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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No:
72/2014/TT-BTC
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Hanoi, May 30,
2014
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CIRCULAR
REGULATIONS ON REFUND OF VALUE ADDED TAX ON GOODS OF FOREIGNERS,
OVERSEAS VIETNAMESE THAT TAKEN WITH THEM UPON EXIT
Pursuant to the Law on Value-added tax No.
13/2008/QH12 dated June 03, 2008; the Law on amendments on some articles of the
Law on Value-added tax No. 31/2013/QH13 dated June 19, 2013;
Pursuant to the Law on Tax administration No.
78/2006/QH11 dated November 29, 2006; the Law on the amendments to the Law on
Tax administration No. 21/2012/QH13 dated November 20, 2012
Pursuant to the Decree No. 83/2013/ND-CP
dated July 22, 2013 of the Government detailing the implementation of some
articles of the Law on Tax administration and the Law on the amendments to the
Law on Tax administration;
Pursuant to the Decree No. 209/2013/ND-CP
dated December 18, 2013 of the Government detailing and providing instructions
on some articles of the Law on Value-added tax;
Pursuant to the Decree No. 215/2013/ND-CP
dated December 23, 2013 of the Government defining the functions, tasks,
entitlements and organizational structure of the Ministry of Finance,
Under the direction of the Prime Minister in
the Official Dispatch No. 806/TTg-KTTH dated May 30, 2014;
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The Minister of Finance promulgates the
Circular regulating the refund of VAT on goods of the foreigners and overseas
Vietnamese taken with them when they leave Vietnam as follows:
Section 1. GENERAL PROVISIONS
Article 1. Scope of
regulation
This Circular regulates the refund of the VAT on
the goods of the foreigners and the overseas Vietnamese in accordance with
Clause 7 Article 1 of the Law on amendments of some articles of the Law on VAT
No. 31/2013/ND-CP dated June 19, 2013 and Clause 8 Article 10 of the Decree No.
209/2013/ND-CP providing instructions on the implementation of some articles of
the Law on TAX through the border checkpoints in the international airports and
seaports eligible for the State management of customs (hereinafter referred to
as tax refund border checkpoints)
Article 2. Regulated
objects:
1) Foreigners and overseas Vietnamese, except
for members of the flight crews under the regulations of the law on aviation,
members of the ship’s crews under the regulations of the law on maritime
(hereinafter referred to as foreigners) whose passports or exit and entry
permits issued by the foreign authorities are valid and used to enter or leave
Vietnam, to buy goods in Vietnam and to bring goods out of Vietnam through the
tax refund border checkpoints.
2) Customs authorities, customs officials, tax
authorities, tax officials related to VAT refund for foreigners.
3) Enterprises appointed to sell goods on which
VAT can be reclaimed (hereinafter referred to as VAT-free goods) to the
foreigners who leave Vietnam, including: enterprises, branches of the
enterprises, sales agents of enterprises (hereinafter referred to as
retailers).
4) Commercial banks appointed as VAT refund
agents for foreigners (hereinafter referred to as commercial banks).
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Article 3. Principles of
customs procedures, customs supervision and inspection, tax administration
The physical inspection of goods, customs
supervision and tax administration related to VAT refund for foreigners shall
be carried out in accordance with Article 3 of the Decree No. 154/2005/ND-CP
dated December 15, 2005 of the Government on the customs procedures, customs
supervision and inspection regulations; Article 3 of the Circular No.
128/2013/TT-BTC dated September 10, 2013 of the Minister of Finance giving
guidance on customs procedures, customs supervision and inspection, import and
export tax and tax administration of imported and exported goods; Article 4 the
Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; Clause 1
Article 1 of the Law No. 21/2012/QH13 on amendments to some articles of Law on
tax administration; Article 4 of the Decree No. 83/2013/ND-CP dated July 22,
2013 of the Government detailing some articles of the Law on tax administration
and the Law on amendments to the Law on tax administration and its guiding
documents.
Article 4. Inspection places
of goods, VAT invoices, and VAT refund offices
1. Inspection places of goods, VAT invoices,
which are also claims for tax refund (hereinafter referred to as VAT invoices)
which are located in check-in areas must ensure these following conditions:
a) Their area of the places used for arranging,
inspecting goods and VAT invoices must be adequate;
b) Their separate counters (or kiosks) must
satisfy the requirements for security and order.
