Additional CIRCULARS stipulated a score in circular No. 42/1999/TT/BTC dated 20/4/1999 of the Ministry of finance instructed the financial regimes, accountancy, taxes for the sales tax free shop in Vietnam _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export taxes, import tax; Law on enterprise income tax; Law on value added tax;
Pursuant to the decision No 205/1998/QD-TTg dated 19/10/1998 of the Prime Minister issued the regulation on business tax free goods store; Decision No. 211/1998/QD-TTg dated 31/10/1998 of the Prime Minister on the regulation of foreign experts made the programs, ODA projects in Vietnam; Decision No 210/1999/QD-TTg dated October 27, 1999 by the Prime Minister on some policies for the Vietnam abroad;
Pursuant to circular No. 166/1998/TT/BTC dated 22/12/1998 of the Ministry of Finance shall guide the implementation of Decree No. 54/CP 28/8/1993, no. 89/1998/ND-CP dated November 17, 1998 by Government Law enforcement detailed regulations export tax, import tax and the law on amendments and supplements to some articles of the law on export tax , import tax and circular No. 42/1999/TT/BTC dated 20/4/1999 of the Ministry of finance instructed the financial regimes, accountancy, taxes for the sales tax free shop in Vietnam;
 The base direction of the Prime Minister reported in no. 246/VPCP-KTTH on 16/2/2001 by the Office of the Government on the expansion of the item and the object of purchase tax free;
After exchanging ideas with the Ministry of Commerce, Ministry of planning and investment, the Foreign Ministry and the General Department of customs, the Ministry of finance additional instructions a score of circular No. 42/1999/TT/BTC dated 20/4/1999 mentioned above are as follows: I/ADDITIONS to section I (APPLICATION OBJECT) CIRCULAR NO. 42/1999/TT/BTC : business tax free goods shops are allowed to sell to foreign professionals are implementing ODA projects in Vietnam (by decision No. 211/1998/QD-TTg dated 31/10/1998 of the Prime Minister on the regulation of foreign experts made the programs, ODA projects in Vietnam) and Vietnam who settled in foreign countries to work in the words invited by the Vietnam State agencies (by decision No. 208/1999/QD-TTg dated October 27, 1999 by the Prime Minister on some policies for the Vietnam overseas).
II/STANDARD TAX FREE and DUTY FREE PROFILE PROCEDURE: 1/sales shop tax free are allowed to sell goods for foreign professionals are implementing ODA projects in Vietnam, according to the standard tax free provisions in decision No. 214/1998/QD-TTg dated 31/10/1998 of the Prime Minister on the regulation of foreign experts made the program, ODA projects in Vietnam and circular No. 01/2001/TT-2 on 09/02/2001 of the General Department of customs guidelines decision No. 211/1998/QD-TTg. The procedure of tax records, including:-for standard sales tax not to exceed 300 USD defined in Decree No. 17/CP dated 6/2/1995, Decree No. 83/1998/ND-CP on 29/9/1998: + Government's passport (Passport) presented a major purchase. The store is responsible for full name, passport number, date of issue, the Agency granted on sales invoices.
+ The Declaration entry-exit (original).
-For sales tax exemption is the expert's household belongings are allowed to stay in the Philippines from 183 days or more: + certified by the Ministry of planning and investment's foreign experts participated in the program, ODA projects, including: State the name, nationality, passport number, duration of stay in Viet nam , list of relatives come (copies are stamped by the governing body of the project).
+ Passport (Passport) presented a major purchase. The store is responsible for full name, passport number, date of issue, the Agency granted on sales invoices.
2/tax free goods shops are allowed to sell duty-free goods serve Vietnam people settled abroad on water works at the invitation of Vietnam's State agencies in accordance with standard remission specified in circular No. 03/2000/TTLT-TCHQ-BNG on 06/6/2000 of the General Department of customs, Ministry of Foreign Affairs guidelines for implementing article 4 of decision 1999/210/ QD-TTg on October 27, 1999 by the Prime Minister on some of the policy for the overseas Vietnam. The procedure of tax records, including:-for standard sales tax not to exceed 300 USD defined in Decree No. 17/CP dated 6/2/1995, Decree No. 83/1998/ND-CP on 29/9/1998: + Government's passport (Passport) presented a major purchase. The store is responsible for full name, passport number, date of issue, the Agency granted on sales invoices.
+ The Declaration entry-exit (original).
-For sales is Vietnam people's household belongings settled in foreign countries working at the invitation of Vietnam's State agencies together with circular No. 3/2000/TTLT-TCHQ-BNG on 06/6/2000 of the General Department of customs, Ministry of Foreign Affairs: + certified by State agencies of Vietnam are Vietnamese overseas on water work by invitation in which: clearly state the name, nationality, passport number, duration of stay in Vietnam, the particular job or project, the project of the overseas Vietnamese involved in Vietnam.
+ Passport (Passport) presented a major purchase. The store is responsible for full name, passport number, date of issue, the Agency granted on sales invoices.
3, particularly for household appliances is the only buy duty-free in the correct standard weight every Friday, if the above mentioned objects were purchased under the standard provisions of the Decree No. 17/CP dated 6/2/1995, no. 83/1998/ND-CP on 29/9/1998 of the Government would not be buying tax free under the respective items specified in decision No. 214/ 1998/QD-TTg dated 31/10/1998 of the Prime Minister and the joint circular No. 03/2000/TTLT-TCHQ-BNG on 06/6/2000 of the General Department of customs, Ministry of Foreign Affairs stated on.
III/COLLECTION MODES, PAYMENT, TAX FREE; ACCOUNTING MODE; The REPORT, examining and HANDLING VIOLATION: follow the right rules in circular No. 42/1999/TT/BTC dated 20/4/1999 of the Ministry of finance and this circular.
IV/EFFECT and IMPLEMENTATION: this circular have effect after 15 days from the date of signing. General Department of Customs is responsible for the sales procedure Guide for beneficiaries tax free and duty free, process management for business goods in the duty free shop according to the current rules.
In the process if there are obstacles, suggest the ministries, reflecting divisions of the Ministry of finance to promptly resolve.