|
MINISTRY OF
FINANCE
-------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
-------------
|
|
No. 34/VBHN-BTC
|
Hanoi, August
26, 2020
|
CIRCULAR1
ON REFUND OF VALUE-ADDED TAX ON GOODS CARRIED BY FOREIGNERS
AND OVERSEAS VIETNAMESE UPON THEIR EXIT FROM VIETNAM
Circular No. 72/2014/TT-BTC dated May 30, 2014
of the Minister of Finance on refund of value-added tax on goods carried by
foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2014, amended by:
Circular No. 92/2019/TT-BTC dated December 31,
2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC
dated May 30, 2014 of the Minister of Finance on refund of value-added tax on
goods carried by foreigners and overseas Vietnamese upon their exit from
Vietnam, coming into force as of July 1, 2020.
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;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Under the direction of the
Prime Minister in the Official Dispatch No. 806/TTg-KTTH dated May 30, 2014;
At the request of the
Director of the General Department of Customs;
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: 2
Section 1. GENERAL PROVISIONS
Article 1. Scope
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
entities
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.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4) Commercial banks approved as VAT refund
agents for foreigners (hereinafter referred to as commercial banks).
5) Other organizations and individuals engaged
in activities related to TAX refund for foreigners.
Article 3. Rules for
carrying out customs procedures, customs supervision, and tax administration3
The physical inspection of goods, customs
supervision and tax administration in respect of refund of VAT to foreigners
shall be carried out in accordance with the provisions of Government's Decree
No. 08/2015/ND-CP dated January 21, 2015 and Government's Decree No.
59/2018/ND-CP dated April 20, 2018 elaborating and providing measures for
implementation of the Law on customs regarding customs procedures, customs
inspection, supervision and control; Circular No. 38/2015/TT-BTC dated May 23,
2015 and Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of
Finance prescribing customs procedures, customs inspection and supervision,
import and export duties, and tax administration in respect of imports and
exports; the Law on tax administration No. 38/2019/QH14 dated June 13, 2019 and
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. VAT refund offices that are located at the
quarantine areas in international airports, VAT refund areas at international
seaports must have separate counters (or kiosks) and ensure the requirements
for management of money and accounting records under the regulations of the
law.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Entities granted the right to access and
exchange information through the VAT refund system:
a) Customs authorities;
b) Tax authorities;
c) Commercial banks approved as VAT refund
agents;
d) Enterprises certified by tax authorities
as retailers of VAT-refunded goods to foreigners.
3. Access to and information exchange through
the VAT refund system:
a) The entities prescribed in Point a, Point
c and Point d Clause 2 of this Article access the VAT refund system using user
accounts provided by customs authorities.
b) Tax authorities shall provide information
on certified retailers of VAT-refunded goods through the VAT refund system in
accordance with the provisions in Clause 2 Article 9 of this Circular.
c) Immediately after receiving information on
certified retailers of VAT-refunded goods provided by tax authorities through
the VAT refund system, customs authorities (General Department of Customs)
shall send user accounts and passwords for accessing the VAT refund system to
registered emails of retailers.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
dd) Access to and information exchange
through the VAT refund system must be carried out intra vires and by using
digital signatures in accordance with regulations of the Law on e-transactions.
Article 5. Rights and
obligations of foreigners
1. Receive refunds of VAT on goods complying
with the regulations in Article 11 this Circular.
2. Receive instructions, relevant information
and documents to exercise the rights and fulfill the obligations related to the
tax.
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 355 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.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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. 6 Register the sale of goods at
the registered places and take legal responsibility for the registration of the
sales of VAT-free goods. Any modification or termination of registered sale of
VAT-refunded goods must be carried out in accordance with the provisions in
Article 14 of this Circular.
3. Display the Signs “VAT-free shop” (in both
Vietnamese and English) and take them down when they stop selling VAT-free
goods.
4. Receive instructions on the implementation
related to the VAT refund for the foreigners from the tax authorities and
customs authorities.
