Circular No. 58/2012/TT-BTC guiding the implementation of Decision No. 05/2012/QĐ-TTg dated January 19, 2012 of the Prime Minister on 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.

CIRCULAR

Guidelines for implementing Decision No. 05/2012/QĐ-TTg dated January 19, 2012 of the Prime Minister on piloting the refund of value-added tax on goods purchased by foreigners in Vietnam and carried out when exiting through Noi Bai International Airport and Tan Son Nhat International Airport.

Regarding the pilot refund of value-added tax on goods purchased by foreigners in Vietnam and carried out when exiting through Noi Bai International Airport and Tan Son Nhat International Airport.

Through the Noi Bai International Airport and Tan Son Nhat International Airport.

_______________________________

Pursuant to the Law on Value-Added Tax No. 13/2008/QH12 dated June 3, 2008; the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006, and other guiding documents for the implementation of these laws;

Pursuant to Decision No. 05/2012/QĐ-TTg dated January 19, 2012 of the Prime Minister on piloting the refund of value-added tax on goods purchased by foreigners in Vietnam and carried out when exiting through Noi Bai International Airport and Tan Son Nhat International Airport;

Pursuant to 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.

Article 1. Amends Clause 1, Article 15 of Circular No. 86/2013/TT-BTC dated July 26, 2013 as follows:

The Minister of Finance issues this Circular to guide the implementation of certain provisions of Decision No. 05/2012/QĐ-TTg dated January 19, 2012 of the Prime Minister on piloting the refund of value-added tax on goods purchased by foreigners in Vietnam and carried out when exiting through Noi Bai International Airport and Tan Son Nhat International Airport (hereinafter referred to as Decision No. 05/2012/QĐ-TTg).

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

2. Applicability:

This Circular guides the implementation of certain provisions regarding the pilot refund of value-added tax on goods purchased by foreigners in Vietnam and carried out when exiting through Noi Bai International Airport and Tan Son Nhat International Airport as prescribed in Decision No. 05/2012/QĐ-TTg (hereinafter referred to as the refund of value-added tax for foreigners).

Article 2. Objectives:

a) Foreigners, overseas Vietnamese citizens, except members of the flight crew as provided by aviation law (hereinafter referred to as foreigners), holding passports or entry-exit documents issued by foreign countries that are still valid and using such documents to enter and exit Vietnam, purchasing goods in Vietnam, and carrying those goods out through Noi Bai International Airport and Tan Son Nhat International Airport;

b) Customs authorities, customs officers, tax authorities, and tax officers involved in the implementation of the pilot refund of value-added tax for foreigners;

c) Enterprises selected to sell pilot VAT refunds November 26, 2024; goods to foreigners exiting the country, including enterprises, enterprise stores, and agency stores selling pilot goods for enterprises (hereinafter referred to as pilot sales enterprises);

d) Commercial banks selected as pilot agents for the refund of value-added tax goods to foreigners (hereinafter referred to as commercial banks);

e) Other organizations and individuals when performing tasks related to the pilot refund of value-added tax for foreigners.

Article 2. Principles for conducting customs procedures, customs inspection, and tax administration

The actual inspection of goods, customs supervision, and tax administration for the pilot refund of value-added tax for foreigners shall be implemented according to the principles set forth in Article 3 of Decree number 154/2005/NĐ-CP dated December 15, 2005 of the Government on customs procedures, inspection, and customs supervision systems; Article 3 of Circular No. 194/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance on customs procedures, customs inspection, export duties, import duties, and tax management for exported and imported goods; Article 4 of the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006, and other guiding documents for implementation.

Article 3. benefitsObligations of person foreign

1. Tobe eligible for the refund of value-added tax on goods meeting the conditions specified in Article 3 of Decision No. 05/2012/QĐ-TTg.

2. Entitled to guidance and provision of information and materials related to fulfilling tax obligations and benefits.

3. Verify the information recorded on the combined VAT invoice and tax refund declaration form (hereinafter referred to as the combined invoice and tax refund declaration form) issued by the pilot sales enterprise when purchasing goods in accordance with the model prescribed in Appendix 3 of this Circular.

