Circular No. 72/2014/TT-BTC on Value Added Tax Refunds for Goods Carried by Foreign Nationals and Overseas Vietnamese When Departing from Vietnam

CIRCULAR

Regulations on refunding value-added tax for goods carried by foreign individuals and overseas Vietnamese when exiting the countryPursuant to the Law on Value-Added Tax No. 13/2008/QH12 dated June 3, 2008; the Law Amending and Supplementing Certain Provisions of the Law on Value-Added Tax No. 31/2013/QH13 dated June 19, 2013;

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Pursuant to the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and guiding implementation of certain provisions of the Law on Value-Added Tax;

Implementing Resolution No. 150/NQ-CP dated December 13, 2018 of the Government regarding the regular meeting of the Government in November 2018;

Implementing the guidance of the Prime Minister in Circular No. 806/TTg-KTTH dated May 30, 2014;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance,

The Minister of Finance hereby issues this Circular on refunding value-added tax for goods carried by foreign individuals and overseas Vietnamese when exiting the country as follows:

At the proposal of the Director General of the General Department of Customs;

This Circular stipulates the refunding of value-added tax for goods carried by foreign individuals and overseas Vietnamese as provided for in Clause 7, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Value-Added Tax No. 31/2013/ND-CP dated June 19, 2013 and Clause 8, Article 10 of Decree No. 209/2013/ND-CP dated December 23, 2013 of the Government detailing and guiding implementation of certain provisions of the Law on Value-Added Tax at international airport and seaport customs checkpoints with sufficient conditions for state management of customs (hereinafter referred to as customs checkpoints for VAT refunds).

Section 1

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 2. Scope of Application:

1) Foreign individuals and overseas Vietnamese, except crew members of aircraft according to aviation laws and crew members of ships according to maritime laws (hereinafter referred to as foreign individuals), 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 such goods

out of the country through customs checkpoints for VAT refunds. 2) Customs authorities, customs officers, tax authorities, and tax officers involved in the process of refunding value-added tax for foreign individuals.

3) Businesses selected to sell goods subject to value-added tax refunds for foreign individuals exiting the country, including businesses, branches, stores of businesses, and sales agents for businesses (hereinafter referred to as selling businesses).

4) Commercial banks selected as agents for refunding value-added tax for foreign individuals (hereinafter referred to as commercial banks).

5) Other organizations and individuals performing tasks related to the refunding of value-added tax for foreign individuals.

Article 3. Principles for Conducting Customs Procedures, Customs Inspection, and Tax Management

The verification of goods, customs supervision, and tax management for the refund of value-added tax to foreign individuals shall be carried out in accordance with the principles stipulated in Article 3 of Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government on customs procedures, inspection, and customs supervision regimes; Article 3 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Minister of Finance guiding customs procedures; inspection and customs supervision; export duties, import duties, and tax management for exported and imported goods; Article 4 of the Tax Administration Law No. 78/2006/QH10 dated November 29, 2006; Clause 1 of Article 1 of Law No. 21/2012/QH13 amending and supplementing certain articles of the Tax Administration Law; Article 4 of Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing the implementation of certain provisions of the Tax Administration Law and the Law amending and supplementing certain articles of the Tax Administration Law, and other guiding documents.

1. The location for inspecting goods and combined tax invoices and customs declarations for VAT refunds shall be set up within the area for luggage check-in procedures and/or the boarding pass/check-in counter area at airports/seaports, ensuring the following conditions:

a) Having sufficient floor space to arrange and inspect goods and combined tax invoices and customs declarations for VAT refunds;

b) Having separate counters (or booths) that meet safety and order requirements.

2. The location for refunding VAT shall be set up within the international airport transit area or the international seaport tax refund area, having separate counters (or booths), ensuring management conditions for money and accounting documents in accordance with the law.

