Decision 39/2015/qd-Ttg Dated: Amendments And Supplements To Some Articles Of The Regulation On Business Sales Tax Attached To Decision No 24/2009/qd-Ttg On October 17, 2009 And Decision No. 44/201 ...

Original Language Title: Quyết định 39/2015/QĐ-TTg: Sửa đổi, bổ sung một số điều của Quy chế về kinh doanh bán hàng miễn thuế ban hành kèm theo Quyết định số 24/2009/QĐ-TTg ngày 17 tháng 02 năm 2009 và Quyết định số 44/201...

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Numbers: 39 /2015/QĐ-TTg
Hanoi, September 11, 2015


Edit, add some of the provisions of the Statements of the Free Tax Sales Business

with the Digital Decision 24 /2009/QĐ-TTg February 17, 2009 and Decision

number 44 /2013/QĐ-TTg July 19, 2013 by the Prime Minister


Government Law Base December 25, 2001;

At the suggestion of the Minister of Finance,

The Prime Minister issued the decision on the amendment, adding some of the provisions of the Statements of the Tax Free Sales issued by Decision No. 1. 24 /2009/QĐ-TTg February 17, 2009 and Decision No. 44 /2013/QĐ-TTg July 19, 2013 by the Prime Minister.

What? 1. Amended, add some of the Statements of the Statements of the Tax Free Sales issued by Decision No. 24 /2009/QĐ-TTg February 17, 2009 and Decision No. 44 /2013/QĐ-TTg July 19, 2013 by the Prime Minister, as follows:

1. Modified, add 3 Article 3 Executive Statements attached to the Digital Decision 24 /2009/QĐ-TTg as follows:

" 3. On board the airline's international flights were established and operated under the Vietnamese law that was sold duty-free to serve passengers on board, passengers on board flying to Vietnam ".

2. Modified, add 2 Article 5 Executive Statements accompanying Decision No. 2 Decision 24 /2009/QĐ-TTg as follows:

" 2. The purchase object is passengers on board flying the airline ' s international flights established and operating under the Vietnamese law being purchased duty-free on board when the arrival of the airport, the flying boat is carrying out international flights to the airport. Vietnam ".

3. Modified, add 3 Article 1 Decision No. 3 44 /2013/QĐ-TTg as follows:

" 5. The subject and condition of tax-exempt purchase is the entry, passengers on board flying the international flight to Vietnam:

a) The person who entered the scene immediately after the completion of the entry procedure was purchased duty-free immediately at the entry of the airport international entry; was not purchased duty-free after coming out of the management area, inspection, control of the customs agency at the national store. Airport entry;

b) The entry when purchasing a tax exemption must appear in a passport with the entry stamp, the boarding pass-Boarding pass. The duty-free shop has to copy one of these testimonies ".

c) Passengers purchase duty-free goods on board the flight of international flights to Vietnam must export passports, boarding passes-Boarding pass. Flight attendant must complete the full information: Customer name, passport number, flight number, number of seats.

The flight attendant performed the synthesis of the word, recording information relating to the tax-free buyer and handing over to the business-free sales business to carry out the import of data related to the sale of the flight into the system. the management software that connects the network with the Customs agency as soon as the carrier completes the entry procedure ".

4. Modified, add paragraph 4 Article 1 Decision No. 44 /2013/QĐ-TTg as follows:

" 4. The entry, passengers on board the flying boat who is making an international flight to Vietnam is purchased duty-free in accordance with the prescribed tax-free baggage at Decision No. 31 /2015/QĐ-TTg April 4, 2015 by the Prime Minister on the level of baggage, property moves, gifts, gifts, tax exempts, tax exempts, non-taxable ".

What? 2. This decision has been in effect since 1 November 2015.

The Ministry of Finance, the Ministry of Industry, is responsible for the decision to implement the decision.

What? 3. The Minister, the Head of the Council, the Head of the Government, Chairman of the Government, Chairman of the People's Committee of the provinces, the Central City of the Central Committee, the organizations, the individual involved in the decision to enforce this decision.

Prime Minister


Dao Dung