MINISTRY OF FINANCE OF VIETNAM
GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
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No. 558/TCT-CS
Re: VAT policies.

Hanoi, February 20, 2024

 

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Below is the response of General Department of Taxation to Official Dispatches of Departments of Taxation of Khanh Hoa, Binh Duong, Thanh Hoa, Ha Nam, Binh Phuoc, Bac Ninh provinces, and Ho Chi Minh City enquiring about VAT on in-country export and import:

Pursuant to Clause 1 and Clause 2 Article 9 of Circular No. 219/2013/TT-BTC dated December 31st 2013 of the Ministry of Finance on 0% VAT;

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Pursuant to Clause 1 Article 35 of the Government’s Decree No. 08/2015/ND-CP dated January 21st 2015 elaborating the Law on Customs; Article 86 on in-country exports and imports in Circular No. 38/2015/TT-BTC dated March 25th 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection, export and import duties, and tax administration of exports and imports.

On July 12th 2023, the General Department of Customs issued Official Dispatch No. 3622/TCHQ-GSQL in response to enquiries about foreign traders without presence in Vietnam. The Official Dispatch refers to Clause 2 Article 3 of the Government’s Decree No. 90/2007/ND-CP on the rights to export of foreign traders without presence in Vietnam and Clause 5 Article 3 of the Law on Foreign Trade Management No. 05/2017/QH14: If it has been determined that a foreign trader has engaged in investment and business in Vietnam in the forms prescribed by investment, trade and enterprise laws and has established a representative office or branch in Vietnam in accordance with trade and enterprise laws, such foreign trader is not considered a "foreign trader without presence in Vietnam".

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If the customs authority has determined that an enterprise opens the in-country export declaration against regulations of Point c Clause 1 Article 35 of Decree No. 08/2015/ND-CP, the tax authority will not grant tax refund due to unsatisfactory customs declaration as per regulations.

General Department of Taxation requests that Departments of Taxation cooperate with relevant customs authorities in instructing their units pursuant to regulations of law on VAT, relevant regulations of law on in-country exports and in consideration of their situation.

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