4. Bear legal responsibility for the accuracy, legality, and truthfulness of the passport and entry-exit documents presented to the pilot sales enterprise when purchasing goods; passports, entry-exit documents, goods, and the combined invoice and tax refund declaration form presented to the customs authority and the documents submitted to the commercial bank acting as the tax refund agent upon departure.

5. Lodge complaints and initiate legal actions against administrative decisions and acts affecting their legitimate rights and interests.

6. Report violations of the law by customs officers, tax officers, and other organizations and individuals involved.

Article Article 4. Rights and Obligations of Pilot Sales Enterprises

1. To apply forms of publicity, advertising for the sale of pilot goods subject to the refund of value-added tax for foreigners exiting the country in accordance with relevant laws.

2. Register the sale of pilot goods at the correct address and bear legal responsibility for the registration of pilot sales.

3. Display A notice board indicating the enterprise selling pilot goods subject to the refund of value-added tax (in both Vietnamese and English) and remove the notice board when ceasing pilot sales activities.

4. Receive guidance from tax authorities and customs authorities on the implementation of pilot sales of goods subject to the refund of value-added tax for foreigners.

5. Assist and guide foreigners in implementing Decision No. 05/2012/QĐ-TTg and the guidelines in this Circular.

6. Based on the above information hpassport or entry-exit document still valid and goods purchased by foreigners, the enterprise prepares ha combined invoice and tax refund declaration form for goods eligible for the refund of value-added tax in accordance with Article 3 of Decision No. 05/2012/QĐ-TTg in accordance with the model prescribed in Appendix 3 of this Circular, and hand over one copy to the foreigner for customer use.

7. Print, issue, and manage and use hcombined invoices and tax refund declaration forms, implement reporting requirements in accordance with the law on invoices for the sale of goods and provision of services and the guidelines in this Circular.

8. Perform other rights and obligations as prescribed by the Law on Tax Administration and other relevant laws.

Article 5. Rights and Obligations of Commercial Banks

1. To be guided by customs authorities and tax authorities on implementing the pilot program for refunding value-added tax to foreigners.

2. To display signs informing commercial banks acting as agents for piloting the refund of value-added tax to foreigners at the tax refund counter in the quarantine area of Noi Bai International Airport or Tan Son Nhat International Airport (in both Vietnamese and English), and to remove such signs when the agency试点工作结束。

3. To receive service fees for value-added tax refunds to foreigners according to Article 7 of Decision No. 05/2012/QĐ-TTg and the guidance provided in this Circular.

4. To declare and pay taxes as prescribed on the amount of service fees received from value-added tax refunds to foreigners. 5. To examine tax refund files, allocate personnel and facilities, advance funds, and refund value-added tax to foreigners according to the provisions of Decision No. 05/2012/QĐ-TTg and the guidance provided in this Circular, and to process payments with tax authorities.

6. To sell freely convertible foreign currency to foreigners who request to convert their refunded value-added tax into foreign currency, and to comply with reporting requirements under applicable laws.

7. To retain records related to the refund of value-added tax to foreigners and payment advance and service fee refund records according to the provisions of applicable laws.

8. To perform other rights and obligations as prescribed by the Law on Tax Administration and other relevant laws.

Article 6. Responsibilities and Authorities of Customs Authorities

1. To disseminate information, provide guidance, explain, and supply information related to the pilot program for refunding value-added tax to foreigners.

2. To check passports or entry-exit documents, tax refund invoices, and inspect goods presented by foreigners at the tax refund invoice counter.

3. To accept applications and submit them to the Ministry of Finance for selecting commercial banks as pilot agents according to Decision No. 05/2012/QĐ-TTg and the guidance provided in this Circular.

4. To update information about foreigners and the actual amount of value-added tax refunded to them in the database for the pilot program of value-added tax refunds to foreigners.

4. 5. To coordinate with the State Treasury, the General Department of Taxation to review and reconcile the amounts of value-added tax advanced and refunded by commercial banks to foreigners and service fees paid to commercial banks to ensure consistency among parties.

6. To handle complaints and reports related to the implementation of value-added tax refunds to foreigners within the scope of assigned responsibilities.

