Circular 72/2014/tt-Btc: The Provisions On Value Added Tax Refund For Goods Of Foreign People, Who Settled Overseas Vietnam Bring When Exiting

Original Language Title: Thông tư 72/2014/TT-BTC: Quy định về hoàn thuế giá trị gia tăng đối với hàng hóa của người nước ngoài, người Việt Nam định cư ở nước ngoài mang theo khi xuất cảnh

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CIRCULAR complete rules on value added tax for goods of foreign people, who settled overseas Vietnam bring when exiting ____ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based value added tax Act No. 13/2008/QH12 on June 3, 2008; Law on amendments and supplements to some articles of the law on value added tax number 31/2013/QH13 on June 19, 2013;
Pursuant to the law No. 78/2006 Tax Manager/QH10 on November 29, 2006; Law on amendments and supplements to some articles of the law on tax administration 21/2012/QH13 on November 20, 2012 pursuant to Decree No. 83/2013/ND-CP on July 22, 2013 detailing the Government's implementation of some articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration;
Pursuant to Decree No. 209/2013/ND-CP dated 18/12/2013 of detailed regulations and Government guidance a number of value-added tax legislation;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance, made the comments directed at the Prime Minister's letter No. 806/TTg-KTTH on May 30, 2014;
At the suggestion of the General Director of the Bureau of customs;
The Minister of Finance issued a circular regulating value added tax refund for goods of foreign people, who settled overseas Vietnam bring when exit as follows: section 1. GENERAL PROVISIONS article 1. Scope this circular rules on value added tax refund for goods by foreigners, Vietnam people residing in foreign countries according to the provisions in item 7 article 1 of law amendments and supplements to some articles of the law on value added tax number 31/2013/ND-CP on 19/6/2013 and 8 article 10 of Decree 209/2013/NĐ-CP on December 23, 2013 of the main Government detailing and guiding the implementation of some articles of the law on value added tax through the gate sea port, international airport, qualified international governance of Customs (hereinafter referred to as the tax refund gates).
Article 2. Applicable objects: 1) foreigners, Vietnam people settled abroad, except members of the crew in accordance with the law on aviation, a member of the crew, according to the rules of maritime law (hereinafter referred to as the alien) carry passports or travel documents issued by foreign immigration entry and use the papers to enter exit Vietnam, buy goods in Vietnam and carry goods abroad through the gate of the tax refund.
2) Customs Agency, customs, tax authorities, tax officials are related to the implementation of the value added tax refund for foreigners.
3) selected business sales value added tax refund for foreigners, including: corporate, branch, the store's business, sales agent for the enterprise (hereinafter referred to as enterprise sales).
4) commercial banks are selected as the dealer value added tax refund for foreigners (hereinafter referred to as the commercial banks).
5) organizations, and individuals performing the work related to value added tax refund for foreigners.
Article 3. The principle of conducting customs monitoring, inspection, customs, tax management The reality check of goods, customs supervision, tax Manager for the complete value added tax for foreigners is done according to the principles defined in article 3 of Decree 151/2005/ND-CP on December 15, 2005 of the Government regulations on customs procedures , test mode, customs supervision; Article 3 Circular No. 128/2013/TT-BTC dated 10/9/2013 financial Minister's Guide on customs procedures; check, customs supervision; the export tax, import tax and tax management for goods export and import; Article 4 taxation Management Law No. 78/2006/QH10 on November 29, 2006; Article 1 paragraph 1 of law No. 21/2012/QH13 amending and supplementing a number of articles of the law on tax administration; Article 4 of Decree 83/2013/ND-CP on July 22, 2013 detailing the Government's implementation of some articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration and the writing guidelines.
Article 4. Check the location of the goods, check the invoice declaration and tax refund cum location pay value added tax refund 1. Check the location of the goods, invoice cum declarations are placed in the area of tax refund check in luggage and/or area boarding/inspection of the ship and ensure the following conditions: a) has sufficient area of premises needed to sort, check out merchandise, check out the complete tax declarations cum bills;
b) has a (or kiosks), meets the requirements of safety, order.