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. 7 Based on information in the
foreigner’s unexpired passport or entry and exit documents and the sold goods,
the retailer shall make the VAT invoice , using the form in Appendix 38
enclosed herewith, for the goods eligible for VAT refund as prescribed in
Article 11 of this Circular on the VAT refund system or its software system
which is connected to the VAT refund system, digitally sign the VAT invoice ,
send information about the VAT invoice as prescribed in Section II.1 Appendix
109 enclosed herewith to customs authorities, print and give the VAT
invoice to the foreigner. The printed invoice shall be valid as the electronic
one.
In the case of failure of the VAT refund
system, the retailer shall make the VAT invoice according to the form in
Appendix 310 enclosed herewith, sign, stamp and give it to the
foreigner. The printed invoice shall be used as the basis for the customs
authority to check and examine the goods.
Immediately when the VAT refund system works
again, the retailer shall update it with information on the issued paper
invoice in the same manner as a VAT invoice made on the VAT refund system. The
updated VAT invoice must have the same number, reference number and contents as
those of the paper invoice.
7. 11 Print, issue, manage and use
electronic VAT invoice according to Clause 1 Article 18 of this Circular.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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.
4. Submit the tax declarations and tax pursuant
to the regulations on the service fees for the VAT refund (hereinafter referred
to as VAT refund fees) that they can receive when they give the VAT refunds to
the foreigners.
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.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9. 13 Be provided with user
accounts for accessing and using the VAT refund system as prescribed in Article
4a of this Circular.
10. Exercise other rights and fulfill other
obligations under the regulations of the Law on Tax administration and other
related 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.
3. The Chiefs of Sub-departments of Customs
shall decide the receipt of VAT invoices and goods that are presented later
than the deadline prescribed in Clause 5 Article 5 of this Circular.
4.14 General Department of Customs
shall receive and transfer applications for approval as VAT refund agents
submitted by commercial banks to the Ministry of Finance for selection as
prescribed in Article 15 of this Circular; receive and transfer applications
from provincial People's Committees to the Ministry of Finance for selection of
international airports and seaports accepting foreigners’ claims for VAT refund
in a manner ensuring economic efficiency and meeting management requirements.
5.15 Update the VAT refund system
with the information prescribed in Section II.2 Appendix 1016
enclosed herewith.
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.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7a.19 Within the same working day
or not later than the next working day, customs authorities shall give written
notification to the Department of Taxation in charge of managing retailers of
VAT-refunded goods in the following cases:
a) The retailer does not make the VAT invoice
according to the form in Appendix 320 enclosed herewith on the VAT
refund system or fails to transmit the complete VAT invoice to the VAT refund
system, except cases of the VAT refund system failure as prescribed in Clause 6
Article 6 of this Circular;
b) The retailer makes a VAT invoice which
does not contain adequate and accurate information as prescribed in Appendix 321
enclosed herewith or whose information does not match with the actual
conditions of goods;
c) The retailer violates any regulations on
VAT refund laid down in this Circular.
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 and entitlements
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.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2a.24 Immediately after receiving
information on retailers of VAT-refunded goods from customs authorities as
prescribed in Clause 7 Article 8 of this Circular, tax authorities shall check
the received information and carry out following processing steps as
prescribed.
In cases where a retailer does not make the
VAT invoice according to the form in Appendix 325 enclosed herewith
on the VAT refund system or fails to transmit the issued VAT invoice to the VAT
refund system, tax authorities shall, based on information provided by customs
authorities, make violation records. Where the retailer repeats the violation
of failure to make VAT invoice according to the form in Appendix 326
enclosed herewith or failure to transmit the issued VAT invoice to the VAT
refund system, the tax authority shall impose penalties for administrative
violations against regulations on taxation and invoice (if any) and take
actions against the violations in accordance with Clause 3 Article 14 of this
Circular.
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.
8.27 Access and make connections
to the VAT refund system as prescribed in Article 4a of this Circular.
9. Fulfill other obligations and entitlements in
accordance with the regulations of the Law on Tax administration and relevant
law regulations.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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.
