Circular No. 6078/TC/TCT provides guidance on refunding VAT for exported goods before October 1, 2002 and regulations concerning input tax deduction for unprocessed agricultural, forestry, and aquatic products. This document applies to the settlement of taxes for the year 2002.
适用范围
Provincial Tax Departments; enterprises
要点
- Enterprises exporting goods before October 1, 2002 with sufficient documentation proving actual exportation shall be refunded VAT according to Circular No. 122/2000/TT-BTC (Point 1).
- Goods exported from October 1, 2002 onwards must comply with the guidance provided in Circular No. 82/2002/TT-BTC regarding VAT refunds (Point 1).
- If there is insufficient documentation to prove that goods are eligible for a zero percent tax rate, enterprises shall not be entitled to deduct input VAT related to exported goods (Point 2).
- Input VAT deduction at a percentage rate shall not apply to unprocessed agricultural, forestry, and aquatic products from production units exempted from VAT in the production phase when using sales invoices (Subpoint 3a).
- Production and processing units purchasing unprocessed agricultural, forestry, and aquatic products from sellers without invoices may deduct input VAT at a rate of 1% on the value of purchased goods (Subpoint 3b).
🌐 本文件的社会影响
- Assist exporting enterprises in resolving issues related to VAT refunds, creating favorable conditions for business operations.
- Create difficulties for enterprises lacking sufficient documentation proving that exported goods are eligible for a zero percent tax rate in deducting input VAT related to exported goods.
- Reduce the financial burden on production and processing units when purchasing unprocessed agricultural, forestry, and aquatic products from sellers without invoices.
❓ 常见问题
How will enterprises exporting goods before October 1, 2002 be refunded VAT?
If an enterprise has sufficient documentation proving actual exportation, it shall be refunded VAT according to the guidance provided in Circular No. 122/2000/TT-BTC.
How will enterprises purchasing unprocessed agricultural, forestry, and aquatic products from sellers without invoices deduct input VAT?
Input VAT deduction at a rate of 1% on the value of purchased goods is allowed.
For which tax settlement period does this circular apply?
This circular applies to the settlement of Value-Added Tax for the year 2002.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 6078 TC/TCT DATED JUNE 12, 2003
REGARDING THE RESOLUTION OF ISSUES CONCERNING VALUE-ADDED TAX (VAT)
Dear: Provincial Tax Departments
Recently, some local tax departments and businesses have raised issues regarding the refund of VAT according to Circular No. 122/2000/TT-BTC dated December 29, 2000 issued by the Ministry of Finance guiding the implementation of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on VAT; and Circular No. 82/2002/TT-BTC dated September 18, 2002 issued by the Ministry of Finance amending and supplementing certain contents of Circular No. 122/2000/TT-BTC dated December 29, 2000 of the Ministry of Finance; as well as issues regarding the application of Circular No. 102/2002/TT-BTC dated November 11, 2002 issued by the Ministry of Finance amending regulations on VAT deduction for agricultural products, forestry products, and aquatic products that have not been processed guided in Circular No. 82/2002/TT-BTC dated September 18, 2002 of the Ministry of Finance. Regarding this matter, the Ministry of Finance has the following opinions:
1. On VAT refunds: In cases where a refund is requested for goods exported before October 1, 2002 and there are sufficient documents proving that the goods were actually exported according to Circular No. 122/2000/TT-BTC dated December 29, 2000 issued by the Ministry of Finance guiding the implementation of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on VAT, such refunds shall be made according to Circular No. 122/2000/TT-BTC. In cases where a refund is requested for goods exported from October 1, 2002 onwards, it should be carried out in accordance with the guidance provided in Circular No. 82/2002/TT-BTC dated September 18, 2002 issued by the Ministry of Finance.
2. In cases where goods have actually been exported but there are insufficient documents to prove that the exported goods qualify for a zero percent tax rate according to Circular No. 82/2002/TT-BTC, VAT output tax shall not be calculated; however, no deduction or refund of input VAT related to exported goods will be allowed. Input VAT should be included in the cost or production value of exported goods.
3. On VAT deductions for agricultural products, forestry products, and aquatic products that have not been processed according to Circular No. 102/2002/TT-BTC dated November 11, 2002 issued by the Ministry of Finance shall be implemented as follows:
a. Do not apply VAT deduction at a percentage rate for agricultural products, forestry products, and aquatic products that have not been processed purchased from production units that are exempt from VAT in the production stage (using ordinary invoices or invoices used for agricultural and forestry producers).
b. Production and processing enterprises subject to VAT under the tax credit method purchasing agricultural products, forestry products, and aquatic products that have not been processed from sellers without an invoice or from production units that are exempt from VAT at the production stage (using sales invoices or VAT invoices) for domestic consumption shall be allowed a deduction of input VAT at 1% on the value of purchased goods according to the purchase list and invoice.
This letter applies to the settlement of VAT for the year 2002 and is consistent with each implementation period specified in Circulars guiding VAT during 2002. In cases where VAT invoices have already been issued contrary to the guidance provided in this letter, no adjustments are required.
The Ministry of Finance hereby informs all Tax Departments to be aware and implement accordingly.
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