2. place pay tax refund value is placed in the quarantine zone, international airport and sea port in the reimbursement area international, a (or kiosks), make sure the conditions on money management, accounting as prescribed by law.
Article 5. Rights, obligations of aliens 1. Value added tax reimbursement for goods that meet the provisions of article 11 of this circular.
2. Be a guide, providing information, documents relevant to national service, for tax benefits.
3. check the information recorded on the invoice value added tax refund form cum (hereinafter referred to as the tax refund forms cum bills) due to sales business founded upon purchase according to the form prescribed in annex 3 to this circular.
4. Be responsible before the law for the accuracy, legality, honesty of passport, entry, exit papers presented to the sales business purchases; Passport, exit entry papers, goods, tax refund form cum Bill presented to the customs authority and the record presented to the Agent Bank for reimbursement when exiting.
5. Submission of invoices and reimbursement forms cum presentation of the goods at the latest within 30 minutes to the customs check before the ship fly/cruise departures.
6. Complaints, claims, administrative decisions of administrative acts relating to the rights and legitimate interests.
7. Accusations of violations of the law by public officials of customs, tax and public organizations, other individuals involved.
Article 6. Rights, the obligation of the enterprise sales value added tax refund 1. Applied forms of propaganda, advertising sales value added tax refund for foreign immigration in accordance with the law on advertising.
2. register the sale properly address and responsible before the law on the registration of sales value added tax refund.
3. Features of the sea announced sales tax refund business value (expressed in Vietnamese and English) and removed the sea announced sales tax refund business value when terminating the sales tax refund.
4. tax agencies, customs guidance related to the implementation of the value added tax refund for foreigners.
5. support and guide foreigners implementation of value added tax refund for goods by foreigners buying in Vietnam brought upon exit under the guidance of this circular.
6. Based on the information in your passport or travel documents to enter and exit the merchandise of foreign buying, the enterprise invoiced sales cum tax refund for goods declarations subject to value added tax refund meet stipulated in article 11 of this circular, full of information according to the form prescribed in annex 3 to this circular , delivered to the alien 1 contact for the customer.
7. To print, issue, manage and use the tax refund forms cum bills, prepare a report in accordance with the provisions of the law of bills of sale of goods, provision of services and guidance in this circular.
8. Participation in the management system of value-added tax refund for foreigners according to the method of electronic tax administration.
9. Implementation of other rights and obligations under the provisions of the law on tax administration and other related laws.
Article 7. Rights, obligations of commercial banks 1. Are the customs, tax authorities guide the complete implementation of the value added tax for foreigners.
2. Features the Sea commercial bank announce agent value added tax refund for foreigners at the tax refund procedure (the content expressed in Vietnamese and English) and removed the sea commercial bank announce agent value added tax refund upon termination of tax refund agent.
3. Be entitled to tax refund service fee money when making reimbursement of value added to the alien as defined in article 12 of this circular.
4. the Declaration and payment of taxes in accordance with the amount of the tax refund service fee are entitled to when implementing value added tax refund for foreigners.
5. Check the complete tax records, personnel, physical facilities, and make advance refund of value-added tax for foreigners, the procedure of payment with the tax authorities in accordance with the provisions of article 21 of this circular.
6. Selling foreign currencies freely convertible to foreigners was tax refund when foreigners require converting the amount of value-added tax refundable to the foreign currency reporting regimes, in accordance with the provisions of the law.
7. Archive of records relating to the value added tax refund for foreigners and the previous payment record, the service charges value added tax refund to foreigners in accordance with the provisions of the law.
8. Notice of breach information discovered through inspection records reimbursement for authorized agencies to process according to the provisions of the law.
9. Participate in the management system of value-added tax refund for foreigners according to the method of electronic tax administration.
10. implementation of other rights and obligations under the provisions of the law on tax administration and other related laws.
Article 8. The responsibilities and powers of the Customs authorities 1. Advocacy, popular, tutorial, explain, provides information related to the value added tax refund for foreigners.