2. 2. VAT refund offices that are located at the
international areas in international airports, VAT refund areas at
international seaports must have separate counters (or kiosks) and ensure the
conditions for management of money and accounting records under the regulations
of the law.
Article 5. Rights and
obligations of foreigners
1. Receive refunds of VAT on goods
complying with the regulations in Article 11 this Circular.
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3. Check the information on their VAT
invoices which are issued by the retailers when they purchase the goods using
the prescribed form in the Appendix 3 of this Circular.
4. Take legal responsibility for the
accuracy and validity of their passports or entry and exit permits that are
presented to the retailers when they buy goods; passports or entry and exit
permits that are presented to the customs authorities and documents that are
presented to the commercial banks.
5. Submit the VAT invoices and present
their goods in order to be checked by the customs authorities within 30 minutes
before the departure of airplanes or ships.
6. Appeal or sue the administrative
decisions or administrative acts related to their lawful rights and interests
7. Report the illegal acts of the customs
officials, tax officials, other related organizations and individuals.
Article 6. Rights and
obligations of retailers
1. Disseminate and advertise the sale of
the VAT-free goods to the foreigners leaving Vietnam in compliance with the
regulations of the law on advertisement.
2. Register the sale of goods at the registered
places and take legal responsibility for the registration of the sales of VAT-free
goods.
3. Display the Signs “VAT-free shop” (in both
Vietnamese and English) and take them down when they stop selling VAT-free
goods.
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5. Assist foreigners in reclaiming VAT on the
goods that they buy in Vietnam and take with them when they leave Vietnam
according to the instructions in this Circular.
6. Issue the VAT invoices for the VAT-free goods
in compliance with the regulations in Article 11 of this Circular which must
include all of the information in the prescribed form in the Appendix 3 of this
Circular and give the copies to the customers according to the information on
their valid passports or entry and exit permits and their goods.
7. Print, publish and use VAT invoices; send
reports under the regulations of the law on invoices for the goods and service
provision and instructions of this Circular.
8. Take part in the electronic control system of
VAT refund for the foreigners of the tax authorities.
9. Exercise other rights and fulfill other
obligations under the regulations of the Law on Tax administration and other
related law regulations.
Article 7. Rights and
obligations of commercial banks
1. Receive instructions on the implementation of
the VAT refund for the foreigners from the tax authorities and customs
authorities.
2. Display the Signs “VAT refund agent” (in both
Vietnamese and English) at the VAT refund counters and take them down when they
stop acting as VAT refund agents.
3. Receive the service fees for the VAT refund
when they give the VAT refunds to the foreigners in accordance with Article 12
of this Circular.
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5. Check the tax refund dossiers, assign the
personnel, prepare the facilities, give the advances, refund the VAT to
foreigners, pay the tax authority following procedures in Article 21 of this
Circular.
6. Sell the convertible foreign currency to the
foreigners that receive tax refunds when they wish to exchange the VAT refunds
to foreign currencies and submit reports under the regulations of the law.
7. Store the documents related to the VAT refund
for the foreigners and documents on the payment for the advances, VAT refund
fees under the regulations of the law.
8. Report the violations during their inspection
of tax refund dossiers to the competent authorities so that such violations
shall be penalized under the regulations of the law.
9. Take part in the electronic system of VAT
refund for the foreigners of the tax administration authorities.
10. Exercise other rights and fulfill other
obligations in accordance with the regulations of the Law on Tax administration
and relevant law regulations.
Article 8. Responsibilities
and entitlements of customs authorities
1. Propagate, give instructions, explain and
provide the information related to the VAT refund to the foreigners.
2. Check the passports or exit and entry
permits, VAT invoices and the goods of the foreigners that they present at the
places where the VAT invoices are checked.
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4. Receive the applications and request the
Ministry of Finance to appoint the commercial banks as tax refund agents in
accordance with the regulations in Article 15 of this Circular.
5. Update the information about the
foreigners and the actual VAT refunds for the foreigners in the database of VAT
refund for the foreigners.
