Circular No. 37/2001/TT-BTC supplements regulations for duty-free shops in Vietnam regarding the purchasing entities, criteria, and procedures for tax exemption, as well as accounting systems and inspection regimes. This circular applies to foreign experts implementing ODA projects and overseas Vietnamese returning to work at the invitation of state agencies.
适用范围
Duty-free shops, foreign experts implementing ODA projects in Vietnam, and overseas Vietnamese returning to work at the invitation of state agencies.
要点
- Duty-free shops are permitted to sell goods to foreign experts implementing ODA projects and overseas Vietnamese returning to work at the invitation of state agencies, in compliance with tax exemption criteria.
- The tax exemption application process includes passports, entry-exit declaration forms, and confirmation from the Ministry of Planning and Investment or other state agencies in Vietnam.
- For sales under the tax exemption criteria not exceeding 300 USD, the shop must fully record information on the sales invoice.
- Household items may only be purchased tax-free once per item for each entity mentioned above.
- The collection, payment, and exemption of taxes; accounting systems; reporting, inspection, and handling of violations shall be carried out according to Circular No. 42/1999/TT-BTC.
🌐 本文件的社会影响
- Positive impact: Facilitates easier tax-free shopping opportunities for foreign experts and overseas Vietnamese.
- Negative impact: May cause difficulties in managing the revenue of duty-free shops if regulations are not strictly followed.
❓ 常见问题
Who can duty-free shops sell goods to?
Duty-free shops are permitted to sell goods to foreign experts implementing ODA projects in Vietnam and overseas Vietnamese returning to work at the invitation of state agencies.
What are the tax exemption criteria?
Tax exemption criteria include sales not exceeding 300 USD and household items for experts allowed to stay in Vietnam for 183 days or more.
What does the tax exemption application process include?
The tax exemption application process includes passports, entry-exit declaration forms, and confirmation from the Ministry of Planning and Investment or other state agencies in Vietnam.
How can duty-free shops sell tax-exempt household items?
Household items may only be purchased tax-free once per item for each entity mentioned above.
When does this circular take effect?
This circular takes effect fifteen days after its issuance date.
全文
CIRCULAR
Supplementing certain provisions of Circular No. 42/1999/TT-BTC dated April 20, 1999 of the Ministry of Finance guiding the implementation of financial, accounting, and tax regimes for duty-free shops in Vietnam.
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Pursuant to the Law on Export Duties and Import Duties; the Law on Corporate Income Tax; the Law on Value Added Tax;
Pursuant to Decision No. 205/1998/QĐ-TTg dated October 19, 1998 of the Prime Minister promulgating the Regulations on Duty-Free Shops; Decision No. 211/1998/QĐ-TTg dated October 31, 1998 of the Prime Minister regarding the issuance of regulations for foreign experts implementing ODA programs and projects in Vietnam; Decision No. 210/1999/QĐ-TTg dated October 27, 1999 of the Prime Minister concerning certain policies for overseas Vietnamese;
Pursuant to Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993, Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law on Export Duties and Import Duties and laws amending and supplementing certain articles of the Law on Export Duties and Import Duties, and Circular No. 42/1999/TT-BTC dated April 20, 1999 of the Ministry of Finance guiding the implementation of financial, accounting, and tax regimes for duty-free shops in Vietnam;
Pursuant to the guidance opinion of the Prime Minister notified in Official Letter No. 246/VPCP-KTTH dated February 16, 2001 of the Office of the Government regarding the expansion of duty-free goods and eligible buyers;
After exchanging opinions with the Ministry of Trade, the Ministry of Planning and Investment, the Ministry of Foreign Affairs, and the General Department of Customs, the Ministry of Finance supplements certain points of Circular No. 42/1999/TT-BTC dated April 20, 1999 as follows:
I/ SUPPLEMENTING SECTION I (SCOPE OF APPLICATION) OF CIRCULAR NO. 42/1999/TT-BTC:
Duty-free shops are permitted to sell goods to foreign experts implementing ODA projects in Vietnam (in accordance with Decision No. 211/1998/QĐ-TTg dated October 31, 1998 of the Prime Minister regarding the issuance of regulations for foreign experts implementing ODA programs and projects in Vietnam) and overseas Vietnamese returning to Vietnam to work at the invitation of Vietnamese state agencies (in accordance with Decision No. 210/1999/QĐ-TTg dated October 27, 1999 of the Prime Minister concerning certain policies for overseas Vietnamese).