2. Check the passports or travel documents to enter exit, Bill cum declarations of goods inspection, tax refund foreigners present at the venue to check tax refund form cum bills.

3. Bureau Chief Customs Bureau decided the reception cum Bill reimbursement and cargo declarations present slowly after the time limits prescribed in clause 5 article 5 this circular.
4. Receiving records, the Ministry of Finance selected as Agent Bank for reimbursement in accordance with the provisions of article 15 of this circular.
5. Updated information on foreigners and the amount of value added tax of foreign people were actually on the basis of the data on value added tax refund for foreigners.
6. Coordinate with Tax Bureau, Treasury Board granted review, collate value added tax amount commercial banks have repaid in advance, the tax refund service fee money paid for commercial banks to ensure proper data match between the sides.
7. building management systems the complete value added tax for foreigners according to the method of electronic tax administration.
8. Complaints, accusations related to the implementation of the value added tax refund to foreigners within the assigned responsibility.
9. the sanction, the competent bodies propose penalizing violations of rules on value added tax refund for foreigners under the provisions of the law.
10. Perform other responsibilities and powers under the provisions of the law on tax administration and other related laws.
Article 9. Responsibilities, powers of the tax authorities 1. Support, advocacy, popular, tutorial, explain, provides information related to the value added tax refund for foreigners.
2. Receiving records, choose sales business as prescribed in this circular.
3. Check the profile, the procedure of payment of value-added tax on the amount of money commercial banks have repaid in advance for foreigners and tax refund service fee money commercial banks are entitled to State Treasury made remittance procedures under the guidance of this circular.
4. store the record payment of value added tax, tax refund service fee money commercial banks are entitled to under the provisions of the law.
5. Coordinated with the State Treasury, the Bureau of customs of your peers, compare the amount of value added tax for commercial banks that have repaid in advance (when collated are detailed list attached), tax refund service fee money paid for commercial banks to ensure proper data match between the sides.
6. the sanctions violations of the provisions of the Bill in accordance with the law.
7. Complaints, accusations related to the implementation of the value added tax refund to foreigners within the assigned responsibility.
8. Participation in the management system of value-added tax refund for foreigners according to the method of electronic tax administration.
9. Perform other responsibilities and powers under the provisions of the law on tax administration and other related laws.
Article 10. Responsibilities, powers of the Treasury to the State 1. Transferred to the commercial bank of the amount of value added tax for commercial banks has advance and complete tax service fee money commercial banks are entitled to followed the instructions in this circular.
2. Coordinate with tax Bureau, the Bureau of customs of your peers, compare the amount of value added tax for commercial banks that have repaid in advance, the tax refund service fee money paid for commercial banks to ensure proper data match between the sides.
3. money transfer records to refund the amount of value added tax for commercial banks has money and advance tax refund service charge of commercial banks are entitled to under the provisions of the law.
4. Complaints, accusations concerning the payment of value added tax to foreigners within the assigned responsibility.
5. Participation in the management system of value-added tax refund for foreigners according to the method of electronic tax administration.
6. Perform other powers and responsibilities as prescribed by law.
Section 2. THESE SPECIFIC PROVISIONS article 11. Goods are reimbursement of value added goods are value added tax refund as goods meet the following rules: 1. The goods are not in the list of goods banned for export; The list of goods exported under license of the Ministry of Commerce (today) or the list of goods exported in an specialized management provisions in Decree No. 187/2013/ND-CP dated 20/11/2013 of the Government and the guidance documents of this Decree.
2. The goods subject to the taxable value prescribed in article 3 of the value added tax Act No. 13/2008/QH12 on June 3, 2008 and the writing guidelines.
3. Goods not subject to banned aboard aircraft specified in article 12 Vietnam civil aviation Law on June 29, 2006 and the writing guidelines.
4. Goods not subject to the refundable tax on the value of foreigners as specified in circular No. 8/2003/TT-BTC dated 15/1/2003 of the Ministry of Finance shall guide the complete value added tax for diplomatic missions, consular and representative bodies of international organizations in Vietnam.