6. Cooperate with the State Treasuries and
Provincial Departments of Taxation at the same level in comparing the VAT
amount that the commercial banks have advanced to give the refunds to the
foreigners and the tax refund fees paid to the commercial banks in order to
ensure the correspondence between them.
7. Take part in the electronic
administration system of VAT refund for the foreigners of the tax
administration authorities.
8. Deal with the complaints and
denunciations related to the VAT refund for the foreigners within their scope
of responsibility.
9. Impose penalties or request the
competent authorities to impose penalties for the violations against
regulations on VAT refund for the foreigners under the regulations of the law.
10. Fulfill other obligations in
accordance with the regulations of the Law on Tax administration and relevant
law regulations.
Article 9. Responsibilities
and entitlements of tax authorities
1. Assist, propagate, giving instructions,
explain and provide the information related to the VAT refund to the
foreigners.
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3. Check the applications, pay the VAT
amounts that the commercial banks have advanced to refund the VAT to the
foreigners and the tax refund fees that the commercial banks can receive in
order for the State Treasuries to transfer the money according to the
instructions of this Circular.
4. Store the documents on the payment for
the VAT, tax refund fees that the commercial banks can receive under the
regulations of the law.
5. Cooperate with the State Treasuries and
Provincial Departments of Taxation at the same level in comparing the VAT
amount that the commercial banks have advanced to give the refunds to the
foreigners (enclosed with the detail list) and the tax refund fees paid to the
commercial banks in order to ensure the correspondence between them.
6. Penalize the violations against
regulations on invoices under the regulations of the law.
7. Deal with the complaints and
denunciations related to the VAT refund for the foreigners within their scope
of responsibility.
8. Take part in the electronic system of
VAT refund for the foreigners of the tax administration authorities.
9. Fulfill other obligations in accordance
with the regulations of the Law on Tax administration and relevant law
regulations.
Article 10.
Responsibilities and entitlements of State Treasuries
1. Transfer the VAT amount that the
commercial banks have advanced and the tax refund fees that the commercial
banks can receive to such commercial banks under the instructions of this
Circular.
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3. Store the doduments on the transfer of
the payment for the VAT amount that the commercial banks have advanced and the
tax refund fees that the commercial banks can receive under the regulations of
the law.
4. Deal with the complaints and
denunciations related to the VAT refund to the foreigners within their scope of
responsibility.
5. They must take part in the electronic system
of VAT refund for the foreigners of the tax administration authorities.
6. Fulfill other obligations under the
regulations of the law.
Section 2. SPECIFIC
PROVISIONS
Article 11. VAT-free goods
VAT-free goods must be:
1. Goods that are not on the List of goods
banned from export; List of import goods licensed by the Ministry of Commerce
(which is now the Ministry of Trade and Industry) or List of import goods
subject to line management prescribed in the Decree No. 187/2013/ND-CP dated
November 20, 2013 of the Government and guiding documents of this Decree.
2. Goods subject to VAT prescribed in Article 3
of the Law on VAT No. 13/2008/QH12 dated June 03, 2008 and the guiding
documents on the implementation.
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4. Goods other than VAT-free goods of the
foreigners according to the regulations on the Circular No. 08/2003/TT-BTC
dated January 15, 2013 of the Ministry of Finance giving instructions on the
VAT refund with regard to the diplomatic missions, consular offices and the
representative agencies of the international organizations in Vietnam.
5. Goods that are bought in Vietnam for which
the VAT invoices are issued within 60 (sixty) days prior to the date the
foreigner leaves Vietnam.
6. Goods bought from a single shop in one day
whose value written on the VAT invoices (including the total payment of several
invoices of goods bought from a single shop in one day) is at least VND 02
(two) million.
Article 12. VAT refund
fees, amount and currency
1. Any commercial bank can receive a VAT refund
fee that accounts for 15% (fifteen per cent) of the total amount of the VAT of
the VAT-free goods that the foreigners take with them when they leave Vietnam
through the tax refund border checkpoints.
2. Any foreigner is entitled to a refund that
accounts for 85% (fifteen per cent) of the total amount of the VAT of the
VAT-free goods that the foreigners take with them when they leave Vietnam
through the tax refund border checkpoints.
