ly-can-ban-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Mau-so-05_QTKT-MC-la-gi-va-quy-dinh-phap-ly-can-ban-nam-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Mau-so-05_QTKT-MC-la-gi-va-quy-dinh-phap-ly-can-ban-nam-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Mau-so-05_QTKT-MC-la-gi-va-quy-dinh-phap-ly-can-ban-nam-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Mau-so-05_QTKT-MC-la-gi-va-quy-dinh-phap-ly-can-ban-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7703\" class=\"wp-caption-text\">What is Form No. 05\/QTKT-MC and what are the basic legal regulations in 2026?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Definition of Form No. 05\/QTKT-MC according to Decision 1161\/QD-CT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Form No. 05\/QTKT-MC is stipulated in the Appendix attached to Decision 1161\/QD-CT of 2026 by the General Department of Taxation on the Tax Inspection Process. This form is uniformly applied to all groups of taxpayers, including organizations, household businesses, individual businesses, and individuals nationwide. The document serves as a comprehensive professional report of the tax inspection team, recording all declared data, data verified through on-site inspection, detected errors, and proposed solutions by tax officials.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Unlike standard inspection reports, Form No. 05\/QTKT-MC focuses directly on quantitative indicators related to tax refund obligations. The core criteria include: the amount of tax eligible for refund, the amount of tax ineligible for refund, the amount of tax not yet eligible for refund, and any late payment penalties or administrative fines incurred.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Scope of application and affected subjects<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This form is applied uniformly at all Tax Departments and Tax Branches when conducting tax refund audits. The groups directly affected include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses and economic organizations pay <\/span><a href=\"https:\/\/thue.man.net.vn\/ho-so-hoan-thue-gtgt-doi-voi-du-an-dau-tu\/\"><span style=\"font-weight: 400;\">Value Added Tax (VAT) refund application for investment projects<\/span><\/a><span style=\"font-weight: 400;\">, Exported goods and services, or tax refunds under international agreements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Household businesses and individual business owners may request a refund of overpaid taxes or a tax refund under the State&#039;s preferential policies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individual <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">Personal income tax settlement<\/span><\/a><span style=\"font-weight: 400;\"> There are cases where overpaid taxes are requested for refund and the tax authorities are required to review the records.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>The role of Form 05\/QTKT-MC in tax risk management and tax refunds.<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Legal review of the tax refund verification document<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Form No. 05\/QTKT-MC serves as a bridge between the on-site inspection and the administrative tax decision. Without this report, the tax authority cannot issue a tax refund decision or a decision on handling tax violations. The document demonstrates the transparency and accountability of tax officials before the law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From MAN&#039;s perspective, the figures recorded in Form 05\/QTKT-MC are highly binding. Once tax officials have concluded that expenses or input taxes are ineligible for refund in this report, appealing or providing further explanations at a later stage will be very difficult and time-consuming.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Impact on the company&#039;s cash flow and financial plans.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The results recorded on Form 05\/QTKT-MC directly affect the speed of tax refund disbursement for businesses. A clean audit report allows businesses to receive their refunds within a few working days. Conversely, if the report points out unresolved issues, the business&#039;s cash flow will be significantly disrupted.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The team of experts with over 30 years of experience at MAN notes that many export-oriented manufacturing businesses are heavily dependent on cash. <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund<\/span><\/a><span style=\"font-weight: 400;\"> to reinvest working capital. The backlog of applications due to inspection reports identifying risks can disrupt the supply chain or result in unnecessary interest expenses for businesses.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>When does the tax authority prepare Form No. 05\/QTKT-MC? Key timelines.<\/b><\/h2>\n<figure id=\"attachment_7701\" aria-describedby=\"caption-attachment-7701\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7701\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-co-quan-thue-lap-Mau-so-05_QTKT-MC_-Cac-moc-thoi-gian-quan-trong.jpg\" alt=\"Khi n\u00e0o c\u01a1 quan thu\u1ebf l\u1eadp M\u1eabu s\u1ed1 05\/QTKT-MC? C\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-co-quan-thue-lap-Mau-so-05_QTKT-MC_-Cac-moc-thoi-gian-quan-trong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-co-quan-thue-lap-Mau-so-05_QTKT-MC_-Cac-moc-thoi-gian-quan-trong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-co-quan-thue-lap-Mau-so-05_QTKT-MC_-Cac-moc-thoi-gian-quan-trong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-co-quan-thue-lap-Mau-so-05_QTKT-MC_-Cac-moc-thoi-gian-quan-trong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-co-quan-thue-lap-Mau-so-05_QTKT-MC_-Cac-moc-thoi-gian-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7701\" class=\"wp-caption-text\">When does the tax authority prepare Form No. 05\/QTKT-MC? Key timelines.