5. Goods purchased in Vietnam, have bills complete tax declarations, established the cum out of a maximum period of 60 (sixty) days until alien immigration.
6. The value of the goods indicated on invoice cum tax refund form bought in 01 (a) shops in the 1 (one) day (plus included many of the same bill on 01 at 1 store) with at least 2 (two) million.
Article 12. Tax refund service fee, the amount of the tax refund, tax refund money value 1. Tax refund service charge of commercial banks that enjoy using the 15% (fifteen percent) on the total amount of value added tax of goods eligible for refund of value-added tax by the foreigners bring when exit through the gate of the tax refund.
2. value added tax amount foreigners are done by 85% (eighty percent) of the amount of value added tax of goods eligible for refund of value-added tax by the foreigners bring when exit through the gate of the tax refund.
3. tax refund money is Vietnam. Alien case have asked to be transferred from Vietnam tax refund amounts to foreign currencies freely convertible, the commercial banks perform foreign currency sales to foreigners in accordance with the law.
The conversion rate is the rate commercial banks listing at the time of transition and in accordance with the provisions of the State Bank of Vietnam.
Article 13. Conditions, the profile, the procedure of selecting the sales tax refund business value 1. To be selected as the sales business, the business must meet the following conditions: a) are established and operate in accordance with the law of Vietnam, has registered sales tax refund value, business items are tax refund as defined in article 11 of this circular in one of the following locations :-headquarters of the business;
-Branch, shop of the enterprise;
-Sales agent locations for business;
b) accounting regimes, bills, vouchers in accordance with the law; Declaration and payment of value added by the method of deduction.
2. business registration records complete sales tax: a) the dispatch register the sale according to the form prescribed in annex 1 of this circular;
b) business registration certificate or certificate of business registration: 1 snapshot of the stamped validation of the business;
c) sales agent contract signed between the Enterprise subscription sales with dealer sales outlets for business (for cases is to shop the sales agent for business): 01 shooting the stamped validation of the business.
3. Select the business procedures: a) the business registration documents submitted to tax authorities the direct management of businesses;
b) tax authorities manage directly the business reception, check the records and handle as follows:-If the records are incomplete, within three (3) working days from the date of receiving notification in writing profiles for additional business records;
-If the profile does not meet the conditions of the regulation, within 7 (seven) working days from the date of receiving the application writing to answer for the business;
-If the full profile, meet the conditions stipulated, within a period of 7 (seven) working days from the date of the application under the regulations, direct tax administration report business tax, the central city where the main headquarters, business tax, central cities where business headquartered there written notice to career according to the form prescribed in annex 2 to this circular.
Article 14. Register adjustment, discontinue the sale of value-added tax refund case of business has been the local Tax Bureau where the enterprise closes headquarters reported eligible sales, if have to adjust or terminate the registration of sales tax refund shall be treated as follows: 1. in case of adjustment of the sales tax refund : a) Enterprise submitted the tax authorities managed to directly dispatch register to adjust according to the form prescribed in annex 8 of this circular; Sales agent contract signed between the sales tax refund business with stores get sales agents for business (for cases is to shop the sales agent for business): 01 shooting the stamped validation of the business;
b) implementation procedures as prescribed in paragraph 3 article 13 this circular.
2. in case of termination of the sales tax refund: a) the slowest is 30 days before the date of the termination of the sales tax refund, the enterprise sent official notice of the termination of the sales value added tax refund for foreign people to the tax authorities of direct management;
b) within 30 (thirty) days from the date of dispatch of the business, the tax agency to manage the direct examination, writing reports tax, central cities where business headquarters to the tax Department, central cities have sent business documents , the customs authority, commercial bank announce the termination of the sales tax refund for business.

The removal of the sign business enterprise sales value added tax refund for foreigners were pasted at the store when the termination of sales tax refund.
3. business case violated the regulations on the reimbursement of value added in this circular, the Department of taxation, central cities look, decided to terminate the sales tax refund: a) tax, central cities have written notice of termination of the sales tax refund | at the same time send the customs authority, commercial banks and the relevant unit;
b) Enterprise removed sign sales business value added tax refund for foreigners were pasted at the store when the termination of sales tax refund.