7. To impose penalties on violations concerning the refund of value-added tax to foreigners according to the law.

8. To perform other responsibilities and authorities as prescribed by the Law on Tax Administration and other relevant laws.

8. Perform other duties and responsibilities as prescribed by the Law on Tax Administration and other relevant laws.

Article 7. Responsibilities and Authorities of Tax Authorities

1. Supporting, promoting, disseminating, guiding, explaining, and providing information related to the pilot program for refunding value-added tax to foreigners.

2. Receiving applications, selecting pilot businesses selling goods in accordance with Decision No. 05/2012/QĐ-TTg and the guidance provided in this Circular.

3. Examining applications, processing payment procedures for the amount of advance refunded value-added tax from commercial banks to foreigners and service fees paid to commercial banks for the benefit of the State Treasury to process the transfer of funds according to the guidance provided in this Circular.

4. Store records of payments for value-added tax refunds and service fees for tax refunds that commercial banks have received in accordance with the law.

5. Taking the lead in coordinating with the State Treasury, Customs Department at the same level to review and reconcile the amount of advance refunded value-added tax from commercial banks to foreigners and service fees paid to commercial banks to ensure consistency among all parties.

7. To impose penalties on violations concerning the refund of value-added tax to foreigners according to the law.

7. Performing other responsibilities and authorities as prescribed by the Law on Tax Administration and other relevant laws.

Article 8. Responsibilities and Authorities of the State Treasury

1. Transfer to commercial banks the amount of value-added tax that commercial banks have advanced and the service fee for tax refund that commercial banks have received according to the guidance provided in this Circular.

2. Coordinating with the Tax Department and Customs Department at the same level to review and reconcile the amount of advance refunded value-added tax from commercial banks to foreigners and service fees paid to commercial banks to ensure consistency among all parties.

3. Storing records, transferring the refunded amount of advance value-added tax from commercial banks and service fees paid to commercial banks in accordance with the provisions of the law.

4. Resolve complaints and denunciations related to the payment of value-added tax for foreign individuals within the scope of assigned responsibilities.

5. Performing other responsibilities and authorities as prescribed by the law.

Chapter II

SPECIFIC PROVISIONS

Article 9. Goods Eligible for Refund of Value-Added Tax

Goods eligible for refund of value-added tax are those that comply with the provisions of Article 3 of Decision No. 05/2012/QĐ-TTg, including:

1. Goods not included in the list of prohibited export goods; the list of export goods requiring permits issued by the Ministry of Trade (now the Ministry of Industry and Trade) or the list of export goods subject to specialized management as stipulated in Government Decree No. 12/2006/NĐ-CP dated January 23, 2006, and its implementing regulations.

2. Goods subject to value-added tax as prescribed in Article 3 of the Law on Value-Added Tax No. 13/2008/QH12 dated June 3, 2008 and guiding documents implementing the Law.

3. Goods not included in the list of items prohibited from being carried on aircraft as stipulated in Article 12 of the Civil Aviation Law of June 29, 2006, and its implementing regulations.

4. Goods purchased in Vietnam, accompanied by an invoice and declaration form for tax refund issued within thirty days from the date of departure of the foreigner.

Article 10. Service Fees for Tax Refunds, Amount of Refundable Tax, and Currency of Refund

1. The service fee for tax refunds received by commercial banks is 15% (fifteen percent) of the total value-added tax on goods eligible for refund carried by foreigners when departing at Noi Bai International Airport or Tan Son Nhat International Airport.

2. The amount of value-added tax refundable to foreigners is 85% (eighty-five percent) of the total value-added tax on goods eligible for refund carried by foreigners when departing at Noi Bai International Airport or Tan Son Nhat International Airport.

3. The currency of refund is the Vietnamese Dong. In cases where foreigners request to convert the refund amount from Vietnamese Dong to freely convertible foreign currencies, commercial banks shall sell foreign currencies to foreigners in accordance with the provisions of the law.

The exchange rate for conversion shall be the rate posted by commercial banks at the time of conversion and in compliance with the regulations of the State Bank of Vietnam.

