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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 17924/BTC-TCT
Re: settlement of input VAT that remain after deduction when a business is converted into an export processing enterprise

Hanoi, December 22, 2009

 

To: Provincial Departments of Taxation

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Point 4 Section I Part D of Circular No. 120/2003/TT-BTC ; Point 4 Section I Part D of Circular No. 32/2007/TT-BTC on eligibility for VAT refund: “Business establishments shall prepare tax statements upon their merger, consolidation, division, bankruptcy, dissolution, transfer; assignment, sale, lease of state-owned enterprises with overpaid VAT or VAT that is not completely deducted.”

Point 5 Part C of Circular No. 129/2008/TT-BTC , which came into force on January 01, 2009 on eligibility for VAT refund: “Business establishments shall prepare tax statements upon their merger, consolidation, division, bankruptcy, dissolution, transfer; assignment, sale, lease of state-owned enterprises with overpaid VAT or VAT that is not completely deducted.”

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Pursuant to Point 1 Section II Part B of Circular No. 129/2008/TT-BTC , which came into force on January 01, 2009: Goods/services supplied by a domestic business establishment for an export processing enterprise are eligible for 0% VAT (except for goods/services that are not eligible for 0% VAT).

Therefore:

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The enterprise shall prepare a tax statement and determine the VAT incurred before the conversion.

The application for tax refund is specified in Point 9 Section I part G of Circular No. 60/2007/TT-BTC on tax administration and application for tax refund upon the taxpayer’s merger, division, dissolution, bankruptcy, transfer or shut down, according to which a competent authority’s document certifying that the enterprise is an export processing enterprise (the original or revised certificate of investment registration specifying that the enterprise is an export processing enterprise) shall be used instead of the competent authority’s decision on merger, division, dissolution, bankruptcy, transfer or shut down.

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For your reference and compliance. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

 

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PP MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan

 

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