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Does a pre-refund audit fall under the category of a surprise audit?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Article 12 of the Tax Inspection Procedure issued with Decision 1161\/QD-CT of 2026, pre-refund inspection is one of seven cases of unscheduled inspections that do not require planning. This regulation allows tax authorities to conduct inspections immediately upon the appearance of risk signs without prior notice in the annual periodic inspection plan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, Article 12 of Decision 1161\/QD-CT of 2026 fully stipulates 7 cases of unannounced inspections that do not require planning, including:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inspections are conducted as required in the resolution of tax-related complaints and denunciations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inspections are conducted as directed by the head of the tax authority, as directed by the head of a higher-level tax authority, or at the request or suggestion of an authorized agency or person.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">High-risk taxpayer audits are conducted in the following cases: division, separation, merger, consolidation, conversion of business type, bankruptcy, dissolution, cessation of operations, privatization, termination of tax identification number, and relocation of business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Investigate taxpayers for signs of violating tax laws.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review tax exemption and reduction records of high-risk taxpayers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pre-refund verification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The inspection will be conducted as requested following the inspection at the tax office headquarters.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>The process for determining the amount of tax to be refunded and the timelines are outlined in Circular 89\/2026\/TT-BTC.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to point b, clause 1, Article 49 of Circular 89\/2026\/TT-BTC, the determination of the tax refund amount for tax refund applications eligible for early refund is carried out through the Tax Management Information System with specific timelines:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>In case further clarification or additional documentation is required:<\/b><span style=\"font-weight: 400;\"> Within 3 working days from the date of receiving the tax refund application, the tax authority shall issue a Notice of Explanation and Supplementation of Information and Documents according to Form No. 01\/TB-BSTT-NNT (Appendix V issued with Circular 89\/2026\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Taxpayer response deadline:<\/b><span style=\"font-weight: 400;\"> Within 10 working days from the date of issuance of the Notice, the taxpayer is responsible for submitting a written explanation and supporting documents. The period from the issuance of the Notice to the receipt of the explanation is not included in the processing time for the tax refund application.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>What to do when an explanation is not provided or the explanation is unsatisfactory:<\/b><span style=\"font-weight: 400;\"> If, after the deadline, the taxpayer fails to explain or prove that the declared tax amount is correct, the tax authority will issue a Notice stating that the requested refund amount is not eligible for refund or does not meet the conditions for a refund, using Form No. 04\/TB-HT (Appendix III issued with Circular 89\/2026\/TT-BTC) as stipulated in Article 50 of Circular 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Handling applications with partial risk:<\/b><span style=\"font-weight: 400;\"> When the system detects that a portion of the requested refund is high-risk, the tax authority issues Notice Form No. 05\/TB-HT (Appendix III issued with Circular 89\/2026\/TT-BTC) to transfer the high-risk portion to the pre-refund verification category. The non-risk portion continues to be processed for refund according to regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Determine the overall tax refund result:<\/b><span style=\"font-weight: 400;\"> The tax authority issues a Decision on tax refund or a Notice of non-refundable tax, indicating that the applicant does not meet the eligibility requirements for a tax refund, in accordance with Article 50 of Circular 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Legal responsibility:<\/b><span style=\"font-weight: 400;\"> The tax management information system and tax officials process documents within the scope of the documents stipulated in Article 46 of Circular 89\/2026\/TT-BTC. Taxpayers are fully responsible before the law for the accuracy and truthfulness of the information declared.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Compilation of legal documents related to Form No. 05\/QTKT-MC<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure proper compliance with procedures and protect their rights when dealing with tax audit teams, businesses should take note of the following legal regulations:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of legal documents related to Form No. 05\/QTKT-MC<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center; width: 30.8642%;\"><b>Date of issuance \/ Effective date<\/b><\/td>\n<td style=\"text-align: center; width: 45.1707%;\"><b>Summary of information related to tax refunds<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><span style=\"font-weight: 400;\">Decision 1161\/QD-CT of 2026<\/span><\/td>\n<td style=\"text-align: center; width: 30.8642%;\"><span style=\"font-weight: 400;\">Issued in 2026<\/span><\/td>\n<td style=\"text-align: center; width: 45.1707%;\"><span style=\"font-weight: 400;\">Regulations on tax inspection procedures, issuance of Form No. 05\/QTKT-MC and a list of 7 cases for unscheduled inspections.