Circular No. 02/2000/TT-BTC guiding the refund of VAT for goods and services purchased by domestic organizations with foreign humanitarian aid funds

CIRCULAR

Regarding the guidance on refunding value-added tax for goods and services purchased by domestic organizations with foreign humanitarian aid funds

for domestic organizations to purchase with foreign humanitarian aid funds The Ministry of Finance shall guide the implementation of tax refunds

Pursuant to the provisions of the Law on Value-Added Tax,

Pursuant to the detailed regulations on implementing the Law on Value-Added Tax stipulated in Decree No. 28/1998/NĐ-CP dated May 11, 1998 of the Government, Pursuant to Decision No. 28/1999/QĐ-TTg dated February 23, 1999 of the Prime Minister on the issuance of the Regulation on management and utilization of assistance from foreign non-governmental organizations,

Pursuant to the opinion of the Prime Minister in Document No. 4065/VPCP-KTTH dated September 6, 1999 of the Government Office;

The Ministry of Finance guides the implementation of the refunding of value-added tax for goods and services purchased by domestic organizations with foreign non-governmental organization humanitarian aid funds as follows:

for goods and services purchased by domestic organizations from foreign non-governmental organizations' humanitarian aid funds as follows: November 26, 2024; at the Vietnamese market, where taxes have been paid

I.OBJECTS ELIGIBLE FOR VALUE-ADDED TAX REFUND

Domestic organizations entrusted with the direct responsibility of receiving, managing, and using foreign non-governmental organization humanitarian aid funds for charitable purposes and emergency relief to purchase goods and services subject to taxation at the Vietnamese market, which have paid the tax recorded on the sales invoices issued by suppliers, shall be refunded the amount of tax already paid. November 26, 2024; as recorded on the sales invoice issued by the supplier, such taxes will be refunded by the tax authority. November 26, 2024; For the refund, the Director of the Tax Department shall issue a decision to refund the tax. November 26, 2024; The State Treasury is responsible for processing the tax refund procedures for domestic organizations within three days from the date of receipt of the tax refund decision and the tax refund payment authorization

II.PROCEDURES FOR REFUNDING VALUE-ADDED TAX

Monthly, for cases where domestic organizations use aid funds to regularly purchase goods and services over multiple months; or:

After completing the purchase of goods and services, for cases where domestic organizations purchase goods and services in batches or trips without continuous monthly purchases;

Domestic organizations submit the application dossier for tax refund to the local tax authority (Tax Bureau) where their headquarters is located. The dossier includes: November 26, 2024; A letter requesting tax refund for the tax already paid on goods and services purchased with foreign non-governmental organization humanitarian aid funds. Clearly state the name of the organization and the bank account opened by the domestic organization;

An invoice list of goods and services purchased with foreign non-governmental organization humanitarian aid funds (according to Model No. 03/GTGT issued together with Circular No. 89/1998/TT-BTC dated June 27, 1998 of the Ministry of Finance); November 26, 2024; A copy of the Decision approving the aid amounts by the competent authority (Prime Minister, Minister, Chairman of Provincial People's Committee, head of ministry-level agency, government agency, head of mass organizations) as stipulated in Article 5 of Decision No. 28/1999/QĐ-TTg;

A confirmation document from the Aid Reception Management Board of the Ministry of Finance regarding the foreign non-governmental organization aid, specifying the name of the donor organization, the value of the aid, the receiving and managing agency of the aid funds, and the name of the seller providing goods and services to the domestic organization receiving and managing the aid funds.

Within fifteen days from the date of receipt of the tax refund application dossier of domestic organizations, the tax authority has the responsibility to examine the dossier and process the tax refund of the entity submitting it. In case of need for inspection, verification, and supplementary dossier... the maximum time limit is thirty days. After inspection, if all procedures and conditions are met and the tax refund amount is determined, the Director of the Tax Bureau issues the decision to refund the tax.

The State Treasury is responsible for implementing the tax refund procedure for domestic organizations within three days from the date of receipt of the tax refund decision sent by the tax authority.

The tax refund is made from the Tax Refund Fund. Domestic organizations receiving tax refunds must use the refunded tax for the intended purpose of foreign non-governmental organization humanitarian aid and emergency aid to Vietnam. November 26, 2024; Domestic organizations applying for tax refunds must bear responsibility for the accuracy of the declared figures related to determining the tax refund amount, and retain invoices and other supporting documents for goods and services eligible for tax refund according to prescribed regulations. Any errors or misuse of the refunded tax, if detected by the tax authority, will be subject to tax recovery and administrative penalties or criminal liability depending on the nature and degree of violation as stipulated by law. November 26, 2024; sent by the tax authority.

The guidance provided in this document shall apply to cases where domestic organizations have purchased goods and services using humanitarian aid funds from the date of January 1, 1999 onwards./. November 26, 2024; to be sent by the tax authority.

III.IMPLEMENTING PROVISIONS

The tax refund November 26, 2024; is sourced from the Tax Refund Fund. November 26, 2024;Domestic organizations receiving tax refunds must use the refunded tax for the intended purpose of foreign non-governmental organization humanitarian aid and emergency aid to Vietnam.

Domestic organizations applying for tax refunds are responsible for the accuracy of the figures declared in relation to determining the tax refund amount, and must retain invoices and other supporting documents for goods and services eligible for tax refund according to prescribed regulations. Any errors or misuse of the refunded tax, if detected by the tax authority, will be subject to tax recovery and administrative penalties or criminal liability depending on the nature and degree of violation as stipulated by law.

The tax refund procedures guided in this document apply to cases where domestic organizations have purchased goods and services with foreign non-governmental organization humanitarian aid funds since January 1, 1999./. November 26, 2024; The guidelines set forth in this document shall apply to cases where goods and services have been purchased using humanitarian aid funds from domestic organizations as of January 1, 1999./.