Article 5. Rights and Obligations of Foreign Nationals

1. Entitled to a VAT refund on goods that comply with the provisions of Article 11 of this Circular.

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

3. To verify the information recorded on the combined tax invoice and customs declaration for VAT refunds (hereinafter referred to as the combined tax invoice and customs declaration for VAT refunds) issued by the business when purchasing goods according to the model prescribed in Appendix 3 of this Circular.

4. To bear legal responsibility for the accuracy, legality, and truthfulness of passports and entry/exit documents presented to the selling business when purchasing goods; passports, entry/exit documents, goods, and combined tax invoices and customs declarations for VAT refunds presented to customs authorities; and files submitted to commercial banks acting as agents for VAT refunds upon exit.

5. To submit the combined tax invoice and customs declaration for VAT refunds and present goods for inspection by customs authorities no later than 30 minutes before the departure of the aircraft/ship.

6. To lodge complaints and initiate administrative litigation against administrative decisions and actions related to their rights and legitimate interests.

7. To report violations of the law by customs officials, tax officials, and other organizations and individuals involved.

Article 6. Rights and Obligations of Businesses Selling Goods for VAT Refunds

1. Entitled to apply forms of advertising and promotion for selling goods for foreign nationals' VAT refunds in accordance with the law on advertising.

3. To display a sign announcing the sale of goods for foreign nationals' VAT refunds (in Vietnamese and English) and remove the sign when ceasing such sales activities.

4. To receive guidance from tax authorities and customs authorities on implementing matters related to foreign nationals' VAT refunds.

5. To assist and guide foreign nationals in completing VAT refunds for goods purchased in Vietnam and carried out upon exit, in accordance with the guidelines provided in this Circular.

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

Article 7. Rights and Obligations of Commercial Banks

1. To be guided by customs authorities and tax authorities on implementing the refund of value-added tax for foreigners.

2. To display a sign informing that the commercial bank acts as an agent to refund value-added tax for foreigners at the tax refund counter (in both Vietnamese and English), and to remove the sign when ceasing to act as an agent for tax refunds.

3. To receive service fees for value-added tax refunds for foreigners according to the provisions of Article 12 of this Circular.

4. To declare and pay taxes as prescribed on the amount of service fees received for value-added tax refunds for foreigners.

5. To examine tax refund files, allocate personnel and physical resources, advance funds, and refund value-added tax to foreigners, and to process payments with tax authorities in accordance with the provisions of Article 21 of this Circular.

6. To sell freely convertible foreign currency to foreigners who have been refunded tax upon their request to convert the refunded tax amount into foreign currency, and to comply with reporting requirements under relevant laws.

7. To retain records related to the refund of value-added tax for foreigners and records of advance payment and service fee payments for value-added tax refunds for foreigners in accordance with the provisions of relevant laws.

8. To report discovered violations through tax refund file inspections to competent authorities for handling in accordance with the law.

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

Article 8. Responsibilities and Authorities of Customs Authorities

1. To disseminate, guide, explain, and provide information related to the refund of value-added tax for foreigners.

2. To check passports or entry-exit documents, combined invoices and tax refund declarations, and inspect goods presented by foreigners at the combined invoice and tax refund declaration inspection location.

3. The Director of the Customs Branch shall decide on accepting combined invoices and tax refund declarations and goods presented late beyond the time limit specified in Clause 5, Article 5 of this Circular.

6. To coordinate with the State Treasury, the Tax Department at the same level to review and reconcile the amounts of advanced value-added tax refunds made by commercial banks to foreigners and service fees paid to commercial banks to ensure consistency among parties.

7. To establish an electronic system for managing value-added tax refunds for foreigners operated by the tax administration authority.

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

9. To impose penalties and recommend competent authorities to penalize violations concerning value-added tax refunds for foreigners in accordance with the law.

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

Article 9. Responsibilities and Authorities of the Tax Authority

1. Support, promote, disseminate, guide, explain, and provide information related to the refund of value-added tax for foreign individuals.