Article 15. Conditions, the selection procedure as Agent Bank for the complete value added tax 1. Condition: Is commercial banks are foreign exchange operations and foreign exchange services supply according to the provisions of the law on foreign exchange.
2. selection procedure: commercial banks submit to the Ministry of Finance (Customs Administration) the following documents: a) the dispatch register dealer value added tax refund for foreigners;
b) text of the State Bank for commercial banks are foreign exchange operations and foreign exchange service provides: 1 a taken stamped validation of commercial banks.
3. The General Department of customs on receipt, check the profile due to the sending bank.
a) If the records are incomplete, within three (3) working days from the date of receiving notification in writing profiles for additional bank records;
b) If the record does not satisfy the conditions stipulated, within a period of seven (7) working days from the date of receiving the reply text records to the Bank;
c) If full profile, meet the conditions stipulated, within ten (10) working days from the date of the application, the Ministry of Finance (Customs Administration) in collaboration with the State Bank have written notice of commercial banks eligible to join dealer value added tax refund.
4. on the basis of the recommendations and commitments of the Bank trade, customs administration is unified with the State Bank of India, the State Treasury, General Department of taxation reported the Ministry of Finance decided to select commercial banks match the fact each gate, international seaports.
Article 16. The agent terminations value added tax refund 1. Commercial Bank case was the Ministry of finance have written notice of eligibility as agent of tax refund if termination dealer reimbursement shall do the following: a) record: slowest is 60 (sixty) days prior to the termination of the tax refund dealers, commercial banks sent the Ministry of Finance (Customs Administration) official announcements suggest termination complete tax agents;
b) procedure: b1) within 10 (ten) working days from the date of dispatch of the commercial bank, the General Department of customs, Ministry of finance have written notice of the termination of the tax refund dealers for commercial banks, at the same time to send the tax authorities, the State Bank and the units concerned;
B2) commercial banks removed the sea reported to the Bank dealer value added tax refund for foreigners at the reimbursement procedure when termination of the sales tax refund.
2. in case of violation of Bank regulations on value-added tax refunds in this circular, the General Department of customs Ministry of finance reports reviewed, the decision to terminate the tax reimbursement agent jobs.
a) Ministry of Finance (Customs Administration) have written termination request reimbursement for dealers of commercial banks, at the same time to send the tax authorities, the State Bank and the units concerned;
b) commercial banks removed the sea reported to the Bank dealer value added tax refund for foreigners at the reimbursement procedure when termination of the sales tax refund article 17. The time value added tax refund 1. The time value added tax refund for foreign people to the scene immediately after the alien complete the procedure to check tax refund form cum Bill at the reimbursement of commercial bank tax refund and agents before boarding your flight/ship/train for foreigners.
2. the customs authority, commercial banks are responsible for the layout of officers, civil servants working in all day Sunday, including holidays and outside working hours Administration to make refunds of value-added tax for foreigners under the provisions of this circular.
Article 18. Printed, issued, managed, using Bill cum declarations of value-added tax refund 1. Businesses in completing tax declarations cum Bill according to the form prescribed in annex 3 to this circular.
Printing, publishing, management, and use tax complete declarations cum bills comply with the provisions of Decree No. 51/2010/ND-CP on 14/5/2010 of the Government regulations on the Bill of sale of goods, provision of services; Decree No. 04/2014/NĐ-CP on 17/1/2014 the Government's amendments and supplements to some articles of Decree No. 51/2010/ND-CP and circular No. 39/2014/TT-BTC dated 31/3/2014 of the Minister of Finance shall guide the implementation of Decree No. 51/2010/ND-CP on 14/5/2010 of the Government Decree No. 04/2014/NĐ-CP on 17/1/2014 of government regulations about the Bill sale of goods, provision of services.
2. When shopping, the alien to present passports or travel documents to enter exit due to foreign body level also use value (original) for business sales tax refund. Base business information on passports, travel documents to enter and exit the real foreigners buy, billed the tax refund form declaration cum prescribed in annex 3 to this circular.