2.28 On the monthly and annual
basis, provincial branches of the State Treasury shall compare and certify
accounting reports on VAT refunds with tax authorities of the same level as
prescribed.
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.
5.29 (annulled)
6. Fulfill other obligations and entitlements
under the regulations of the law.
Section 2. SPECIFIC
PROVISIONS
Article 11. VAT-free goods
VAT-free goods must be:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Goods that can be carried on airplanes
prescribed in Article 12 of the Law on civil aviation of Vietnam dated June 29,
2006 and the guiding documents on the implementation.
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.
5.31 Goods must be bought at
certified retailers of VAT-refunded goods, in brand-new and full-package
conditions and must be sold with the VAT invoice issued within the maximum
duration of 60 (sixty) days before the date of exit.
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.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. In order to be appointed as a retailer,
the enterprise must:
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 branch or store; or
- The place where its sales agent is located.
b) comply with regulations on bookkeeping and
invoicing; declare and pay VAT using the credit-invoice method.
c) It has a commitment to make connections to
the VAT refund system as prescribed in Article 4a of this Circular.
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 133 in this
Circular;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. The procedures for the
appointment of the retailer:
a) The enterprise shall send
an application for certification as a retailer of VAT-refunded goods to its
supervisory tax authority. If an enterprise wishes to sell VAT-refunded goods
at its branch or store located in a province or city different from the one
where its headquarters is located, that branch or store shall send the
application to its 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 adequate and the
enterprise meets all eligibility requirements, within 07 (seven) working days
from the receipt of the adequate application, the Department of Taxation of
province or city where the enterprise’s headquarters is located shall make a
written certification according to the form in Appendix 234 enclosed
herewith and send it to the enterprise (if the enterprise’s supervisory tax
authority is a provincial Department of Taxation), or the Sub-department of
Taxation shall send a written request to the Department of Taxation of province
or city where the enterprise’s headquarters is located to issue a written
certification of retailer of VAT-refunded goods (if the enterprise’s
supervisory tax authority is a Sub-department of Taxation). Within 05 working days from the receipt of the
written request from the Sub-department of Taxation, the Department of Taxation
of province or city where the enterprise’s headquarters is located shall make a
written certification according to the form in Appendix 235 enclosed
herewith and send it to the enterprise.
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:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) The procedures are prescribed in Clause 3
Article 13 of this Circular.
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.
3.37 If the retailer violates any
regulations on VAT refund, the provincial Department of Taxation shall,
depending on each violation and its severity, take actions against the
violation. If the retailer repeats the violation of failure to make VAT invoice
according to the form in Appendix 338 enclosed herewith or failure
to transmit the issued VAT invoice to the VAT refund system, in addition to the
administrative penalty (if any), the provincial Department of Taxation shall
consider deciding to terminate the sale of VAT-refunded goods, transmit
information to the VAT refund system, and publish the same on its website and
the website of General Department of Taxation.
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.
2.39 Procedures for approval as a
VAT refund agent:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) The application for approval as a VAT
refund agent, which includes information on the digital signature of the
commercial bank such as number, certification authority and holder of the
digital certification, date of validity, expiry date and public key;
b) The license to provide foreign exchange
services issued to the commercial bank by the State Bank: 01 copy bearing the
commercial bank’s “certified true copy” stamp.
3.40 The General Department of
Customs shall receive and examine the application submitted by the commercial
bank.
a) If the application is inadequate, a
written request for modification of the application shall be sent to the
commercial bank within three (03) working days from the receipt of the
application;
b) If the application is refused, a written
response shall be given to the commercial bank within 05 (five) working days
from the receipt of the application;
c) If the application is adequate and the
commercial bank meets all eligibility requirements, within seven (07) working
days from the receipt of the application, the Ministry of Finance (General
Department of Customs) shall send a written notification to the commercial bank
eligible to act as a VAT refund agent and provide it with a user account for
accessing the VAT refund system.