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><span style=\"font-weight: 400;\">Circular 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 30.8642%;\"><span style=\"font-weight: 400;\">Issued in 2026<\/span><\/td>\n<td style=\"text-align: center; width: 45.1707%;\"><span style=\"font-weight: 400;\">Guidance on the Law on Tax Administration, detailing Articles 46, 49, and 50 regarding tax refund documents and procedures, and notification forms 01\/TB-BSTT-NNT, 04\/TB-HT, and 05\/TB-HT.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><span style=\"font-weight: 400;\">Law on Tax Administration 38\/2019\/QH14<\/span><\/td>\n<td style=\"text-align: center; width: 30.8642%;\"><span style=\"font-weight: 400;\">Effective from July 1, 2020<\/span><\/td>\n<td style=\"text-align: center; width: 45.1707%;\"><span style=\"font-weight: 400;\">The legal framework provides a foundation for regulating the rights and obligations of taxpayers, the tax refund process, and tax audits.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 30.8642%;\"><span style=\"font-weight: 400;\">Effective from December 5, 2020<\/span><\/td>\n<td style=\"text-align: center; width: 45.1707%;\"><span style=\"font-weight: 400;\">Regulations on administrative penalties for tax and invoice violations based on errors discovered during tax refund audits.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>The 5-step process for handling applications during pre-refund audits.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When a business&#039;s tax refund application is transferred to the pre-refund audit category, the processing time from receipt to issuance of Form No. 05\/QTKT-MC goes through 5 standard steps:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Step 1: Receive and classify documents on the system: <\/b><span style=\"font-weight: 400;\">The tax management information system automatically cross-checks the tax declaration data of businesses with the industry-wide database. If signs of risk are detected, the tax authority issues Notice Form No. 05\/TB-HT to transfer the file to the pre-refund audit category.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 2: Review the invoice and cash flow database: <\/b><span style=\"font-weight: 400;\">Tax officials conduct cross-checking of businesses&#039; electronic input invoices with those of their suppliers. The system automatically scans invoices issued by businesses that have absconded, ceased operations, or show signs of illegal invoice trading.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 3: Request explanations and gather additional documents: <\/b><span style=\"font-weight: 400;\">The tax authority sends Notice Form No. 01\/TB-BSTT-NNT. Businesses have 10 working days to prepare contracts, bank payment documents, customs declarations, delivery and receipt records, and related accounting books as stipulated in Article 46 of Circular 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 4: On-site inspection at the taxpayer&#039;s premises: <\/b><span style=\"font-weight: 400;\">For complex cases, the tax inspection team conducts on-site inspections at the business premises. The inspection focuses on production capacity, warehousing, machinery and equipment, workforce, and the authenticity of exported goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 5: Prepare Report Form No. 05\/QTKT-MC and make a decision: <\/b><span style=\"font-weight: 400;\">After completing the verification, the Head of the Inspection Team compiles the data and prepares Form No. 05\/QTKT-MC to submit to the Head of the Tax Authority. Based on this report, the tax authority issues a Decision on tax refund or a Notice Form No. 04\/TB-HT for the amount that is not eligible for refund.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Real-world case study: Managing VAT refund risks for import-export businesses.<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Situational context<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In March 2026, An Khanh Agricultural Products Co., Ltd. (name changed) submitted an application for a refund of VND 12.5 billion in VAT for agricultural exports from June to December 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, the Tax Management Information System scanned the data and discovered that three businesses supplying raw materials to An Khanh were on the list of high-risk businesses in other localities. The tax authorities immediately transferred the files to the pre-refund audit category and conducted an on-site inspection.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Risk defects detected during inspection.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the inspection, the inspection team discovered several inconsistencies:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A shipment worth 3.2 billion VND purchased from Company X had bank payment documents, but after being transferred to Company X, the money was immediately withdrawn in cash at an ATM by an individual not affiliated with the management team.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The export freight contract lacks a detailed list of vehicle numbers and driver names involved in the transportation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The material loss rate during export processing is 15% higher than the initially registered standard.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Intervention solutions from a MAN expert&#039;s perspective.