II/ TAX EXEMPTION STANDARDS AND PROCEDURES FOR TAX EXEMPTION DOCUMENTATION:
1/ Duty-free shops are permitted to sell goods serving foreign experts implementing ODA projects in Vietnam according to the tax exemption standards stipulated in Decision No. 211/1998/QĐ-TTg dated October 31, 1998 of the Prime Minister regarding the issuance of regulations for foreign experts implementing ODA programs and projects in Vietnam and Circular No. 01/2001/TT-TCHQ dated February 9, 2001 of the General Department of Customs guiding the implementation of Decision No. 211/1998/QĐ-TTg mentioned above. The procedures for tax exemption documentation include:
- For sales under the tax exemption standard not exceeding 300 USD as stipulated in Decrees No. 17/CP dated February 6, 1995, and No. 79/1998/NĐ-CP dated September 29, 1998 of the Government:
+ Passport (original) must be presented when purchasing goods. The shop is responsible for recording the full name, passport number, date of issue, and issuing authority on the sales invoice.
+ Entry-exit declaration form (original).
- For sales of household items exempt from tax for foreign experts allowed to stay in Vietnam for 183 days or more:
+ Confirmation from the Ministry of Planning and Investment that the foreign expert participates in implementing ODA programs and projects, including: specifying the name, nationality, passport number, duration of stay in Vietnam, and list of accompanying family members (a copy stamped by the project management agency).
+ Passport (original) must be presented when purchasing goods. The shop is responsible for recording the full name, passport number, date of issue, and issuing authority on the sales invoice.
2/ Duty-free shops are permitted to sell tax-exempt goods serving overseas Vietnamese returning to Vietnam to work at the invitation of Vietnamese state agencies according to the tax exemption standards stipulated in Joint Circular No. 03/2000/TTLT-TCHQ-BNG dated June 6, 2000 of the General Department of Customs-Ministry of Foreign Affairs guiding the implementation of Article 4 of Decision No. 210/1999/QĐ-TTg dated October 27, 1999 of the Prime Minister concerning certain policies for overseas Vietnamese. The procedures for tax exemption documentation include:
- For sales under the tax exemption standard not exceeding 300 USD as stipulated in Decrees No. 17/CP dated February 6, 1995, and No. 79/1998/NĐ-CP dated September 29, 1998 of the Government:
+ Passport (original) must be presented when purchasing goods. The shop is responsible for recording the full name, passport number, date of issue, and issuing authority on the sales invoice.
+ Entry-exit declaration form (original).
- For sales of household items for overseas Vietnamese returning to Vietnam to work at the invitation of Vietnamese state agencies accompanied by Joint Circular No. 03/2000/TTLT-TCHQ-BNG dated June 6, 2000 of the General Department of Customs-Ministry of Foreign Affairs:
+ Confirmation from a Vietnamese state agency that the overseas Vietnamese is returning to work at the invitation, including: specifying the name, nationality, passport number, duration of stay in Vietnam, specific jobs or projects the overseas Vietnamese will participate in in Vietnam.
+ Passport (original) must be presented when purchasing goods. The shop is responsible for recording the full name, passport number, date of issue, and issuing authority on the sales invoice.
3/ Household items can only be purchased tax-free according to the specified quantity standards, one item per type. If the aforementioned individuals have already purchased items according to the standards stipulated in Decrees No. 17/CP dated February 6, 1995, and No. 79/1998/NĐ-CP dated September 29, 1998 of the Government, they will not be able to purchase tax-free items corresponding to the goods specified in Decision No. 211/1998/QĐ-TTg dated October 31, 1998 of the Prime Minister and Joint Circular No. 03/2000/TTLT-TCHQ-BNG dated June 6, 2000 of the General Department of Customs-Ministry of Foreign Affairs mentioned above.
III/ TAX COLLECTION, PAYMENT, AND EXEMPTION REGIMES; ACCOUNTING REGIMES; REPORTING, INSPECTION, AND VIOLATION HANDLING: Implemented in accordance with Circular No. 42/1999/TT-BTC dated April 20, 1999 of the Ministry of Finance and this Circular.
IV/ EFFECTIVE DATE AND IMPLEMENTATION:
This Circular takes effect 15 days from the date of signature. The General Department of Customs is responsible for guiding the sale procedures for eligible tax-exempt buyers and the tax exemption process, managing goods sold at duty-free shops in accordance with current regulations.
During the implementation period, if there are any difficulties, please report them to the Ministry of Finance for prompt resolution.
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