4.41 (annulled)
Article 16. Stopping acting
as VAT refund agents
1. If any commercial bank that has received a
written notification of the eligibility to act as a VAT refund agent from the
Ministry of Finance wishes to stop acting as a VAT refund agent shall follow
these procedures:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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.
2. The customs authorities, commercial banks
shall assign the officials to refund the VAT to the foreigners in everyday
including Sunday, public holidays and outside the working hours in accordance
with the regulations of this Circular.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.42 Retailers shall make and use
VAT invoice as prescribed in Clause 6 Article 6 of this Circular.
Printing, issuance, management and use
of VAT invoice shall comply with regulations on invoices and relevant guiding
documents.
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 343 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.
5.44 (annulled)
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:
a) passports or exit and entry permits;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) goods.
2.45 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 information on the passport or
entry and exit document with those on the VAT invoice; information on the VAT
invoice input into the VAT refund system by retailers and regulations on
VAT-refunded goods as prescribed in Article 11 of this Circular;
b) Physically inspect the goods which are
subject to the physical inspection according to the risk management rules.
If the actual conditions of the good do not
match the description of the good on the VAT invoice in Appendix 10 46 enclosed
herewith or the VAT invoice does not contain adequate information or is not
available on the VAT refund system (except the case of failure of the VAT
refund system), the customs authority shall verify information with the
relevant retailer. If the information provided by the retailer does not match
with the information about the good, and the information on the VAT invoice and
passport, the customs authority shall refuse to refund VAT;
c) Record examination results and append a
stamp to approve or reject VAT refunds. If the customs authority approves VAT
refunds, it shall determine the good and calculate the actual amount of VAT
refunds paid to the foreigner as prescribed in Article 12 of this Circular;
d) Update the VAT refund system with the
information prescribed in Section II.2 Appendix 1047 enclosed
herewith, and apply the digital signature.
In the case of failure of the VAT refund
system, the customs authority shall append signature and stamp to approve or
reject VAT refunds on the VAT invoice.
Article 20. Tax refund for
the foreigners
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) The airplane or ship tickets;
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.
2.48 The commercial bank shall:
a) Check the boarding pass to the aircraft or
ship; the VAT invoice; information on the VAT refund system about the
passenger, the good, approval of VAT refunds given by the customs authority,
and actual amount of VAT refund.
If the information about the passenger on the
boarding pass to the aircraft or the ship does not match with those on the VAT
invoice examined and certified by the customs authority, the commercial bank
shall verify the information with the customs authority. If the information
provided by the customs authority does not match with the information on the
boarding pass to the aircraft or the ship, the commercial bank shall reject VAT
refunds and notify the customs authority of such rejection through the VAT refund
system;
b) Update the VAT refund system or the
commercial bank’s software system connected to the VAT refund system with
number and date of the flight or trip, and other information prescribed in
Section II.3 of Appendix 10 enclosed herewith, digitally sign and transmit such
information to the customs authority;
c) Make payment, in cash or via international
card of the foreigner, of the actual amount of VAT refunds specified on the VAT
invoice by the customs authority.
In the case of payment of VAT refunds via the
foreigner’s international card, the bank shall compare information (name and
card number) registered by the foreigner for receiving VAT refunds with those
on the card presented by the foreigner.
In the case of failure of the VAT refund
system, the commercial bank shall, based on the VAT invoice and certification
of the customs authority as prescribed in Point d Clause 2 Article 19 hereof,
pay VAT refunds to the foreigner according to Clause 2 of this Article, and
append signature and stamp certifying the payment on the VAT invoice .
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d) Return the boarding pass to the flight or
ship to the foreigner;
dd) Keep electronic and paper VAT
refund-related documents in accordance with applicable laws.
