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THE
PRIME MINISTER
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
05/2012/QD-TTg
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Hanoi,
January 19, 2012
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DECISION
ON PILOT OF THE BOUGHT TO CARRY
THE PRIME MINISTER
Pursuant to the
Law on Organization of Government dated December 25, 2001;
Pursuant to the
Law on Value Added Tax dated June 03, 2008;
Pursuant to the
Law on Tax management dated November 29, 2006;
At the proposal
of Minister of Finance,
DECIDES:
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This decision
defines on the subject, location, procedures, time to pilot the value-added tax
refund for goods purchased by foreigners in Vietnam to carry when exiting the
border gates of Noi Bai International Airport and Tan Son Nhat International
airport.
Article 2.
Subjects of application
Subjects of
application of this Decision are: Foreigners purchased goods in Vietnam and
brought along when exiting the border gates of Noi Bai International Airport
and Tan Son Nhat International airport (hereinafter referred to as foreigners);
the customs offices, tax offices and customs officers, tax officials;
businesses facilities, commercial banks are selected to pilot; other agencies,
organizations and individuals participating in the pilot of value added tax
refund under the provisions of this Decision.
Article 3. The
foreigners, goods to be subjects to refund
A. Foreigners who
are subjects to refund of value added tax as prescribed in this Decision are:
a) Brought
passport is not a passport granted by the competent state agencies of Vietnam;
b) Not being a
member of the cabin crew on the flights leaving from Vietnam to foreign
countries.
2. Goods refunded
value added tax under the provisions of this Decision must satisfy the following
conditions:
a) Being goods
subject to value added tax, unused and allowed to bring along on the aircrafts
as prescribed by law on security, aviation safety;
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c) Having the
invoices together with declarations of tax refund issued within 30 days from
the date of departure to their countries;
d) The value of
goods recorded in invoice and declaration of tax fund for goods bought in 01
(a) store in 01 (a) the date (including cumulating many purchase invoices
within 01 day at 01 store) at least from 02 (two) million VND or more.
Article 4.
Conditions, the choice of business facilities, banks participating in the pilot
1. Conditions, the
selection of business facilities participating in the pilot.
a) Business
facilities participating in implementation of this Decision must satisfy the
following conditions:
- Being
enterprises established and operating under Vietnam law, trading items refunded
as prescribed in clause 2, Article 3 of this Decision; having business
locations in the Hanoi city, Ho Chi Minh City or in the center of handicraft
villages in the destinations of the travel routes;
- Performing the
regimes of accounting, invoices, vouchers as prescribed by law; declaring and
paying value added tax by the deduction method.
b) Business
facilities which meet the sufficient conditions specified in point a of this
clause registered and are considered and decided on selection of participation
in the implementation of this Decision by the Ministry of Finance.
2. Commercial bank
established and operating under the provisions of the Law on Credit
Institutions, to be coordinated by the Ministry of Finance with the State Bank
of Vietnam to select as an agent of tax refund to make this Decision.
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1. Place of
inspecting cargos, checking invoices, tax refund declarations is set at the
regions making procedures of baggage sending and boarding pass of the Noi Bai
international airport, Tan Son Nhat international airport and ensured the
following conditions:
a) Having enough
surface area needed to sort, inspect cargos, check invoices cum tax refund
declarations;
b) Having its own
counters (or kiosks) meeting the requirements of safety and order.
2. Places to pay
amount of VAT refund are placed in the isolated areas of Noi Bai international
airport, Tan Son Nhat international airport that have their own counters (or
kiosks), ensuring the conditions of money management, accounting documents in
accordance with the law provisions.
Article 6.
Invoices cum tax refund declarations; dossiers and procedures for inspecting
cargos, checking invoices cum tax refund declarations; dossiers and procedures
for paying amount of tax refund
1. Invoices cum
tax refund declarations defined by the Ministry of Finance.
Business
facilities selected to participate in implementing this Decision when selling
goods to foreigners are responsible for recording all the contents to be shown
in the invoices cum tax refund declarations in accordance with provisions of
the Ministry of Finance for providing for buyers.
2. Dossiers and
procedures for inspection of the invoice cum tax refund declarations:
a) The foreigners
purchasing goods in the business facilities provided for in clause 1, Article 4
of this Decision must present passports (originals) to be the business
facilities to provide invoices cum tax refund declarations for goods brought
along as exiting;
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b) Prior to
conducting the procedures of baggage sending and boarding pass, at the place
specified in clause 1 of Article 5 of this Decision, the foreigners must
present to the customs offices:
- Passport
(original);
- Invoice cum tax
refund declaration (original) as prescribed at point c, clause 2 of Article 3
of this Decision;
- Goods actually
brought along when exiting requested for tax refund.
c) After checking
records and goods specified at point b of this clause, the customs officers
shall sign to certify and seal "checked" into the invoice cum the tax
refund declaration and return to the foreigners.