3. Examine applications, process procedures to pay the amount of value-added tax that commercial banks have advanced for refund to foreign individuals and the service fee for tax refund that commercial banks have received for 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. Take the lead in coordinating with the State Treasury, Customs Department at the same level to review and reconcile the amount of value-added tax that commercial banks have advanced for refund to foreign individuals (when reconciling, detailed lists must be attached), and the service fee for tax refund paid to commercial banks to ensure consistency between the parties' data.

6. Impose penalties on violations concerning invoices in accordance with the law.

9. Perform other responsibilities and authorities as prescribed by the Law on Tax Administration and other relevant laws.

Article 10. 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.

3. Store records of transfers for the refund of the amount of value-added tax that commercial banks have advanced and the service fee for tax refund that commercial banks have received in accordance with the law.

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

6. Perform other responsibilities and authorities as prescribed by the law.

Section 2

SPECIFIC PROVISIONS

Article 11. Goods Eligible for Value-Added Tax Refunds

Goods eligible for value-added tax refunds are goods meeting the following criteria:

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 loaded onto aircraft as stipulated in Article 12 of the Civil Aviation Law dated June 29, 2006 and guiding documents implementing the Law.

4. Goods not included in the list of items eligible for value-added tax refunds for foreign individuals as prescribed in Circular No. 08/2003/TT-BTC dated January 15, 2003 of the Ministry of Finance guiding the refund of value-added tax for diplomatic missions, consular offices, and international organizations' representative offices in Vietnam.

6. The value of goods recorded on the combined tax invoice and tax refund declaration form purchased from 01 (one) store on 01 (one) day (including the consolidation of multiple invoices for purchases made on the same day at the same store) must be a minimum of 02 (two) million VND or more.

Article 12. Service fees for tax refund, amount of tax refund, currency for value-added tax refund

1. The service fee for bank commercial tax refunds shall be 15% (fifteen percent) of the total value-added tax on goods eligible for value-added tax refunds carried out by foreigners when exiting through customs clearance points.

2. The amount of value-added tax refund for foreigners shall be 85% (eighty-five percent) of the total value-added tax on goods eligible for value-added tax refunds carried out by foreigners when exiting through customs clearance points.

3. The currency for tax refunds shall be the Vietnamese dong. In cases where foreigners request to convert the tax 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.

1. To be selected as an enterprise selling goods, the enterprise must meet the following conditions:

a) Established and operating in accordance with Vietnamese laws, registered for selling goods subject to value-added tax refunds, and trading in goods eligible for value-added tax refunds as stipulated in Article 11 of this Circular at one of the following locations:

- The main office of the enterprise;

- Branches or stores of the enterprise;

- Locations where agents sell goods for the enterprise;

b) Implement accounting, invoices, and documents in accordance with the law; declare and pay value-added tax under the deduction method.

2. Documents for registering as an enterprise selling goods subject to value-added tax refunds:

a) A letter of registration to participate in selling goods according to the prescribed form in Appendix 1 of this Circular;

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

c) Agency sales contract signed between the enterprise applying to sell goods and the agency store selling goods for the enterprise (in the case of an agency store selling goods for the enterprise): one copy stamped with the confirmation seal of the enterprise.

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;

- If the documents are complete and meet the prescribed conditions, within seven (07) working days from the date of receiving all documents as required, the direct tax management authority will report to the Provincial Tax Department or the Municipal Tax Department directly under the Central Government where the enterprise's main office is located. The Provincial Tax Department or the Municipal Tax Department directly under the Central Government where the enterprise's main office is located will issue a notification to the enterprise according to the prescribed form in Appendix 2 of this Circular.

Article 14. Registration for adjustment and termination of value-added tax refund sales

In cases where a business has been notified by the local Tax Department at the location of its main office that it meets the conditions to sell goods, if there is an adjustment or termination of the registration for selling goods with value-added tax refunds, the following procedures shall be applied:

1. In case of adjustment of value-added tax refund sales:

a) The business shall submit to the directly managing tax authority a letter of application for adjustment according to the form prescribed in Appendix 8 of this Circular; a copy of the agency sales contract signed between the business selling goods with value-added tax refunds and the agency store selling on behalf of the business (in cases where the agency store sells goods for the business), stamped with the business's confirmation seal: one copy;

b) The procedures shall be carried out as stipulated in Clause 3 of Article 13 of this Circular.