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Upon receiving this case, experts at MAN, with 30 years of experience, collaborated with An Khanh&#039;s accounting department to implement the following key processing steps:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Provide factual evidence:<\/b><span style=\"font-weight: 400;\"> Collect all vehicle weighing slips at the receiving warehouse, GPS location data from the outsourced shipping company, and actual photos of the container loading process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prove the legitimacy of the cash flow:<\/b><span style=\"font-weight: 400;\"> Working with the bank to confirm that An Khanh&#039;s payment transaction to Company X was entirely in accordance with the regulations and guidelines for money transfers, An Khanh was not involved in or aware of the seller&#039;s cash withdrawal activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Explanation of the loss rate:<\/b><span style=\"font-weight: 400;\"> An independent inspection unit is invited to reassess the quality of agricultural inputs for the 2025 harvest season (affected by bad weather which increased the spoilage rate) in order to provide a reasonable explanation for the loss figures.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>Actual results achieved<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thanks to the transparent and thorough documentation, the tax inspection team accepted the explanation for the requested tax refund of 10.8 billion VND. Regarding the 1.7 billion VND tax related to Company X, which is currently under investigation for invoice verification, the tax authorities recorded it in Form 05\/QTKT-MC as &quot;not yet eligible for refund&quot; pending verification from relevant authorities, instead of concluding that it was a violation and imposing penalties.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An Khanh received 10.8 billion VND in tax refunds just 5 working days after signing Report Form No. 05\/QTKT-MC, helping the company relieve financial pressure.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Comparison table of pre-refund audit and post-refund audit<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help managers clearly distinguish the tax authority&#039;s processing mechanisms, here is a detailed comparison table between the two forms of tax refund verification:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Comparison table of pre-refund audit and post-refund audit<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>Distinguishing criteria<\/b><\/td>\n<td><b>Pre-refund check<\/b><\/td>\n<td><b>Post-refund audit<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Legal basis<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Clause 6, Article 12 of Decision 1161\/QD-CT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Post-refund verification process<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Time of execution<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This must be done before the tax authorities disburse the refund.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This must be implemented within 05 years from the date of issuance of the tax refund decision.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Applicable objects<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses classified as high-risk, businesses established less than 24 months ago, and businesses showing signs of violations.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The company has a good history of tax compliance, and its records qualify for a &quot;refund first, audit later&quot; policy.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sample results report<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Use Form No. 05\/QTKT-MC.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Use the General Tax Audit Results Report Template.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Impact on cash flow<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The tax refund will be held until a satisfactory audit is concluded.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses receive tax refunds first, and then are subject to audits and reviews later.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Financial risks<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The main risk is not receiving a tax refund or experiencing delays in receiving the money.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The risk is that the tax received will be reclaimed, along with a penalty of 20% and a late payment fee of 0.03%\/day.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Expert opinion from MAN \u2013 Master Accountant Network on Form No. 05\/QTKT-MC<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Common filing pitfalls that delay tax refund applications.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Through practical consulting experience with hundreds of businesses in Vietnam, the solution from MAN \u2013 Master Accountant Network indicates that the main reason why Form 05\/QTKT-MC results in an unfavorable outcome for a business is not always due to intentional fraud. Many cases stem from carelessness in document management.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The discrepancy between tax returns and electronic invoices:<\/b><span style=\"font-weight: 400;\"> Businesses declare taxes based on the date the invoice is issued, but the date of payment transfer or delivery documents falls in a different period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Buying from high-risk businesses:<\/b><span style=\"font-weight: 400;\"> Businesses do not proactively check the operational status of their partners on the General Department of Taxation&#039;s portal at the time the transaction occurs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Customs documents are incomplete:<\/b><span style=\"font-weight: 400;\"> There is an inaccuracy in matching the information on the export customs declaration form with the international payment transaction code data from the bank.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Methods for risk assessment of invoices and reconciliation of electronic invoices.