3. Alien checked the record store information without proper joint proposals if repair shops that have signed on to the Bill exactly cum complete tax declarations.
4. sales tax refund business when testimony resumes, value added tax, in "column note" of the Bill, lists of goods, services, vouchers sell out the 01-1/ADDED VALUE attached to circular No. 156/2013/TT-BTC dated 6/11/2013 of the Minister of Finance shall guide the implementation of some articles of the law on tax administration; Law on amendments and supplements to some articles of the law on tax administration and Decree No. 83/2013/ND-CP on 22/7/2013 of the Government notes the phrase "circular No. 72/2014/TT-BTC" respectively of the Bill to make synthetic base the report under the provisions of this circular.
5. Updated information on bills to complete tax declarations by the cum business sales tax a fixed establishment in the management system of value-added tax refund for foreigners under the electronic method.
Article 19. Present, check the invoice declaration for tax refund and cum of goods 1. Alien presented to the Customs authorities at the counter to check invoice cum declarations, commodity tax refund, the following documents: a passport or papers) entered the exit;
b) invoice declaration cum reimbursement;
c) merchandise.
2. The customs inspection of goods at the reality check tax refund form cum Bill, commodity. The test as follows: a) collation determines each correct match between the content of information recorded on passports or exit entry papers with information on invoice cum declarations and reimbursement regulations on goods are tax refund as defined in article 11 of this circular;
b) reality check of goods for goods must check the fact risk management principles;
c) Record test results; specify the item tax amount, calculated value actual alien was done according to the provisions of article 12 of this circular; signed, stamped validation check on the complete tax declarations cum bills;
d) updated information on foreigners, the amount of value added tax of foreign people were actually in the database of the customs authority to value-added tax for foreigners exit according to the form prescribed in annex 3 to this circular.
Article 20. Tax refund for foreigners 1. After the invoice declaration for tax refund and cum of goods were customs check, the alien has the responsibility to present at a commercial bank for reimbursement: a)/boarding the ship;
b) invoice declaration cum reimbursement was the customs identification items, calculating value added tax refund foreigners are complete and verified seal (original).
2. Commercial Bank: a) check/boarding the ship; complete tax declarations cum bills were the customs check, confirmation stamp;
b) on number Records, flight/train on the complete tax declarations cum bills;
c) pay tax refund for foreigners according to the amount of value added tax for foreigners is actually due to the Customs computer recorded on invoice cum complete tax declaration, signed at the same time, stamp certifying payment of reimbursement for foreigners up cum Bill reimbursement declarations;
d) return the alien/boarding the ship;
DD) complete tax records under the provisions of the law.
Article 21. Payment, refund the amount of tax already paid, advance services value added tax 1. Periodically the seven (7) days, the commercial bank to base the actual situation, prepare and send the payment suggestion, the refund of tax amount has been paid, the tax refund service is entitled to the tax office where commercial banks registered, tax. The records include: a) text recommended for payment the amount of the tax has been paid, the service tax refund of the payment according to the form prescribed in annex 5 of this circular;
b) lists recommended payment according to the form prescribed in annex 6 of this circular.
2. within a maximum of two (2) working days from the date of the payment proposal of commercial banks, the tax office where registered commercial bank, enact tax payment decision according to the form prescribed in annex 7 of this circular simultaneously founded the order to reimburse the State budget revenues according to the prescribed form attached to circular No. 156/2013/TT-BTC dated 6/11/2013 of the Minister of Finance shall guide the implementation of some articles of the law on tax administration and Decree No. 83/2013/ND-CP on 22/7/2013 of the Government sent commercial banks, the State Treasury Board level to make transferring money for commercial banks.

3. Pursuant to decision of payment and refund Orders due to the tax office where registered commercial bank, enact tax, the State Treasury to transfer funds for commercial banks. The source of the money paid is deducted from value added tax reimbursement Fund.
4. The certificate from the rotation and accounting made under the provisions of paragraph 1 and paragraph 3 Article 59 circular No. 156/2013/TT-BTC dated 6/11/2013 of the Minister of finance.
