Numbers: 05 /2012/QĐ-TTg
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, January 19, 2012
About the price of valuing the value added to the goods of foreigners.
buy in Vietnam to bring a scene through the airport.
The International Civil War and International Airport in New Sơn International
Government Law Base December 25, 2001;
The Value Tax Law Base increased on June 3, 2008;
Tax Management Base November 29, 2006;
At the suggestion of the Minister of Finance,
The decision provides for the subject, location, procedure, duration of an increase in value added tax on the goods of foreigners purchased in Vietnam with the arrival of the arrival of the International Airport and International Airport in New Mountain. Especially.
The subject applicable the decision was: foreigners buying goods in Vietnam carried by the arrival of the International Airport and International Airport (later known as foreign nationals); customs authorities, tax authorities; public offices, and customs duties. customs, tax authorities; business facilities, commercial banks selected as a pilot; agency, organization, and other individuals participate in implementing an increase in value added tax on the decision of this Decision.
1. The foreigner of the subject of the value added tax on the stipulation at this Decision is the person:
a) There is a passport carrying not a passport issued by the authorities of the state of Vietnam;
b) Not a member of the flight crew from Vietnam abroad.
2. The goods that are added to the value added by the value in this decision must meet the following conditions:
a) As goods belonging to the value added tax subject, have not passed the use and allowed to carry on board flying under the rule of law on security, aviation safety;
b) The goods are not included in the category of prohibited goods or export quotas for export;
c) There is a receipt and the tax declaration released in the 30-day period, since the date of the previous arrival;
d) commodity prices record on invoices and tax returns purchased at 1 (one) store in 01 (one) date (including plus multiple purchase bills in the same 01 days at 1 stores) minimum from 02 (two) million or more.
1. Conditions, the selection of the business base engaged in the pilot implementation.
a) The participating business facility implementing this Decision must meet all the following conditions:
-As a business established and operating under the regulation of Vietnamese law, the business of goods is regulated by regulation at paragraph 2 Article 3 This decision; there is a business location in Hanoi, Ho Chi Minh City, or in the Middle East. Handicraking village craftsmanship in the destination of travel travel routes;
-Execute the accounting regime, invoices, evidence from the rule of law; prescribation, valuing the value added in accordance with the deduction method.
b) The business base has sufficient regulatory conditions at the point of this a subscription and is considered by the Treasury Department, which decides the choice to participate in this decision.
2. Commercial Banking established and operates under the provisions of the Law of Credit Organizations, which is coordinated by the Treasury Department with the State Bank of Vietnam to choose as a tax refund to make this Decision.
1. The site of a cargo check, invoice examination and tax returns are located in the area as the procedure for sending luggage and boarding passes by the International Airport of the Interior, Tan Son International Airport and ensuring the following conditions:
a) There is sufficient facet area required to arrange, check the goods, check invoices and tax returns;
b) There is a separate counter (or kiosk), which meets the requirements for safety, order.
2. The increased value tax return destination is located in the area of the International Airport of the International Airport, the Tan Son International Airport; has its own counter (or kiosk), which guarantees the conditions of money management, evidence from accounting under the rule of law.
1. The invoice and tax returns issued by the Ministry of Finance.
The business base is selected to participate in implementing this Decision upon selling goods to foreigners who have full responsibility of the content that must be displayed on the invoice and tax returns by the Ministry of Finance to grant the buyer.
2. Records, invoice check procedures and tax returns:
a) The foreigners purchase at the business premises stipulated at 1 Article 4 This decision must be issued a passport (the main version) to be granted by these business facilities and tax returns for goods carried upon arrival;
Foreigners are responsible for enumerizing the contents of the invoice and tax refund by the Ministry of Finance.
b) Before the procedure of sending luggage and boarding a boarding pass, at the specified location at 1 Article 5 This Decision, foreigners must be presented with the customs authority:
-The bill and the tax refund (the main version) stipulated at the point of paragraph 2 Article 3 This Decision;
-The actual goods carry upon the appearance of a tax refund.
c) After examination of the case and the prescribed goods at this b point point, the customs officer signed the confirmation and stamped "checked" into the invoice and receipt of the tax refund and returned it to foreigners.