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Experts at MAN, with 30 years of experience, note that tax authorities are currently operating highly sophisticated invoice chain analysis algorithms. These systems can trace back from the direct seller to intermediate supply chain layers to identify the points of failure in tax obligations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To prevent the risk of being recorded negatively in Form 05\/QTKT-MC, businesses need to proactively establish internal control procedures. All high-value input invoices must be verified at three points: the operating status of the seller, the actual supply capacity of the seller, and the bank payment documents of the rightful owner.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sustainable risk management strategy for tax refund applications<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An effective tax refund strategy doesn&#039;t begin when filing the refund application, but rather in the daily accounting process. Businesses should:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct a quarterly tax health check.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare explanatory documents for large or unusual expenses in the period in which they are incurred, in accordance with Article 46 of Circular 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Utilize professional tax consulting services to assess the risk level of your filing before submitting it to the tax authority&#039;s system.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Form No. 05\/QTKT-MC, as per Decision 1161\/QD-CT of 2026, is a crucial operational document that determines the outcome of the entire tax refund audit process. Understanding the evaluation criteria, preparation procedures, and relevant legal regulations, such as Circular 89\/2026\/TT-BTC, helps businesses shift from a passive to an active approach, controlling risks and protecting their rightful tax refunds.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Having partnered with the business community for over three decades, MAN \u2013 Master Accountant Network proudly stands as a leading provider of comprehensive tax and accounting solutions. With in-depth tax consulting services, full-service tax accounting, tax settlement services, and professional tax reporting services, MAN&#039;s team of experienced experts is always ready to support businesses in optimizing tax costs, reviewing risks in tax refund applications, and working effectively with tax authorities nationwide.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund service<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>FAQ \u2013 Frequently Asked Questions about Form No. 05\/QTKT-MC<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Is Form No. 05\/QTKT-MC a record of administrative violation penalties?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Form 05\/QTKT-MC is the Tax Refund Inspection Report, used to summarize the content and propose solutions by the inspection team. If violations are detected, the tax authority will use this report to issue a separate Administrative Violation Report and a separate Penalty Decision.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Can businesses sign Form No. 05\/QTKT-MC directly?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Form No. 05\/QTKT-MC is a document prepared and signed by the Head of the Inspection Team and its members, and submitted to the Head of the Tax Authority. The taxpayer will work with and sign the Tax Inspection Report attached to this report.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>How long does it take to complete Form 05\/QTKT-MC after the inspection is finished?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the tax audit procedures issued with Decision 1161\/QD-CT of 2026, within 3 working days from the date of completion of the audit at the taxpayer&#039;s premises or the completion of the document assessment, the audit team must complete Form No. 05\/QTKT-MC to submit to the competent authority.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>What should a business do if it disagrees with the conclusions in Form No. 05\/QTKT-MC?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses have the right to record their reservations in the Tax Audit Report. After the tax authority issues a Decision on Non-Refund or a Decision on Tax Handling based on Form No. 05\/QTKT-MC, the business has the right to initiate administrative appeal procedures or file a lawsuit in court as prescribed by law.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Will the amount deemed ineligible for refund in Form No. 05\/QTKT-MC be lost?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. This amount has not been completely rejected. Once the business provides complete supporting documentation or once the tax authorities receive verification results from relevant agencies, the business can resubmit a request for further processing of this tax amount.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>M\u1eabu s\u1ed1 05\/QTKT-MC l\u00e0 bi\u1ec3u m\u1eabu quan tr\u1ecdng ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh 1161\/Q\u0110-CT n\u0103m 2026 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u00f3ng vai tr\u00f2 c\u0103n c\u1ee9 ph\u00e1p l\u00fd then ch\u1ed1t trong vi\u1ec7c t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m tra ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf \u0111\u1ea9y m\u1ea1nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7702,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7700","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7700"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7700\/revisions"}],"predecessor-version":[{"id":7705,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7700\/revisions\/7705"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7702"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}