3. VAT refund currency is VND. If the foreigners
want to exchange the tax refunds in VND for freely convertible foreign
currency, they can buy foreign currency at the commercial banks under the
regulations of the law.
The exchange rates shall be announced by the
commercial banks at the time for exchange in accordance with the regulations of
the State bank of Vietnam.
Article 13. Conditions,
applications, procedures for appointment of retailers
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a) be established and operated in accordance
with the regulations of the laws of Vietnam. They must register to sell
VAT-free goods in accordance with Article 11 in this Circular at either:
- its head office;
- its branches;
- its agents;
b) comply with regulations on bookkeeping and
invoicing; declare and pay VAT using the credit-invoice method.
2. An application for registration of retailer
consists of:
a) A written request for permission to sell the
goods using the prescribed form in the Appendix 1 in this Circular;
b) A photocopy of the certificate of Business
registration or the certificate of Enterprise registration that bears the seal
of the enterprise;
c) A copy of the sale brokerage contract between
the enterprise and the agent thereof (if the enterprise has a retail agent)
that bears the seal of the enterprise.
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a) The enterprise sends an application to their
supervisory tax authority;
b) The supervisory tax authority shall receive,
check and deal with the application as follows:
- If the application is incomplete, the supervisory
tax authority shall send a written notification to the enterprise to complete
it within three (03) working days from the receipt of it.
- If the application does not satisfy all of the
prescribed conditions, the supervisory tax authority shall send a written reply
to the enterprise within 07 (seven) working days from the receipt of it.
- If the application is satisfactory, the
supervisory tax authority shall send a written report to the Provincial
Department of Taxation where the head office of such enterprise is located
within 07 (seven) working days from the receipt of it. Such Provincial
Department of Taxation shall send a written notification to the enterprise
using the prescribed form in the Appendix 2 in this Circular.
Article 14. Registration of
adjustment and termination of sale of VAT-free goods
That any enterprise approved to sell goods by
the Provincial Department of Taxation where its head offices is located wants
to adjust or stop selling the VAT-free goods shall be dealt with as follows:
1. If the retailer wants to adjust its sale of
the VAT-free goods:
a) The retailer shall send the supervisory tax
authority a written request for the adjustment using the prescribed form in the
Appendix 8 in this Circular; a photocopy of the sale brokerage contract between
the retailer and the agent thereof (if the retailer has a retail agent) that
bears the seal of the retailer;
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2. If the retailer wants to stop selling the
VAT-free goods:
a) The retailer shall send a written
notification of the stop of the sale of the VAT-free goods to the foreigners to
the supervisory tax authority not later than 30 days from it stops selling tax
refund goods;
b) The supervisory tax authority shall check and
send a written report to the Provincial Department of Taxation where its head
office is located within 30 (thirty) days from the receipt of the written
notification of the retailer. The Provincial Department of Taxation shall send
a written notification of the stop of the sale of the tax refund goods of the
retailer to the retailer, customs authorities and commercial banks.
The retailer shall take down the Sign “VAT-free
shop” at its shops when it stops selling VAT-free goods.
3. If the retailer breaches the regulations on
the VAT refund in this Circular, the Provincial Department of Taxation shall
consider and stop it from selling the VAT-free goods:
a) The Provincial Department of Taxation shall
send a written notification of the stop of the sale of the VAT-free goods to
the retailer, customs authorities, commercial banks and relevant units;
b) The retailer shall take down the Sign
“VAT-free shop” at its shops when it stops selling the VAT-free goods.
Article 15. Conditions,
applications, procedures for appointment of commercial banks as VAT refund
agents
1. The commercial banks appointed as VAT refund
agents must be commercial banks eligible for foreign exchange operations and
provision of foreign exchange services under the regulations of the law on
foreign exchange.
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Any commercial bank wanting to be appointed as a
VAT refund agent shall send the Ministry of Finance (the General Department of
Customs) these following papers:
a) A written request for the appointment as a
VAT refund agent for the foreigners;
b) A photocopy of the written approval for the
commercial banks eligible for the foreign exchange operations and provision of
foreign exchange services issued by the State bank that bears the seal of the
commercial bank.