Article 11. Conditions and Selection of Enterprises for Pilot Sales

1. The conditions for selecting enterprises for pilot sales shall be implemented in accordance with the provisions at point a, Clause 1, Article 4 of Decision No. 05/2012/QĐ-TTg. Among which, the business location of the enterprise as stipulated at point a, Clause 1, Article 4 of Decision No. 05/2012/QĐ-TTg includes one of the following locations in Hanoi City, Ho Chi Minh City, or at craft village centers in tourist destinations along travel routes:

a) The headquarters of the enterprise;

b) Branches, stores of the enterprise;

c) Locations where agents sell on behalf of the enterprise.

2. Documents for registering enterprises for pilot sales:

a) A letter of registration to participate in pilot sales according to the model prescribed in Appendix 1 of this Circular c) The agency sales contract signed between the enterprise applying for pilot sales and the store selling on behalf of the enterprise (in the case of an agency store selling on behalf of the enterprise): one copy stamped with the confirmation seal of the enterprise.;

b) Business registration certificate or enterprise registration certificate: one copy stamped with the confirmation seal of the enterprise;

- If the documents are complete and meet the specified conditions, within seven (7) working days, the direct tax management agency of the enterprise shall report to the local Tax Department where the enterprise's headquarters is located. Within seven (7) working days, the local Tax Department where the enterprise's headquarters is registered shall issue a notification to the enterprise according to the model prescribed in Appendix 2 of this Circular.

3. Procedure for selecting enterprises:

a) The enterprise submits the registration documents to the direct tax management authority;

b) The direct tax management authority receives, reviews the documents, and processes them as follows:

- If the documents are incomplete, within three (03) working days from the date of receiving the documents, it will issue a notice to the enterprise to supplement the documents;

- If the documents do not meet the prescribed conditions, within seven (07) working days from the date of receiving all documents, it will issue a response to the enterprise;

Article 12. Registration for Adjustment and Termination of Pilot Sales In cases where the enterprise has been notified by the local Tax Department where the enterprise's headquarters is located that it meets the conditions for pilot sales, if there is an adjustment or termination of the pilot sales registration, the following procedures shall apply:.

1. In the case of adjusting pilot sales:

a) The enterprise sends a letter of registration for adjustment to the direct tax management agency according to the model prescribed in Appendix 8 of this Circular;

The agency sales contract signed between the enterprise conducting pilot sales and the store selling on behalf of the enterprise (in the case of an agency store selling on behalf of the enterprise): one copy stamped with the confirmation seal of the enterprise;

The procedure shall be carried out as prescribed in Clause 3, Article 11 of this Circular. 2. In the case of terminating pilot sales:a) At least thirty (30) days before the termination date of pilot sales, the enterprise sends a letter notifying the termination of pilot sales for VAT refund to the direct tax management agency.

b) b) Within thirty (30) days from the date of receipt of the enterprise's letter, the direct tax management agency shall inspect and issue a report to the local Tax Department where the enterprise's headquarters is located so that the local Tax Department can notify the enterprise, customs authority, and commercial bank about the termination of pilot sales for the enterprise. The enterprise shall remove the sign indicating the enterprise's pilot sales for VAT refund for foreigners from the pilot sales store upon termination of pilot sales.

Article 13. Conditions, Quantity, and Procedures for Selecting Commercial Banks as Pilot Agents for VAT Refunds

2. Number of commercial banks as pilot agents for VAT refunds: two (2) commercial banks. Among them:

a) One (1) commercial bank as a pilot agent for VAT refunds at Tan Son Nhat International Airport;

b) One (1) commercial bank as a pilot agent for VAT refunds at Noi Bai International Airport.

3. Selection Procedure:

1. Conditions: It must be a commercial bank operating foreign exchange and providing foreign exchange services in accordance with the laws on foreign exchange.

Commercial banks submit the following documents to the Ministry of Finance (General Department of Customs):

a) A letter of registration to participate in pilot agency for VAT refunds for foreigners;

b) A document issued by the State Bank allowing the commercial bank to operate foreign exchange and provide foreign exchange services: one copy stamped with the confirmation seal of the commercial bank.

