MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.: 1317/QD-BTC
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Hanoi, May 28, 2012
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DECISION
ON REVISING THE CIRCULAR NO. 58/2012/TT-BTC OF THE MINISTRY OF FINANCE
GUIDING THE IMPLEMENTATION OF SOME CONTENTS OF THE DECISION NO. 05/2012/QD-TTG
DATED JANUARY 19TH, 2012 OF THE PRIME MINISTER REGARDING THE PILOT
IMPLEMENTATION OF VALUE ADDED TAX REFUND FOR GOODS PURCHASED IN VIETNAM BY
OVERSEAS VISITORS DEPARTING THROUGH THE BORDER GATES OF NOI BAI INTERNATIONAL
AIRPORT AND TAN SON NHAT INTERNATIONAL AIRPORT
THE MINISTER OF FINANCE
Pursuant to the
Law on Promulgation of legal documents No. 17/2008/QH12 dated June 3rd, 2008;
Pursuant to the
Decree No. 100/2010/ND-CP dated September 28th, 2012 of the Government
regarding the Gazette of the Socialist Republic of Vietnam;
Pursuant to
Item 7, Article 1 of the Decree No. 09/2010/ND-CP revising and supplementing
several articles of the Decree No. 110/2004/ND-CP dated April 8th, 2004 of the
Government regarding archival work;
Pursuant to the
Decree No. 118/2008/ND-CP dated November 27th, 2008 of the Government
regulating the functions, responsibilities, powers and organisation structure
of the Ministry of Finance;
On
consideration of the proposals of the Director General of Customs and the
Director General of Legal Department,
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Article 1. To make some wording revisions in the Circular No. 58/2012/TT-BTC
dated April 12th, 2012 of the Ministry of Finance guiding the implementation of
some contents of the Decision No. 05/2012/QD-TTg dated January 19th, 2012 of
the Prime Minister regarding the pilot implementation of Value Added Tax refund
for goods purchased in Vietnam by overseas visitors departing through the
border gates of Noi Bai International Airport and Tan Son Nhat International
Airport as follows:
1. The 3rd hyphen,
Point b Item 3 Article 11 of the Circular No. 58/2012/TT-BTC, printed as
follows:
“- If the dossiers
are complete and meet the regulated requirements, within 07 (seven) working
days, the tax management unit directly supervising the enterprise shall report
to the Tax Department at the locality where the enterprise’s head office is
located. Within 07 (seven) working days, the Tax Department at the locality
where the enterprise’s head office is located shall send written notification
using the Form provided in Appendix 2 of this Circular to the enterprise.”
Now revised as
follows:
“- If the dossiers
are complete and meet the regulated requirements, within 07 (seven) working
days, the tax management unit directly supervising the enterprise shall report
to the Tax Department at the locality where the enterprise’s head office is
located, and the Tax Department at the locality where the enterprise’s head
office is located shall send written notification using the Form provided in
Appendix 2 of this Circular to the enterprise.”
2. Item 2 Article
13 of the Circular No. 58/2012/TT-BTC, printed as follows:
“2. The number of
commercial banks to act as pilot refund agents: 02 banks, of which:
a) 01 commercial
bank to act as the pilot refund agent at Tan Son Nhat International Airport;
b) 01 commercial
bank to act as the pilot refund agent at Noi Bai International Airport.”
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“2. The number of
commercial banks to act as pilot refund agents: 04 banks, of which:
a) Minimum of 02
commercial banks to act as the pilot refund agents at Tan Son Nhat
International Airport;
b) Minimum of 02
commercial banks to act as the pilot refund agents at Noi Bai International
Airport.”
3. Item 1, Item 2
Article 17 of the Circular No. 58/2012/TT-BTC, printed as follows:
“1. Before
proceeding with the procedures for check-in luggage and getting boarding
passes, overseas visitors shall have to present to the customs authority at the
counters for checking invoices cum refund declarations and goods the following
documents:
a) Passports or
entry and exit papers;
b) Invoices cum
refund declaration;
c) Goods.
2. The customs
authority shall conduct physical examination of the goods at the counters for
checking invoices cum refund declaration and goods. The examination shall be
conducted as follows:”
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“1. Overseas
visitors shall have to present to the customs authority at the counters for
checking invoices cum refund declaration and goods the following documents:
a) Passports or
entry and exit papers;
b) Invoices cum
refund declaration;
c) Goods.
2. The customs
authority shall conduct physical examination of the goods at the counters for
checking invoices cum refund declaration and goods. The examination shall be
conducted as follows:”
Article 2. Effectiveness of the Decision:
This Decision
shall come into force from June 1st, 2012 and shall be an integral part of the
Circular No. 58/2012/TT-BTC dated April 12th, 2012 of the Ministry of Finance
guiding the implementation of some contents of the Decision No. 05/2012/QD-TTg
dated January 19th, 2012 of the Prime Minister regarding the pilot
implementation of Value Added Tax refund for goods purchased in Vietnam by
overseas visitors departing through the border gates of Noi Bai International
Airport and Tan Son Nhat International Airport.
Article 3. Implementation responsibility
The Director
General of Customs, the Director General of Taxation and relevant units are
responsible for the fully implementation of the guidelines regulated in the
Circular No. 58/2012/TT-BTC dated April 12th, 2012 of the Ministry of Finance
and the revisions provided in this Decision.
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To:
- Office of the Secretary General;
- Central Party Office and Committees under the Party;
- National Assembly Office, State President Office, Government Office;
- Supreme People’s Procuracy, Supreme People’s Court;
- State Audit Authority;
- Ministries, Ministry-level agencies, agencies directly under the
Government;
- Office of the Central Steering Committee for Anti-Corruption;
- The central organs of mass organisations;
- People’s Committees of Provinces and Municipalities directly under the
Government;
- Vietnam Chamber of Commerce and Industry;
- The Gazette;
- Department for Inspection of Documents – Ministry of Justice;
- The Government’s Website;
- Units of the Ministry of Finance, Website of the Ministry of Finance;
- Customs Departments of Provinces and Municipalities directly under the
Government;
- Taxation Departments of Provinces and Municipalities directly under the
Government;
- Website of the Ministry of Finance, Ministry of Foreign Affairs, Ministry
of Culture, Sports and Tourism, General Department of Tourism;
- Website of the General Department of Customs; General Department of
Taxation;
- Copies: Archives, General Department of Customs. (280)
ON BEHALF OF THE MINISTER
CHIEF OF THE OFFICE
Nguyen Duc Chi