3. The General Department of Customs shall
receive and check the application sent by the commercial bank.
a) If the application is incomplete, the General
Department of Customs shall send a written notification to the bank to complete
it within three (03) days from the receipt of such application;
b) If the application does not satisfy all of
the prescribed conditions, the General Department of Customs shall send a
written reply to the bank within 07 (seven) working days from the receipt of
it.
c) If the application is satisfactory, the
Ministry of Finance (the General Department of Customs) shall cooperate with
the State bank in sending a written notification to the commercial bank
eligible for the appointment of VAT refund agent within ten (10) working days
from the receipt of the complete application.
4. The General Department of Customs shall reach
an agreement with the State bank, State Treasuries and General Department of Taxation
to notify the Ministry of Finance of the appointed commercial bank which is
suitable for the conditions of border checkpoints of local international
airports and seaports according to the requests and commitments of the
commercial banks.
Article 16. Stopping acting
as VAT refund agents
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a) The commercial bank shall send a written
notification that it will stop acting as a VAT refund agent to the Ministry of
Finance (the General Department of Customs) not later than 60 (sixty) days
before the day on which it stops acting as a VAT refund agent.
b) Procedures:
b1) The General Department of Customs shall
submit the written notification that the commercial bank stops acting as a VAT
refund agent to the Ministry of Finance, the State bank, relevant tax
authorities and units within 10 (ten) days from the receipt of the notification
from the commercial bank.
b2) The commercial bank shall take down the Sign
"VAT refund agent" at the tax refund counter when it stops acting as
a VAT refund agent.
2. If any commercial bank breachs the
regulations on the VAT refund in this Circular, the General Department of
Customs shall send a report to the Ministry of Finance to consider and stop the
commercial bank from acting as a VAT refund agent.
a) The Ministry of Finance (the General
Department of Customs) shall send the commercial bank, the State bank, relevant
tax authorities and units a written request that the commercial bank stop
acting as a VAT refund agent;
b) The commercial bank shall take down the Sign
"VAT refund agent" at the tax refund counter when it stops acting as
a VAT refund agent.
Article 17. Time for VAT
refund
1. The foreigners shall receive their VAT
refunds after their VAT invoices are completely checked at the VAT refund counters
in the commercial banks and before the time they board the ships or airplanes
to leave Vietnam.
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Article 18. Printing,
publishing, management and use of VAT invoices
1. The retailers are responsible for printing
the VAT invoices using the prescribed form in the Appendix 3 of this Circular.
The printing, publishing, management and use of
the VAT invoices shall be implemented in accordance with the regulations in the
Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government regulating the
invoices for the goods and service provision; the Decree No. 04/2014/ND-CP
dated January 17, 2014 of the Government on the amendments to some articles of
the Decree No. 51/2010/ND-CP and Circular No. 39/2014/TT-BTC dated February 31,
2014 of the Minister of Finance giving instructions on the implementation of
the Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government and the
Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government issuing
regulations on the invoices for the goods and service provision.
2. The foreigners shall present their valid
original passports or exit and entry permits which are issued by the foreign
authorities to the retailers upon their purchase. The retailers shall issue the
VAT invoices using the prescribed form in the Appendix 3 of this Circular
according to the information on the passports or exit and entry permits and the
goods that the foreigners actually purchase.
3. The foreigners shall check the information
that the retailers write on such VAT invoices. If the information is inaccurate,
they can request the retailer to correct it. If the information is correct,
they shall sign such VAT invoices.
4. The retailers shall write “Circular No.
72/2014/TT-BTC” on the corresponding line of the column “Note” of the
Declaration of invoices for goods and services (using form 01-1/GTGT issued
together with the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the
Minister of Finance giving instructions on the implementation of some articles
of the Law on Tax administration; the Law on the amendments to the Law on Tax
administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the
Government) upon the declaration of the VAT dossiers, which serves as a basis
for the reports under the regulations of this Circular.
5. The information on the VAT invoices that are
issued by the retailers shall be stored in the electronic management system of
the VAT refund for the foreigners.
