Pursuant to the law of value-added Tax (VALUE ADDED) No. 13/2008/QH12 on 03 June 2008;

Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006;

Pursuant to Decree No. 123/2008/ND-CP on 08 December 2008 by Government detailing and guiding the implementation of some articles of the law on Vat;

Pursuant to Decree No. 88/2007/ND-CP dated 25 May 2007 from the Government detailing the implementation of a number of articles of the law on tax administration;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

The Ministry of Finance shall guide the VAT refund procedure for equipment, machinery, means of transportation, construction materials, raw materials, materials, semi-finished products lies in the technology of its kind in the country not yet produced is needed to make the fixed assets of the business are as follows : article 1. Scope 1. Business establishments newly set up under investment projects registered in business investment has not yet come into operation or active business establishments have investment projects in the newly established production base in the province, central cities other than the the city, the main headquarters are in the investment phase is not yet in operation, yet the business registration, tax registration yet; made of imported equipment, machinery, means of transportation, construction materials, raw materials, materials, semi-finished products lies in the technology of its kind in the country have not produced to create fixed assets shall be selected to apply the profile, sequence, VAT refund procedures under the guidance of this circular if meet the following conditions :-base business tax registration according to the method of deduction, was granted the certificate of registration of business or investment license (licensed); seal as prescribed by law, kept the books, accounting pursuant to the accounting legislation; deposit account in the Bank according to the tax code of business establishments;

-Has the tax at import stitching for equipment, machinery, means of transportation, construction materials, raw materials, materials, semi-finished products lies in the technology of its kind in the country have not produced to create fixed assets from 200 million or more.

-The investment project of its kind national important project review by the National Assembly, decisions on investment undertakings or investment project in Group A as defined in article 2 of Decree No. 12/2009/ND-CP on December 2, 2009 on the management of government investment project construction.

-Investment projects in the manufacturing, trading of goods and services subject to VAT or medium investment projects in manufacturing, business services, goods subject to VAT, has just produced, goods, services, business is not subject to VAT.

2. The types of imported goods in the country have not produced the necessary imports referred to in paragraph 1 of this article is determined based on the category of equipment, machinery, spare parts, transportation vehicles in the country has produced, the category of domestic construction materials production , The category of raw materials, materials, semi-finished products produced by the Ministry of planning and investment. The base case production, import business lines in sync both types of equipment, machinery, means of transportation, construction materials, raw materials, materials, semi-finished products not yet manufactured, types of equipment, machinery, means of transportation, construction materials , raw materials, materials, semi-finished products produced are then selected business tax refund procedures under the guidance of this circular for the whole of the equipment, machinery, vehicles, construction materials, raw materials, materials, semi-finished sync chain.

3. Goods imported in the country have not produced the necessary imports referred to in paragraph 1 and paragraph 2 of this Article do not include: fixed assets used in weapons production, equipment, Defense Security Service; fixed assets buildings is the Headquarters Office and the specialized equipment serving the credit activity of the credit institution, the reinsurance business, life insurance, stock trading, hospitals, schools; civilian ships, yachts are not used for business purposes of carriage of goods and passengers, business travel, hotels.

Article 2. Procedures and procedures for VAT refund 1. VAT refund: a profile) text proposed reimbursement according to model No. 01/HTBT attached to circular 60/2007/TT-BTC on 14 June 2007 of the Ministry of Finance shall guide the implementation of some articles of the law on tax administration and guiding the implementation of Decree No. 88/2007/ND-CP, which recorded the reason is tax refund for the VAT number of imported equipment machinery, transport vehicles, and materials located in the technology of its kind in the country have not produced the need to make fixed properties, in the profile document filed at the stage of import VAT.

b) General Declaration Table of VAT imports of customs declarations were stamped certified by Customs form number 01-HTBT 1, attached to the circular 60/2007/TT-BTC, where:-norms "Of input tax deductible" and targets "of the input tax amount greater than output tax amount suggested was" recording VAT number;

-Target "Of tax incurred" do not burn and slash;

-Target "Of taxes already paid" record "certificate from the creditors filed VAT import stitch".

c) lists the customs declarations were stamped confirmation of the Customs according to the 01-2/ADDED VALUE attached to circular No 60/2007/TT-BTC, which clearly include the text proposed reimbursement under model number 01/HTBT and:-target "symbol" replaced by "invoice declaration" sign customs;

-Target "Of invoices" replaced by "Of" customs declaration;

-"The day, month, year released" replaced by "registration date" customs declaration;

-Specify Notes Column is "debt vouchers filed VAT import stitch".

Business establishments are responsible before the law about the validity, legality and accuracy of records, vouchers, invoices and other documents related to tax refund proposal submitted to tax authorities.

2. complete sequence of VAT:-base business set up and send the complete profile of VAT to the tax authorities, in the profile document filed VAT import stitch.

-Tax authorities are responsible for receiving, reviewing, inspecting the records suggest that reimbursement of business establishments in the correct VAT refund process. In the maximum period of fifteen days from the date of the application, the tax agency to notify business establishments know the test results determine the reimbursement records were eligible and require enterprises pay vouchers filed VAT sewn to the tax authorities the tax refund decision. Time limit of fifteen days to check the identification of records suggest that reimbursement applies to records in an earlier test, the following tax refund and tax refund proposal record in an earlier tax refund, check the following.

-Within three working days from receipt of documents filed with VAT tax agencies, importers are responsible to check with tax voucher collation figures have declared in the complete tax records have browser base business tax refund and decision-making. The case of VAT already paid on the tax voucher is lower than the number of tax refund proposal originally was tax is tax already paid on the tax vouchers; the case of VAT already paid on the higher tax payment vouchers of tax refund proposal originally tax refundable tax refund proposal is original.

Article 3. Effective enforcement of this circular are enforceable after forty-five days from the date of signing. Other VAT refund cases not be guided in this circular shall follow the provisions of the current law.

In the process, if any obstacles, suggest units, business establishments, reflect on the Finance Ministry to study, treat.