Article 21.50
Payment for advanced tax amount, VAT refund fees
1. Every five (5)
working days, based on its actual conditions, the commercial bank shall make a
request for reimbursement of advanced VAT refunds and payment of VAT refund
fees on the VAT refund system, and send it to the provincial Department of
Taxation where it registers and declares tax, and to the Customs Department of
province or city where the payment of VAT refunds was made by the commercial
bank. A dossier consists of:
a) The written request for reimbursement of
advanced VAT refunds and payment of VAT refund fees, which is made according to
the form in Appendix 5 enclosed herewith;
b) The statement of payments to be
reimbursed, which is made according to the form in Appendix 6 enclosed
herewith.
2. Within the maximum
duration of two (02) working days from the receipt of the request from the
commercial bank, based on certifications of VAT refunds electronically provided
by customs authorities, the provincial Department of Taxation where the
commercial bank registers and declares tax shall promulgate a decision on
payment according to the form in Appendix 751 enclosed herewith, and
make an order for refund of state budget revenues according to the form
enclosed with the Circular No. 77/2017/TT-BTC dated July 28, 2017 of the
Minister of Finance providing guidance on state budget accounting and State
Treasury operations, and then send them to the commercial bank and the State
Treasury's branch of the same level for transferring money to the commercial
bank.
3. Based on the decision
on payment and refund order issued by the provincial Department of Taxation,
the State Treasury shall transfer money to the commercial bank in accordance
with the Circular No. 99/2016/TT-BTC dated June 29, 2016 and the Circular No.
31/2017/TT-BTC dated April 18, 2017 of the Minister of Finance providing
guidance on management of VAT refunds.
4. Statement and
transfer of documents shall be carried out in accordance with Article 19 of the
Circular No. 99/2016/TT-BTC dated June 29, 2016, as amended in the Circular No.
31/2017/TT-BTC dated April 18, 2017 and Clause 3 Article 59 of the Circular No.
156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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.
2.52 By the 20th of the month
following the quarter in which tax liability arises, the retailer of
VAT-refunded goods shall submit reports to its supervisory tax authority on the
sale of goods to foreigners according to the form in Appendix 9 enclosed
herewith and in accordance with regulations promulgated by the Director General
of General Department of Taxation.
3.53 By the 10th of the following
month, the Provincial Department of Taxation where the commercial bank or the
retailer registers and declares tax shall play the leading role and cooperate
with the State Treasury in comparing actual amounts of VAT refunds according to
Clause 2 Article 10 of this Circular; cooperate with the Customs Department of
the same level to review and compare the actual amounts of VAT refunds declared
or paid by the retailer, VAT refunds and VAT refund fees reimbursed and paid to
the commercial bank. In cases where figures between the relevant parties are
not matched, regulatory authorities shall cooperate together to find the causes
and deal with that to ensure the processing of claims for VAT refund of
foreigners in accordance with applicable regulations.
4.54 The provincial Department of
Taxation where the commercial bank registers and declares tax shall prepare
consolidated reports on paid amounts of VAT refunds, amounts of VAT refunds and
VAT refund fees reimbursed and paid to commercial banks; Provincial Departments
of Taxation shall report on the sale of VAT-refunded goods by retailers under
their management to the General Department of Taxation according to regulations
promulgated by the Director General of General Department of Taxation.
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
regulations55
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 25. Effect56
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.
Article 26. Implementation
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./.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
AUTHORIZATION
OF CONSOLIDATED DOCUMENT
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
____________________
1 This document is consolidated from
02 Circulars below:
- Circular No. 72/2014/TT-BTC dated May 30, 2014
of the Minister of Finance on refund of value-added tax on goods carried by
foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2014.
- Circular No. 92/2019/TT-BTC dated December 31,
2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC
dated May 30, 2014 of the Minister of Finance on refund of value-added tax on
goods carried by foreigners and overseas Vietnamese upon their exit from
Vietnam, coming into force as of July 1, 2020.
This consolidated document does not replace 02
Circulars above.
2 Circular No. 92/2019/TT-BTC dated
December 31, 2019 of the Minister of Finance on amendments to Circular No.
72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of
value-added tax on goods carried by foreigners and overseas Vietnamese upon
their exit from Vietnam, coming into force as of July 1, 2020.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Pursuant to the Law on tax administration
dated June 13, 2019;
Pursuant to the Government’s Decree No.