Aticle 19. Presentation,
examination of VAT invoices and goods
1. The foreigners shall present the customs
authorities at the examination counters of VAT invoices and goods with:
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b) VAT invoices
c) goods
2. The customs authorities shall conduct
physical inspection of the goods at the counters where the VAT invoices and
goods shall be inspected. The inspection shall be conducted as follows:
a) Compare the information on the passports or
exit and entry permits with the information on the VAT invoices and the
regulations on the tax refund goods prescribed in Article 11 of this Circular;
b) Conduct physical inspection of the goods that
need physical inspection according to risk management principles;
c) Write the inspection result; define the types
of the goods, calculate the actual VAT that the foreigners shall be refunded in
accordance with the regulations in Article 12 of this Circular; sign, stamp on
the VAT invoices to confirm the inspection.
d) Update the information about the foreigners
and their actual VAT refunds on the database of the customs authorities in
charge of VAT refund for the foreigners that leave Vietnam using the prescribed
form in the Appendix 4 of this Circular.
Article 20. Tax refund for
the foreigners
1. After the VAT invoices and goods of the
foreigners are inspected, they must present the commercial banks at the tax
refund counters with:
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b) The original VAT invoices of the foreigners,
whose types of goods have been defined and VAT refunds have been calculated,
that have been stamped.
2. The commercial banks shall:
a) Check the airplane or ship tickets; VAT
invoices which have been inspected and stamped by the customs authorities;
b) Write the numbers and dates of the departures
of the a airplanes or ships on the VAT invoices;
c) Refund the VAT to the foreigners according to
their actual VAT refunds that are calculated by the customs authorities and
written in the VAT invoices;
d) Return the airplane or ship tickets to the
foreigners;
dd) Store the tax refund dossiers under the
regulations of the law.
Article 21. Payment for advanced
tax amount, VAT refund fees
1. Every 7 days, the commercial bank shall
compile a dossier requesting for the reimbursement of the advanced tax refunds
and payment of VAT refund fees to which it is entitled and send it to the
Provincial Department of Taxation where they register and declare tax. A
dossier consists of:
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b) A list of payments to be reimbursed using the
prescribed form in the Appendix 6 of this Circular.
2. Within 02 (two) working days from the receipt
of the dossier from the commercial bank, the Provincial Department of Taxation
where it registers and declares tax shall issue the Decision on Payment using
the prescribed form in the Appendix 7 of this Circular as well as made an
Refund order using the prescribed form issued together with the Circular No.
156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance giving instructions
on the implementation of some articles of the Law on Tax administration and the
Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and send it to
such commercial bank and the State Treasury on the same level in order to
transfer the money to the commercial bank.
3. Pursuant to the Decision on Payment and
Order on refund issued by the Provincial Department of Taxation where such
commercial bank registers and submits the tax declarations, the State Treasury
shall transfer the money to such commercial bank. The payment is
extracted from the VAT refund fund.
4. Bookkeeping and circulation of documents
shall be implemented in accordance with the regulations in Clause 1 and Clause
3 Article 59 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the
Minister of Finance.
Article 22. Penalty
imposition
Any foreigner, overseas Vietnamese, tax
authority, customs authority, tax official, customs official, retailer,
commercial bank, relevant organization and individual that breaches the regulations
in this Circular shall be penalized in accordance with the regulations in the
Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government regulating
the penalty for the administrative violations and enforcement of the
implementation of the customs administrative decisions, the Decree No.
129/2013/ND-CP dated October 16, 2013 of the Government regulating the penalty
for the violations of the laws on taxation and enforcement of the
implementation of the taxation administrative decisions and guiding documents
on the implementation of these Decrees.
Article 23. Reporting
1. The commercial banks shall report the
revenues from foreign exchange with foreigners to the State banks under the
regulations.
2. The retailers must report the sale of the goods
to the foreigners to the supervisory tax authorities using the form in the
Appendix 9 of this Circular not later than the 20th of the following
months of the quarters in which tax liability arises.
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4. The Provincial Department of Taxation where
the commercial banks register and declare tax shall notify them the result of
the reimbursement for the advanced tax refunds and payment of tax refund fees;
the Provincial Departments of Taxation shall send reports on the operation of
local VAT-free shops to the General Department of Taxation pursuant to the
regulations of tax administration and this Circular.
