Circular No. 149/2010/TT-BTC guides value-added tax and customs management for goods and services sold in quarantine zones.

CIRCULAR

Guidelines on value-added tax and customs management for goods and services sold in quarantine zones

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Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to the Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;

Pursuant to Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 123/2008/NĐ-CP dated December 2, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Value-Added Tax;

Pursuant to Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Prime Minister promulgating the Regulations on duty-free sales;

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;

The Ministry of Finance issues guidelines on value-added tax and customs management for goods and services sold in quarantine zones as follows:

Article 1. Scope of Regulation

This Circular provides guidelines on value-added tax and customs management for goods produced in Vietnam and imported goods that have completed import procedures and are permitted to circulate according to Vietnamese law (hereinafter referred to as imported goods subject to tax) brought into sale in quarantine zones at international airports, seaports, land borders, and railways (hereinafter referred to as quarantine zones) to serve departing and transit passengers.

Article 2. Rate of Value-Added Tax

Goods and services produced in Vietnam and imported goods subject to tax provided by traders for sale in quarantine zones shall be subject to a zero percent rate of value-added tax.

Article 3. Customs Procedures for Goods and Services Brought into Sale in Quarantine Zones

Traders selling goods in quarantine zones are not required to handle customs procedures for these items when bringing them into or out of the quarantine zone for retail sale to departing and transit passengers, but they are responsible for:

1. Selling to the correct target group.

2. Preparing daily retail sales lists for goods and services according to Model Form 01 issued together with this Circular and issuing sales invoices at the end of each day; implementing the preparation of sales invoice and supporting documents lists for goods and services sold according to Model Form 01-1/GTGT issued together with Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration and reporting to the customs authority through a computer system connected to the customs authority managing the store.

3. On a monthly basis, based on daily sales reports, preparing monthly sales reports according to the Export Goods Declaration form (code HQ/2002-XK) and submitting them to the customs authority managing the store.

4. Based on the data from the computer system connected to the trader's daily retail sales of goods and services in the quarantine zone, the customs authority will check the contents of the monthly sales report of goods and services to confirm the actual export for the trader selling in the quarantine zone.

Article 4. Conditions for Operating Sales of Goods and Services in Quarantine Zones

In addition to general conditions prescribed by law, traders selling goods in quarantine zones must ensure that they have a point-of-sale computer system connected between the store selling goods and services and the Customs Sub-Department managing business operations in the quarantine zone.

Article 5. Effective Date

1. This Circular takes effect 45 days from the date of signature and applies from the effective date of Decree No. 123/2008/NĐ-CP dated December 2, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Value-Added Tax.

2. Matters not covered by this Circular and matters not contrary to the guidance provided in this Circular shall be implemented in accordance with Circular No. 129/2008/TT-BTC dated December 26, 2008 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Value-Added Tax and guiding the implementation of Decree No. 123/2008/NĐ-CP dated December 2, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Value-Added Tax and Circular No. 120/2009/TT-BTC dated June 16, 2009 of the Ministry of Finance guiding the implementation of the Regulations on duty-free sales promulgated together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Prime Minister.

3. The Director of the General Department of Customs, the General Department of Taxation directs the Directors of the Customs Departments, Provincial Tax Departments to take responsibility for organizing management, monitoring, and implementing the guidance provided in this Circular./.

DEPUTY MINISTER

DEPUTY MINISTER

Do Hoang Anh Tuan

Form No. 01

(Issued together with Circular No. 149/2010/TT-BTC dated September 27, 2010 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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RETAIL SALES LIST FOR GOODS AND SERVICES

Name of Trader:

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