209/2013/ND-CP dated December 18, 2013 elaborating and providing guidance on
the Law on value-added tax;
Pursuant to the Government’s Decree No.
100/2016/ND-CP dated July 01, 2016 elaborating and providing guidance on the
Law on amendments to certain articles of the Law on value-added tax, the Law on
excise tax and the Law on tax administration;
Pursuant to the Government’s Decree No.
146/2017/ND-CP dated December 15, 2017 providing amendments to the Government’s
Decree No. 100/2016/ND-CP dated July 01, 2016 and the Government’s Decree No.
12/2015/ND-CP dated February 12, 2015;
Pursuant to the Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director General of the
General Department of Customs,
The Minister of Finance promulgates a
Circular providing amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014
on refund of value-added tax on goods carried by foreigners and overseas
Vietnamese upon their exit from Vietnam.”
3 This Article is amended by clause 1
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
4 This Article is amended by clause 2
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6 This clause is amended by clause 3
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
7 This clause is amended by
clause 3 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of
the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May
30, 2014 of the Minister of Finance on refund of value-added tax on goods
carried by foreigners and overseas Vietnamese upon their exit from Vietnam,
coming into force as of July 1, 2020.
8 This Appendix replaces
Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
9 This Appendix is amended by point b
clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of
the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May
30, 2014 of the Minister of Finance on refund of value-added tax on goods
carried by foreigners and overseas Vietnamese upon their exit from Vietnam,
coming into force as of July 1, 2020.
10 This Appendix replaces Appendix 3
of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of
Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance
on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister
of Finance on refund of value-added tax on goods carried by foreigners and
overseas Vietnamese upon their exit from Vietnam, coming into force as of July
1, 2020.
11 This clause is amended by clause 3
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
12 This clause is amended by clause 3
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
13 This clause is amended by clause 4
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
14 This clause is amended by clause 5
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
16 This Appendix is amended by point
b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of
the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May
30, 2014 of the Minister of Finance on refund of value-added tax on goods
carried by foreigners and overseas Vietnamese upon their exit from Vietnam,
coming into force as of July 1, 2020.
17 This clause is amended by clause 5
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
18 This Appendix is amended by point
b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of
the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May
30, 2014 of the Minister of Finance on refund of value-added tax on goods
carried by foreigners and overseas Vietnamese upon their exit from Vietnam,
coming into force as of July 1, 2020.
19 This clause is amended by clause 5
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
20 This Appendix replaces Appendix 3
of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of
Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance
on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister
of Finance on refund of value-added tax on goods carried by foreigners and
overseas Vietnamese upon their exit from Vietnam, coming into force as of July
1, 2020.
21 This Appendix replaces Appendix 3
of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of
Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance
on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister
of Finance on refund of value-added tax on goods carried by foreigners and
overseas Vietnamese upon their exit from Vietnam, coming into force as of July
1, 2020.
22 This clause is amended by clause 6
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
23 This Appendix is amended by
point b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31,
2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC
dated May 30, 2014 of the Minister of Finance on refund of value-added tax on
goods carried by foreigners and overseas Vietnamese upon their exit from
Vietnam, coming into force as of July 1, 2020.
24 This clause is amended by clause 6
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014
of the Minister of Finance on refund of value-added tax on goods carried by
foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
26 This Appendix replaces
Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
27 This clause is amended by clause 6
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
28 This clause is amended by clause 7
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
29 This clause is amended by clause 1
Article 2 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
30 This clause is amended by clause 8
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
31 This clause is amended by clause 8
Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
32 This Article is amended by
clause 9 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of
the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May
30, 2014 of the Minister of Finance on refund of value-added tax on goods
carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming
into force as of July 1, 2020.
33 This Appendix replaces Appendix 1
of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of
Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance
on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister
of Finance on refund of value-added tax on goods carried by foreigners and
overseas Vietnamese upon their exit from Vietnam, coming into force as of July
1, 2020.
