Decision No. 1317/QD-BTC of the Ministry of Finance amends some technical presentation aspects in Circular No. 58/2012/TT-BTC related to the pilot refund of value-added tax for goods purchased by foreigners in Vietnam when exiting through Noi Bai International Airport and Tan Son Nhat International Airport. The Decision takes effect from June 1, 2012.
핵심 사항
- The direct management agency of the enterprise reports to the local Tax Department where the enterprise's headquarters is located within seven working days after receiving complete files and meeting the prescribed conditions.
- The minimum number of commercial banks acting as pilot agents for tax refunds is four banks, including at least two banks at Tan Son Nhat International Airport and two banks at Noi Bai International Airport.
- Foreigners present to the customs authority at the tax invoice and declaration counter the tax invoice and declaration form, goods, necessary documents such as passports or entry-exit documents, tax invoice and declaration forms, and goods.
- The customs authority checks the actual goods at the tax invoice and declaration counter according to regulations.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing administrative burden for enterprises and foreigners when implementing the pilot tax refund.
- Negative impact: It may cause difficulties in managing and supervising the pilot process if the number of banks acting as pilot agents is insufficient.
❓ 자주 묻는 질문
Within what period must the direct management agency of the enterprise report to the Tax Department?
Within seven working days from the date of receipt of complete files and meeting the prescribed conditions.
What is the minimum number of commercial banks required?
The minimum number is four banks, including at least two banks at Tan Son Nhat International Airport and two banks at Noi Bai International Airport.
What documents must foreigners present when processing the tax refund?
Foreigners must present passports or entry-exit documents, tax invoices and declaration forms, and goods at the customs authority's inspection counter.
Which agency is responsible for implementing Circular No. 58/2012/TT-BTC?
The General Director of the General Customs Department, the General Director of the General Tax Department, and relevant units are responsible.
When does this Decision take effect?
The Decision takes effect from June 1, 2012.
전문
Pursuant to …;
Regarding the correction of Circular No. 58/2012/TT-BTC of the Ministry of Finance guiding the implementation of certain contents of Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister on piloting the refund of value-added tax for goods purchased by foreigners in Vietnam when exiting through Noi Bai International Airport and Tan Son Nhat International Airport international gates
_________________
THE MINISTER OF FINANCE
Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;
Pursuant to Decree No. 100/2010/NĐ-CP dated September 28, 2010 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to Clause 7, Article 1 of Decree No. 09/2010/NĐ-CP Amending and Supplementing Certain Provisions of Decree No. 110/2004/NĐ-CP dated April 8, 2004 of the Government on archival work;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Considering the proposal of the General Director of the General Department of Customs, the Head of the Legal Department,
DECISION:
Article 1. Correcting some technical presentation issues in Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance guiding the implementation of certain contents of Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister on piloting the refund of value-added tax for goods purchased by foreigners in Vietnam when exiting through Noi Bai International Airport and Tan Son Nhat International Airport as follows:
1. At point b, Clause 3, Article 11 of Circular No. 58/2012/TT-BTC, it was printed as:
"- If the file is complete and meets the prescribed conditions, within 07 (seven) working days, the direct tax management agency of the enterprise reports to the local Tax Office where the enterprise's headquarters is located. Within 07 (seven) working days, the local Tax Office where the enterprise's headquarters is located shall issue a notification to the enterprise according to the model specified in Appendix 2 of this Circular."
Now, it is amended to read:
" - If the file is complete and meets the prescribed conditions, within 07 (seven) working days, the direct tax management agency of the enterprise reports to the local Tax Office where the enterprise's headquarters is located, and the local Tax Office where the enterprise's headquarters is located shall issue a notification to the enterprise according to the model specified in Appendix 2 of this Circular."
2. At Clause 2, Article 13 of Circular No. 58/2012/TT-BTC, it was printed as:
"2. Using commercial banks as pilot agencies for tax refunds: 02 banks. Among them:
a) 01 Commercial bank as a pilot agency for tax refunds at Tan Son Nhat International Airport;
b) 01 Commercial bank as a pilot agency for tax refunds at Noi Bai International Airport." Now, it is amended to read:
"2. The number of commercial banks serving as pilot agencies for tax refunds: a minimum of 04 banks. Among them:
a) A minimum of 02 commercial banks as pilot agencies for tax refunds at Tan Son Nhat International Airport;
b) A minimum of 02 commercial banks as pilot agencies for tax refunds at Noi Bai International Airport."
3. At Clause 1, Clause 2, Article 17 of Circular No. 58/2012/TT-BTC, it was printed as:
"1. Before proceeding with the procedures to send goods and obtain boarding passes, foreigners present to the customs authority at the invoice and tax declaration counter the following documents:
a) Passport or entry-exit document;
b) Tax refund declaration form;
c) Goods.
2. The customs authority checks the actual goods at the invoice and tax declaration counter. The inspection is carried out as follows:"
Now, it is amended to read:
"1. Foreigners present to the customs authority at the invoice and tax declaration counter the following documents:
a) Passport or entry-exit document;
b) Tax refund declaration form;
c) Goods.
2. The customs authority checks the actual goods at the invoice and tax declaration counter. The inspection is carried out as follows:"
Article 2. Effective Date:
This Decision takes effect from June 1, 2012 and is an integral part of Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance guiding the implementation of certain contents of Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister on piloting the refund of value-added tax for goods purchased by foreigners in Vietnam when exiting through Noi Bai International Airport and Tan Son Nhat International Airport.
Article 3. Responsibility for Implementation
The General Director of the General Department of Customs, the General Director of the General Department of Taxation and related units are responsible for fully implementing the guidance in Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance and the corrections made in this Decision.
Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.
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