This document provides guidance on how to refund VAT for Vietnamese organizations purchasing goods and services with foreign humanitarian aid funds when original documents are not available. Organizations must submit a detailed list and retain copies of invoices as a basis for verification.
Các điểm cốt lõi
- Vietnamese organizations purchasing goods and services with funds from foreign non-governmental organizations' humanitarian or emergency assistance → must submit the Invoice Detail List according to Model No. 03/GTGT along with the application for VAT refund.
- In cases where original invoices need to be sent to the overseas representative body of an association for settlement with the sponsor → retain copies confirmed by the supplier.
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❓ Câu hỏi thường gặp
Do Vietnamese organizations purchasing goods and services with aid funds need to submit an invoice detail list?
Must submit the Invoice Detail List according to Model No. 03/GTGT along with the application for VAT refund.
If original invoices must be sent to the overseas representative body of an association, what does a Vietnamese organization need to retain?
Retain copies confirmed by the supplier of goods and services as a basis for verification when implementing VAT refunds.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 2237TC/TCT DATED JUNE 5, 2000
REGARDING VAT REFUND
RESPECTED: Provincial Tax Departments
Recently, the Ministry of Finance received requests from several Tax Departments and Vietnamese humanitarian organizations regarding guidance on implementing VAT refunds in cases without original documents. The General Department of Taxation has the following opinions:
Pursuant to the provisions at Section III of Circular No. 02/2000/TT-BTC dated January 5, 2000 issued by the Ministry of Finance, Vietnamese organizations purchasing goods and services with foreign non-governmental organization humanitarian aid or emergency assistance must submit a Statement of Invoices for purchased goods and services (in accordance with Form No. 03/GTGT attached to Circular No. 89/1998/TT-BTC dated June 27, 1998 issued by the Ministry of Finance) along with the application for VAT refund.
In cases where Vietnamese organizations must send original invoices and payment documents to overseas representative associations to settle accounts with sponsors as stipulated by the Association, Vietnamese organizations must retain copies of invoices certified by suppliers as a basis for inspection when implementing VAT refunds.
The Ministry of Finance hereby informs Provincial Tax Departments and instructs units to implement accordingly.
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