5. The General Department of Taxation, the
General Department of Customs shall send biannual reports on the implementation
of the regulations on the VAT refunds for the foreigners when they leave
Vietnam to the Ministry of Finance not later than July 10 and January 10.
Section 3. IMPLEMENTATION
Article 24. Transitional
regulations
The units that are selected for experimental
refund of VAT on goods of the foreigners that are bought in Vietnam and taken
with them when they leave Vietnam shall continue to refund VAT in accordance
with the regulations of this Circular.
Article 25. Effect
1. 1. This Circular takes effect from June 01,
2014 and replaces the Circular No. 58/2012/TT-BTC dated April 12, 2012 of the
Minister of Finance giving guidance on the implementation of the Decision No.
05/2012/QD-TTg dated January 19, 2012 of the Prime Minister on the experimental
VAT refund on goods of the foreigners that are bought in Vietnam and taken with
them when they leave Vietnam through Noi Bai and Tan Son Nhat International
airports; the Decision No. 1317/QD-BTC dated May 28, 2012 of the Minister of
Finance on the rectification to the Circular No. 58/2012/TT-BTC of the Ministry
of Finance giving instructions on some articles of the Decision 05/2012/QD-TTg
dated January 19, 2012 of the Prime Minister on the experimental VAT refund on
the goods of the foreigners that are bought in Vietnam and taken with them when
they leave Vietnam through the Noi Bai and Tan Son Nhat international airport.
2. If the relevant documents mentioned in this
Circular are amended or replaced, such amendments or replacements shall apply.
3. Any difficulty or obstacle that arises during
the implementation of this Circular should be reported to the Ministry of
Finance (the General Department of Customs) for consideration./.
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1. The Director of the General Department of
Customs shall promulgate the Customs procedures for the examination of the VAT
invoices and the goods of the foreigners leaving Vietnam, prepare facilities,
assign officials and cooperate with the General Department of Taxation in
instructing the customs units to refund the VAT to the foreigners, which
facilitates the import and export activities as well as the customs
administration according to the regulations of this Circular.
2. The Director of the General Department of
Taxation shall promulgate the Procedures for the appointment of retailers;
instruct the tax authorities at all levels, retailers, commercial banks,
relevant organizations and individuals to follow the instructions of this
Circular according to the regulations of this Circular within their scope of
responsibility.
3. The customs authorities, tax authorities,
customs officials, tax officials, foreigners, retailers, commercial banks,
relevant organizations and individuals shall implement the regulations of this
Circular.
P.P THE
MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
Phụ lục 3
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Appendix 3 (issued with Cirular No 72/2014/TT-BTC
dated 30/5/2014 by Minister of Finance)
Trang 1 ( page 1)
Mẫu số (Form No):
Ký kiệu(Reference No):
Số(No):……
HÓA
DƠN GIÁ TRỊ GIA TĂNG KIÊM TỜ KHAI HOÀN THUẾ
(VAT INVOICE CUM TAX REFUND DECLARATION)
Liên 1: Lưu (Copy 1: For archive)
…..ngày….tháng…..năm….( ….day …. month …. year….)
PHẦN A (do cửa
hàng ghi)
PART A (completed by retailer)
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a. Tên Dơn vị bán hàng (Name of
retailer):……………………………..
b. Mã số thuế (Tax code):…………………………………..
c. Dịa chỉ (Address): ……………………………
2. Thông tin
về khách hàng (Tourist’s information)
a. Họ và tên (Full name):………….…………………
b. Số hộ chiếu (Passport
number)/Giấy tờ nhập xuất cảnh (Entry or exit documents): ………………
c. Quốc tịch (Nationality):………………
3. Thông tin
về hàng hóa (Commodities’ information)
STT
(No)
Tên hàng hóa
(Name of Commodities)
Dơn vị tính
(Unit of measurement)
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Dơn giá
(Unit price)
Thành tiền
(Amount)
1
A
2
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Tổng tiền hàng (Total):
Thuế suất (Tax rate):
Thuế GTGT (VAT):
Tổng cộng tiền thanh toán (Total payment):
Số tiền viết bằng chữ (Total payment by
word):
Người nước
ngoài mua hàng (Tourist)
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Dại diện
Dơn vị bán hàng Sseller)
(Ký, ghi rõ họ
tên)
(Ký, Dóng dấu
(nếu có), ghi rõ họ tên)
Signature
and full name)
(Signature,
stamp (if applicable) and full name)
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Ghi chú:
- Liên 1: Lưu (Copy 1: For archive)
- Liên 2: Giao cho người mua (Copy 2: For
the Tourist)
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Trang 1/2 (page
1/2)
Trang 2 (page 2)
Mẫu số (Form No):
Ký kiệu(Reference No):
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HÓA DƠN GIÁ
TRỊ GIA TĂNG KIÊM TỜ KHAI HOÀN THUẾ
(VAT INVOICE CUM TAX REFUND DECLARATION)
Liên 1: Lưu (Copy 1: For archive)
…..ngày….tháng…..năm….( ….day …. month …. year….)