3. Dossiers and
procedures for paying amount of tax refund:
a) Before going on
board for exiting to foreign countries, at the place specified in clause 2 of
Article 5 of this Decision, the foreigners must present to the commercial banks
selected as agents for tax refund the records:
- Passport
(original);
- Boarding pass of
the flight of departure to foreign country (original);
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b) After
commercial banks selected as agents for tax refund check the records specified
in point a of this clause, withdraw invoices cum the tax refund declarations
(originals) and conduct procedures paying amount of tax refund to the
foreigners.
Article 7. The
amount of tax refundable and service charges; payment of tax refund and
settlement of amount of tax refund paid.
1. Determination
of the amount of tax refundable to pay to foreigners:
Refundable tax
amount to pay to foreigner = total amount of value added tax required to refund
(-) fee of tax refund services, including:
a) Total amount of
value added tax refundable is the amount of value-added tax recorded in invoice
cum tax refund declaration of the goods actually brought along by foreigner
when exiting that has been inspected and certified by the customs office;
b) Fee for service
of tax refund shall be determined as prescribed in clause 2 of this Article.
2. Fee for service
of tax refund shall not exceed 15% on the total amount of value added tax
required to refund collected by commercial banks selected as agents for
spending the costs of the service for tax refund.
The Ministry of
Finance shall specify the rates of service fee, the other costs for serving the
tax refund at this clause.
3. Payment of
amount of tax refund; payment and settlement of amount of tax refund paid or
service charges collected.
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b) Amount of tax
refund is paid in cash. The currency refunded is Vietnam dong. In case
foreigners request for being paid in foreign currency, amount of tax refund
shall be converted from Vietnam dong into foreign currencies at the exchange
rate of transactions listed by commercial banks chosen as the agent of tax
refund at the time of payment of tax refund;
c) Ministry of
Finance shall provide for the payment and settlement of amounts of tax refund
paid, service fees collected by commercial banks as agents for tax refund with
the state budget.
Article 8. Time
of pilot
Pilot period of
value added tax refund under the provisions of this Decision is from July 01,
2012 to the end of June 30, 2014.
Article 9.
Handling of violations
1. Organizations
and individuals with false declaration leading the refundable tax increases or
fraud, tax evasion, then depending on the severity, violations will be handled
in accordance with the law of tax administration.
2. Organizations
and individuals causing damage to the refundable amount of the foreigners under
the provisions of this Decision shall pay compensation for all damages caused
and depending on the severity, violations will be handled according to the
provisions of law.
Article 10.
Responsibility for implementation organization
A. Ministry of
Finance is responsible for:
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b) Presiding over
and coordinating with the Ministry of Culture, Sport and Tourism, Ministry of
Industry and Trade, State Bank of Vietnam and other concerned agencies and
localities to decide on the selection of enterprises, commercial banks
conducting as agents for tax refund provided for in Article 4 of this Decision;
c) Presiding over
and coordinating with ministries, concerned localities to organize the
implementation of this Decision; annually sum up partially the implementation;
in the second quarter of 2014 to review the pilot and propose the official
refund of VAT for goods purchased by foreigners in Vietnam to carry when
exiting.
2. Ministry of
Transport is responsible for:
a) Presiding over
and coordinating with the Ministry of Finance and State Bank of Vietnam to
direct the North Airports
Corporation,South Airports Corporation to arrange location,
premises, counters (or kiosks) of inspecting cargos, checking invoices cum tax refund
declarations and place of tax refund at the Tan Son Nhat international airport,
Noi Bai international airport specified in Article 5 of this Decision;
b) Coordinating
with the Finance Ministry in organizing the implementation of this Decision.
3. Ministry of
Industry and Trade, Ministry of Culture, Sport and Tourism, Ministry of
Information and Communications, Ministry of Foreign Affairs, Chamber of
Commerce and Industry of Vietnam, the People's Committee of Hanoi City,
People's Committee of Ho Chi Minh City are responsible for:
a) Studying and
collecting information on enterprises, types of goods that buyers often
purchase in Vietnam to bring along when exiting to coordinate with the Ministry
of Finance in the selection of enterprises registered for this Decision;
b) Propagating and
disseminating policy of value-added tax refund of this Decision;
c) Coordinating
with the Finance Ministry in organizing the implementation of this Decision.
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Article 11.
Implementation provisions
1. This Decision
takes effect as from July 01, 2012.
2. The ministers,
heads of ministerial-level agencies, heads of Governmental agencies, Presidents
of the People’s Committees of provinces and cities directly under the Central
Government and other concerned organizations and individuals shall implement
this Decision./.
PRIME
MINISTER
Nguyen Tan Dung