3. Profile, tax refund procedure:
a) Before boarding the launch of overseas, at the specified location at 2 Article 5 This Decision, foreigners must be presented with a commercial bank selected as a tax refund agent:
-The boarding pass of the overseas exit flight (main version);
-The invoice and receipt of the "checked" stamp of the customs authority (main version).
b) The commercial bank is selected as a tax refund after examining the prescribed records at this point, recollecting invoices and tax returns (the main version) and tax refund procedures for foreigners.
1. Identilocate the amount of tax returns to be paid to foreigners:
The amount of tax reimbursable to return to foreigners = the total amount of value tax increases must be complete (-) the tax refund service, in which:
a) The increased value of the value of the value of the value of the value of the value added on the invoice and the tax declaration of the actual goods of foreign persons brought upon the appearance of the landscape examined by the customs authorities, confirmed;
b) The tax refund fee is determined by regulation at paragraph 2 This.
2. The maximum tax refund service fee is no more than 15% on the total value of the value added, as the commercial bank is selected as the tax refund agent to cover the expenses serving the refund of the tax.
The Ministry of Finance specifies the cost of the service fee, the expenses serving the refund of the tax at this paragraph.
3. Pay the tax refund; bar, decide the tax refund paid, the service fee is obtained.
a) When paying the tax refund, the commercial bank is selected as the tax refund agent in charge of its own capital to pay tax returns to foreigners;
b) The tax refund is paid in cash. The tax refund is the Vietnamese. The case of foreigners requiring foreign currency is to calculate the exchange of tax returns from the Vietnamese to the foreign currency by the trading rate of the trade bank selected as the listing tax refund at the time of the tax refund.
c) The Treasury Department regulates the payment, the payment of the tax refund paid, the paid service fee of the commercial bank selected as a tax refund with the state budget.
The duration of the value of the value tax increases according to the decision was made from July 1, 2012, to the end of June 30, 2014.
1. Organization, individuals with false misconduct that increase the number of taxes that are completed or have fraudulent behavior, tax evasion, depending on the extent, violations of the violations are subject to the provisions of the tax management law.
2. The organization, the individual who damages the amount of foreign money by the foreigners by regulation at the decision, is required to pay for all damages and, depending on the extent, violation of the law shall be processed under the rule of law.
1. The Ministry of Finance is responsible:
a) Guide to this Decision;
b) presided over, in collaboration with the Ministry of Culture, Sports and Tourism, Ministry of Commerce, State Bank of Vietnam and the agencies, localities concerning the decision to choose the business, the commercial bank as a tax refund agent stipulated at Article 4;
c) Chair, coordination with ministries, local related organizations implementing this Decision; annually the implementation of the implementation; in the second quarter of 2014 the sum of the pilot's pilot and the official petition of the return of the value added to the goods of the foreigners. It ' s in Vietnam, and it ' s in Vietnam.
2. Ministry of Transport is responsible:
a) Chair, in collaboration with the Ministry of Finance and State Bank of Vietnam directed the Northern Port Authority Corporation, the Southern Port Corporation Corporation, the location, the face, counter (or kiosk) to check the goods, check the invoice and the completed sheet. taxes and tax reimbursable locations at the Tan Son International Airport, the International Airport Regulations stipulated at Article 5 of this Decision;
b) Coordinate with the Ministry of Finance in organising, implementing this Decision.
3. Ministry of Commerce, Ministry of Culture, Sports and Tourism, Ministry of Information and Media, Ministry of Foreign Affairs, Ministry of Foreign Affairs and Industry of Vietnam, People 's Committee of Hanoi, People' s Committee of Ho Chi Minh City People ' s Committee is responsible:
a) Research, gathering information about the business, the type of foreign goods that typically buys in Vietnam, brought in order to coordinate with the Ministry of Finance in the selection of the registered business making this decision;
b) The propagation, dissembling of the increased value tax policy of this decision;
c) Coordinated with the Ministry of Finance in organising, implementing this Decision.
4. The State Bank of Vietnam has a responsibility to coordinate with the Ministry of Finance in the selection of commercial banks as a tax refund and the organization, implementation of this Decision.
1. This decision has been in effect since 1 July 2012.
2. Ministers, peer-to-peer agencies, Head of the Government of the Government, Chairman of the Provincial Committee of the Provincial People, the Central City of the Central Committee and the organizations, the individual is responsible for the implementation of this Decision ./.