Thông tin
quan trọng cho người nước ngoài (Important notice to tourists)
- Bạn phải Dáp ứng Dầy Dủ Diều kiện tại Thông
tư số 72/2014/TT-BTC ngày 30/5/2014 của Bộ trưởng Bộ Tài
chính Dể Dược hoàn thuế giá trị gia tăng;
(Tourists must fulfill all the conditions specified in Circular No
72/2014/TT-BTC dated 30/5/2014 by the Minister of Finance to be
eligible for VAT refund)
- Bạn phải làm thủ tục hoàn
thuế trong vòng 60 ngày kể từ ngày mua hàng (kể từ ngày phát hành hóa Dơn);
(Tourists must claim for VAT refund within 60 days from the date of
purchase (from the date of issuing invoice)
- Bạn Dược hoàn thuế GTGT
khi Di Dường hàng không/ Dường biển tại sân bay quốc tế/ cảng biển quốc tế.
(Tourists shall claim for VAT refund when departuring from International
Airport/ International Seaport)
Phần B (Dành
cho cơ quan hải quan) (Part B (completed by customs))
Ghi kết quả kiểm tra hóa Dơn kiêm tờ khai hoàn
thuế, hàng hóa, tính số thuế giá trị gia tăng người nước ngoài Dược hoàn (Examination
results of VAT refund invoice and declaration, goods; calculation of VAT
amount refunded to tourist)
- Kết quả kiểm tra hàng
hóa, tính số thuế GTGT Dược hoàn (Result of goods examination, calculation
of VAT refund amount):
STT
(No)
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Số lượng
(Quantity)
Số tiền thuế
GTGT ghi trên hóa Dơn kiêm tờ khai hoàn thuế
(VAT amount declared in VAT refund invoice and declaration)
Số tiền thuế
GTGT Dược hoàn theo công thức quy Dịnh tại Diều 12 Thông tư số 72/2014/TT-BTC
của Bộ Tài chính
(VAT amount refunded to tourist using the formula stated in Article 12 of
the Circular 72/2014/TT-BTC of the Ministry of Finance)
1
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3
C
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Tổng cộng (Total)
……..ngày
……..tháng ……..năm …… (…..day …. month ... year…)
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(Ký, Dóng dấu công chức, ghi rõ họ tên) (Signature, stamp and full name)
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PHẦN C (Dành
cho ngân hàng thương mại là Dại lý hoàn thuế)
Part C (completed by commercial bank approved as VAT refund agent)
- Số hiệu, ngày tháng chuyến bay/chuyến tàu của
người nước ngoài xuất cảnh:
(Date and number of the Flight/Ship of the tourist)
- Số tiền thuế hoàn cho người nước ngoài xuất
cảnh:
(VAT amount refunded for the tourist)
……ngày…tháng….năm……(…….day…. month….. year….)
(Ký, Dóng dấu, ghi rõ họ tên) (Signature, stamp and full name)
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PHẦN D (Phần
dành cho người nước ngoài) Part D (completed by tourist)
Xác nhận Dã nhận Dược tiền hoàn thuế (Confirmation of the receipt of VAT
refunds)
Người nước ngoài (Tourist)
(Ký, ghi rõ họ tên) (Signature and full name)
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Ghi chú:
- Liên 1: Lưu (Copy 1: For archive)
- Liên 2: Giao cho người mua (Copy 2: For the
Tourist)
Trang 2/2
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