4. The Ministry of Finance (General Department of Customs) receives and reviews the documents submitted by the commercial bank.

c) If the documents are complete and meet the specified conditions, within ten (10) working days from the date of receiving all documents, the Ministry of Finance (General Department of Customs) will coordinate with the State Bank to issue a notification to the commercial bank confirming its eligibility to participate in the pilot agency for VAT refunds.

a) A registration letter to participate in the pilot agency for refunding value-added tax for foreign individuals;

b) A document issued by the State Bank allowing commercial banks to operate foreign exchange and provide foreign exchange services: one copy stamped with the seal of confirmation from the commercial bank.

4. The Ministry of Finance (General Department of Customs) receives and reviews the dossier submitted by the commercial bank.

a) If the documents are incomplete, within three (03) working days from the date of receiving the documents, a notice shall be sent to the bank to supplement the documents;

b) If the documents do not meet the prescribed conditions, within seven (07) working days from the date of receiving the documents, a response shall be sent to the bank;

c) If the dossier is complete and meets the stipulated conditions, within ten (10) working days from the date of receipt of all documents, the Ministry of Finance (General Department of Customs) will coordinate with the State Bank to issue a notification to the commercial bank regarding its eligibility to participate in the pilot agency for refunding value-added tax.

Article 14. Termination of Pilot Tax Refund Agency

Where a commercial bank has been notified in writing by the Ministry of Finance that it meets the conditions to act as a pilot tax refund agency, if it terminates its role as such, the following procedures shall be followed:

1. Documents: At least 60 (sixty) days before the date of termination of the pilot tax refund agency role, the commercial bank shall submit to the Ministry of Finance (General Department of Customs) a letter requesting the termination of the pilot tax refund agency role.

2. Procedures:

a) Within 10 (ten) working days from the date of receipt of the commercial bank's letter, the General Department of Customs shall report to the Ministry of Finance for issuance of a notification regarding the termination of the pilot tax refund agency role for the commercial bank, while simultaneously sending copies to the tax authority, State Bank, and other relevant units;

b) The commercial bank shall remove the sign indicating its status as a pilot tax refund agency for foreign individuals at the tax refund processing counter upon termination of the pilot sales activity.

Article 15. Time of Tax Refund

1. The time for refunding value-added tax to foreign individuals exiting the country shall be immediately after the foreign individual completes the invoice and tax refund declaration form inspection process and before the departure time of their flight at Noi Bai International Airport or Tan Son Nhat International Airport.

2. Customs authorities and commercial banks shall be responsible for arranging staff to work on all days including holidays and weekends, and outside regular administrative hours, to implement the refund of value-added tax to foreign individuals in accordance with this Circular.

Article 16. Printing, Issuing, Managing, and Using Combined Invoice and Tax Refund Declaration Form

1. Enterprises shall print combined invoices and tax refund declaration forms according to the model prescribed in Appendix 3 of this Circular.

The printing, issuing, managing, and using of combined invoices and tax refund declaration forms shall be carried out in accordance with the provisions of Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision, and Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/ND-CP of the Government.

2. When purchasing goods, foreign individuals shall present their passport or valid entry-exit document issued by a foreign country (original) to the enterprise selling the pilot goods. The enterprise shall base on the information on the passport, entry-exit document, and the actual purchased goods to issue the combined invoice and tax refund declaration form. according to the model prescribed in Appendix 3 of this Circular.

3. Foreigners shall check the information recorded by the store; if it does not match, they shall request the store to correct it; if it is accurate, they shall sign the combined invoice and declaration form for VAT refunds.

4. When enterprises sell goods and declare the monthly VAT return, they shall record the phrase "Decision No. 05/2012/QD-TTg" in the "notes column" of the Goods and Services Sales Invoice and Supporting Documents Statement Form 01-1/GTGT issued together with Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance, as the basis for compiling reports in accordance with this Circular.

Article 17. Inspection of Combined Invoice and Tax Refund Declaration Form and Goods

1. Before proceeding with cargo dispatch procedures and obtaining boarding passes, foreign individuals shall present to the customs authority at the tax refund counter the following documents:

a) Passport or entry-exit document;

b) Combined invoice and tax refund declaration form;

c) Goods.