34 This Appendix replaces Appendix 2 of
Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of
Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance
on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister
of Finance on refund of value-added tax on goods carried by foreigners and
overseas Vietnamese upon their exit from Vietnam, coming into force as of July
1, 2020.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
36 This Appendix replaces Appendix 8
of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of
Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance
on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister
of Finance on refund of value-added tax on goods carried by foreigners and
overseas Vietnamese upon their exit from Vietnam, coming into force as of July
1, 2020.
37 This clause is amended by clause
10 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
38 This Appendix replaces Appendix 3
of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of
Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance
on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister
of Finance on refund of value-added tax on goods carried by foreigners and
overseas Vietnamese upon their exit from Vietnam, coming into force as of July
1, 2020.
39 This clause is amended by
clause 11 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of
the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May
30, 2014 of the Minister of Finance on refund of value-added tax on goods
carried by foreigners and overseas Vietnamese upon their exit from Vietnam,
coming into force as of July 1, 2020.
40 This clause is amended by clause
11 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
41 This clause is amended by clause 1
Article 2 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
42 This clause is amended by clause
12 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
43 This Appendix replaces Appendix 3
of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of
Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance
on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister
of Finance on refund of value-added tax on goods carried by foreigners and
overseas Vietnamese upon their exit from Vietnam, coming into force as of July
1, 2020.
44 This clause is amended by clause 1
Article 2 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
46 This Appendix is amended by point
b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of
the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May
30, 2014 of the Minister of Finance on refund of value-added tax on goods
carried by foreigners and overseas Vietnamese upon their exit from Vietnam,
coming into force as of July 1, 2020.
47 This Appendix is amended by point
b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of
the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May
30, 2014 of the Minister of Finance on refund of value-added tax on goods
carried by foreigners and overseas Vietnamese upon their exit from Vietnam,
coming into force as of July 1, 2020.
48 This clause is amended by clause
14 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
49 This Appendix is amended by point
b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of
the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May
30, 2014 of the Minister of Finance on refund of value-added tax on goods
carried by foreigners and overseas Vietnamese upon their exit from Vietnam,
coming into force as of July 1, 2020.
50 This Article is amended by clause
15 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried by
foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
51 This Appendix replaces Appendix 7
of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of
Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance
on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister
of Finance on refund of value-added tax on goods carried by foreigners and
overseas Vietnamese upon their exit from Vietnam, coming into force as of July
1, 2020.
52 This clause is amended by clause
16 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
53 This clause is amended by clause
16 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
54 This clause is amended by clause
16 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the
Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30,
2014 of the Minister of Finance on refund of value-added tax on goods carried
by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into
force as of July 1, 2020.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
“Article 3. Transitional provision
1. Enterprises which have been certified as
retailers of VAT-refunded goods by tax authorities before this Circular comes
into force shall continue their operations and provide additional information
on digital signature according to the form in Appendix 8 enclosed herewith (if
they have software systems connected to the VAT refund system) or access the
VAT refund system for changing passwords of their user accounts (if they print
VAT invoices from the VAT refund system).
2. By June, 2020, based on information on
certified retailers of VAT-refunded goods provided by tax authorities through
the VAT refund system, General Department of Customs shall send user accounts
and passwords for accessing the VAT refund system to registered emails of retailers.
3. When the Decree providing guidance on
electronic invoices as prescribed in the Law on tax administration No.
38/2019/QH14 comes into force, VAT invoice shall be issued in accordance with
this Decree and its guiding documents.”
56 Article 4 of Circular No.
92/2019/TT-BT3C dated December 31, 2019 of the Minister of Finance on
amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of
Finance on refund of value-added tax on goods carried by foreigners and overseas
Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020,
stipulates as follows:
“Article 4. Effect
1. This Circular comes into force from July
01, 2020.
2. During implementation of this Circular, if
relevant documents referred to in this Circular are amended or replaced, the
new ones shall apply./.”