Article 22. Handle violation of foreign people, who settled in Vietnam, foreign tax authorities, customs authorities, tax officer, customs officer, sales tax refund business, commercial banks or other private organizations concerned violates the provisions of this circular shall be sanctioned in accordance with Decree No. 127/2013/ND-CP on 15/10/2013 of the Government regulating the handling of administrative violations and coercive enforcement of administrative decisions in the field of customs, Decree 129/2013/ND-CP dated 16/10/2013 of the Government regulations on the handling of breaking the law on taxation and coercive enforcement of the decision of the tax administration and the writing guide implementation of this Decree.
Article 23. Report mode 1. Commercial banks have a responsibility to report the State Bank sales of foreign currencies for foreigners according to the regulations.
2. At the latest on 20 of the next month is of you incurring obligations, corporate tax refund sales tax management agency reporting directly to the sales to foreigners according to the model in annex 3 to this circular.
3. Monthly, at the latest on the 10th of the following month, the tax Bureau where commercial banks, enterprises registered sales tax, coordinated with the State Treasury, the Bureau of customs of your peers, compare the amount of value added tax sales business have declared or has been filed value added tax, and service charge tax refund money paid for commercial banks to ensure proper data match between the sides. The case does not match the correct data, the organ coordinating the search for the cause and ensure the processing of value-added tax refund to foreigners in accordance with the regulations.
4. Tax Office where registered commercial bank, general tax return report results and payment situation, tax refund, tax refund service charge money for commercial banks; the tax, the central cities of reporting results, the sales situation for foreigners of the business sales tax refund under geographical with the General Department of taxation according to the prescribed regimes of tax management and this circular.
5. Six months later, on 10 July and on 10 of December 1, the tax administration, the Customs Administration reported the Ministry of finance the implementation of the rules on reimbursement of value-added tax for foreigners.
Category 3. IMPLEMENTATION article 24. Transitional provisions the unit is implementing pilot value-added tax refund for goods by foreigners buying in Vietnam brought upon exit, then continue making reimbursement of value under the provisions of this circular.
Article 25. Effect 1. This circular has effect from the date of 01/07/2014, replacing circular No. 58/2012/TT-BTC dated 12/4/2012 of the Minister of Finance shall guide the implementation of decision No 05/2012/QĐ-TTg dated 19/1/2012 by the Prime Minister on the completed pilot value-added tax for goods by foreigners buying in Vietnam carrying when exit through the door password Noi Bai international airport and Tan Son Nhat International Airport; Decision No 1317/QD-BTC dated 28/5/2012 of the Minister of finance regarding the revised circular No. 58/2012/TT-BTC guiding the implementation of financing some of the content of the decision No 05/2012/QĐ-TTg dated January 19, 2012 of the Prime Minister on the completed pilot value-added tax for goods by foreigners buying in Vietnam carrying when the scene through the gate international airport and Tan Son Nhat International Airport. The case of the related text mentioned in this circular are modified, supplemented or replaced, then follow the new text to be modified, supplemented or replaced.
3. Implementation process and obstacles have arisen, customs authorities, tax authorities, enterprises, the alien subject to value added tax refund report, reflecting specifically on the Ministry of Finance (Customs Administration) for instructions.
Article 26. Implementation 1. General Director of the Customs Bureau, pursuant to the provisions of this circular issued procedures about customs check invoice cum declarations, commodity tax refund of foreign immigration, preparation of infrastructure, personnel and layout combined with General Tax Guide customs units perform the complete value added tax for foreigners is unified, secured just facilitate ventilation for export and import activities, has made the good customs management.
2. General Director of tax pursuant to the provisions of this circular to the selection process issued sales business; the tax agency issued guidelines, corporate sales, as Agent Bank for reimbursement, the Organization, the individual concerned implement the guidance in this circular within the assigned responsibility.
3. The customs, tax authorities, customs officials, tax officer, alien, enterprise sales, commercial banks are agents of the tax refund, the Organization, the individual concerned is responsible for the correct implementation of the provisions of this circular.