2. The customs authority shall inspect the goods at the tax refund declaration form counter. The inspection shall be carried out as follows:

a) Verify and match each item of information recorded on the passport or entry-exit document with the information on the combined invoice and tax refund declaration form and the regulations on goods eligible for tax refunds stipulated in Article 3 of Decision No. 05/2012/QD-TTg and Article 9 of this Circular;

b) Inspect the goods physically according to risk management principles for those requiring physical inspection;

c) Record the inspection results; identify the items, calculate the amount of value-added tax actually refunded to the foreign individual as stipulated in Article 10 of this Circular; sign and stamp the combined invoice and tax refund declaration form to confirm the inspection;

d) Update information about the foreign individual and the amount of value-added tax actually refunded to them into the customs authority's database on tax refunds for foreign individuals according to the model prescribed in Appendix 4 of this Circular.

Article 18. Refunding Taxes to Foreign Individuals

1. Foreign individuals are responsible for presenting to the commercial bank at the tax refund counter:

a) Boarding pass 3. Yêu cầu kỹ thuật kết nối tín hiệu đèn giao thông đường bộ: for the flight;

b) The combined invoice and tax refund declaration form which has been inspected by the customs authority to determine the items, calculation the amount of value-added tax refundable to the foreign individual and stamped for confirmation (original).

2. The commercial bank shall perform the following tasks:

a) Inspect the quantity, quality, and sealing of the transported goods; boarding pass 3. Yêu cầu kỹ thuật kết nối tín hiệu đèn giao thông đường bộ: for the flight; hcombined invoice and tax refund declaration form which has been inspectedCONTRACT FOR SALE AND ARRANGEMENT OF RESIDENTIAL HOUSING FOR RESIDENTS DISPLACED BY URBAN RENEWALstamped for confirmation;

b) Record the flight number and date on the combined invoice and tax refund declaration form;

c) Pay the tax refund to the foreign individual based on the amount of value-added tax actually refunded as calculated and recorded by the customs authority on the combined invoice and tax refund declaration form, and simultaneously sign and stamp the combined invoice and tax refund declaration form to confirm payment of the tax refund to the foreign individual;o combined invoice and tax refund declaration form;

d) Return the boarding pass to the foreign individual;

đ) Store the tax refund files in accordance with the provisions of the law.

Article 19. Payment and Refund of Advance Tax Payments and Service Fees for Tax Refunds

1. Not later than once every ten (10) days, commercial banks shall base on actual circumstances to prepare and submit payment request documents for refunding advance tax payments already made, money construction costs; services up to the amount of tax refunds due to the Hanoi Municipal Tax Department or Tax Bureau Ho Chi Minh City. The application documents include:

a) A payment request document for the tax refund of the settlement period according to the model prescribed in Appendix 5 of this Circular; already made, money construction costs; services maximum two (02)

b) A payment proposal list in accordance with the model specified in Appendix 6 of this Circular.

2. the list of registered candidates and from the date of receipt dated b) Simplified form of allocation: of the commercial bank, request payment the Hanoi Municipal Tax Department, the Ho Chi Minh City Municipal Tax Department shall issue a payment decision according to the model prescribed in Appendix 7 of this Circular while preparing an Order to refund state budget revenue according to Form No. 01/LHT issued together with Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and Decree No. 85/2007/NĐ-CP dated May 25, 2007, and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government to be sent to the commercial bank and the State Treasury at the same level for the purpose of transferring funds to the commercial bank. 3. Based on the payment decision and the refund order issued by the Hanoi Municipal Tax Department and the Ho Chi Minh City Municipal Tax Department, the State Treasury shall transfer funds to the commercial bank. The source of the payment will be drawn from the value-added tax refund fund.

4. Accounting entries and document circulation shall be carried out in accordance with the provisions of Clause 1 and Clause 3 of Article 53 of Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance.

Foreign individuals, tax authorities, customs authorities, tax officials, customs officials, pilot sales enterprises, commercial banks, or other organizations and individuals involved who violate the provisions of Decision No. 05/2012/QĐ-TTg and this Circular shall be subject to penalties as stipulated in Decree No. 97/2007/NĐ-CP dated June 7, 2007, amended and supplemented by Decree No. 18/2009/NĐ-CP dated February 18, 2009 of the Government regarding administrative violations and enforcement of administrative decisions in the customs sector, and Decree No. 98/2007/NĐ-CP dated June 7, 2007, amended and supplemented by Decree No. 13/2009/NĐ-CP dated February 13, 2009 of the Government regarding the handling of tax law violations and enforcement of administrative tax decisions, and other guiding documents implementing these Decrees.

Article 20. Handling Violations

2. No later than the 20th day of the month following the quarter in which the tax liability arises, pilot sales enterprises shall report to the directly managing tax authority on sales to foreign individuals

Article 21. Reporting System

1. Commercial banks are responsible for reporting to the State Bank the volume of foreign currency sales to foreign individuals in accordance with the regulations.

according to the form in Appendix 9 of this Circular 3. Monthly, no later than the 10th day of the following month, the Hanoi Municipal Tax Department and the Ho Chi Minh City Municipal Tax Department shall take the lead in coordinating with the State Treasury and the Customs Department at the same level to review and reconcile the value-added tax declared or paid by pilot sales enterprises, the value-added tax and service fees for tax refunds paid to commercial banks to ensure consistency between the parties' figures. In case of discrepancies, the relevant agencies shall find the cause and handle it to ensure that the pilot VAT refund for foreign individuals complies with regulations..

4. The Hanoi Municipal Tax Department and the Ho Chi Minh City Municipal Tax Department shall compile and report the results and situation of payment and refund

of advance tax payments and service fees for tax refunds to commercial banks; provincial and municipal tax departments under the central government shall report the results and situation of sales to foreign individuals by pilot sales enterprises within their jurisdiction to the General Department of Taxation in accordance with the tax management system and this Circular. 5. Every six months, no later than the 10th day of July and the 10th day of January, the General Department of Taxation and the General Department of Customs shall report to the Ministry of Finance on the implementation of regulations on VAT refunds for departing foreign individuals as prescribed in Decision No. 05/2012/QĐ-TTg and this Circular.

1. The Director of the General Department of Customs shall base on the provisions of Decision No. 05/2012/QĐ-TTg dated January 19, 2012 of the Prime Minister and the guidance in this Circular to issue the customs procedures for invoice and declaration forms for tax refunds, goods

Chapter III

IMPLEMENTATION

Article 22. Responsibilities for Implementation

for departing foreign individuals, prepare infrastructure, arrange staff of and coordinate with the General Department of Taxation to guide customs units to implement the pilot VAT refund for foreign individuals in a unified manner, ensuring both facilitation of export and import activities and effective customs management. 2. The Director of the General Department of Taxation shall base on the provisions of Decision No. 05/2012/QĐ-TTg and the guidance in this Circular to issue the procedures for selecting pilot sales enterprises; guide tax authorities at all levels, pilot sales enterprises, commercial banks acting as tax refund agents, and related organizations and individuals to implement Decision No. 05/2012/QĐ-TTg and the guidance in this Circular within their assigned responsibilities.

3. Customs authorities, tax authorities, customs officials, tax officials, foreign individuals, pilot sales enterprises, commercial banks acting as pilot tax refund agents, and related organizations and individuals shall be responsible for implementing

the provisions of Decision No. 05/2012/QĐ-TTg and the guidance in this Circular. 1. This Circular takes effect from June 1, 2012. The contents prescribed in Articles 9, 10, 15, 16, 17, 18, 19, 20, and 21 of this Circular shall take effect from July 1, 2012.

Article 23. Effectiveness of Implementation

3. During the implementation process, if there are difficulties or obstacles, customs authorities,

2. In cases where the relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

tax authorities, enterprises, and foreign individuals eligible for VAT refunds shall report and reflect specific issues to the Ministry of Finance (General Department of Customs) for guidance and resolution. report and reflect specifically to the Ministry of Finance (General Department of Customs) for guidance on resolution./.