2. In case of termination of value-added tax refund sales:

a) At least thirty (30) days before the date of termination of value-added tax refund sales, the business shall submit a letter notifying the termination of value-added tax refund sales for foreigners to the directly managing tax authority;

b) Within thirty (30) days from the date of receipt of the business's letter, the directly managing tax authority shall conduct a review and issue a report to the provincial or centrally-administered municipal Tax Department at the location of the business's main office so that the provincial or centrally-administered municipal Tax Department can issue a notification to the business, customs authorities, and commercial banks regarding the termination of value-added tax refund sales for the business.

The business shall remove the sign indicating the sale of goods with value-added tax refunds for foreigners from the store when terminating value-added tax refund sales.

a) The provincial or centrally-administered municipal Tax Department shall notify the business of the termination of value-added tax refund sales, and simultaneously send the notification to the customs authorities, commercial banks, and related units;

b) The business shall remove the sign indicating the sale of goods with value-added tax refunds for foreigners from the store when terminating value-added tax refund sales.

Article 15. Conditions and Procedures for Selecting Commercial Banks as Agents for Value-Added Tax Refunds

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

a) A letter of application to participate as an agent for value-added tax 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 commercial bank's confirmation seal.

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 documents are complete and meet the prescribed conditions, within ten (10) working days from the date of receiving all documents, the Ministry of Finance (General Department of Customs) shall coordinate with the State Bank and the Treasury to issue a notification to the commercial bank confirming its eligibility to participate as an agent for value-added tax refunds.

Article 16. Termination of Value Added Tax Refund Agency

1. In cases where a commercial bank has been notified in writing by the Ministry of Finance that it meets the conditions to act as a VAT refund agency, if it terminates its role as a VAT refund agency, it shall proceed as follows:

a) Documents: At the latest 60 (sixty) days before the termination date of its role as a VAT refund agency, the commercial bank shall submit to the Ministry of Finance (General Department of Customs) a notification letter requesting the termination of its role as a VAT refund agency;

b) Procedures:

b1) Within 10 (ten) working days from the date of receipt of the commercial bank's notification letter, the General Department of Customs shall report to the Ministry of Finance for issuance of a notification letter regarding the termination of the commercial bank's role as a VAT refund agency, and simultaneously send copies to the tax authority, State Bank, and related units;

b2) The commercial bank shall remove the signboard indicating its status as a VAT refund agency for foreigners at the tax refund counter when terminating the sale of goods eligible for tax refunds.

2. In cases where a commercial bank violates regulations on VAT refunds set forth in this Circular, the General Department of Customs shall report to the Ministry of Finance for consideration and decision to terminate the commercial bank's role as a VAT refund agency.

a) The Ministry of Finance (General Department of Customs) shall issue a notification requiring the termination of the commercial bank's role as a VAT refund agency, and simultaneously send copies to the tax authority, State Bank, and related units;

b) The commercial bank shall remove the signboard indicating its status as a VAT refund agency for foreigners at the tax refund counter when terminating the sale of goods eligible for tax refunds.

Article 17. Time of Value Added Tax Refund

1. The time of VAT refund for foreigners upon departure shall be carried out immediately after the foreigner completes the invoice and declaration form inspection procedures at the commercial bank's tax refund counter and before the departure time of their flight or ship.

2. Customs authorities and commercial banks have the responsibility to arrange staff to work on all days including holidays and Sundays, and outside regular administrative hours, to implement the refund of VAT to foreigners according to the provisions of this Circular.

Article 18. Printing, Issuing, Managing, and Using Combined Invoice and Declaration Form for VAT Refunds

The printing, issuing, managing, and using of combined invoices and declaration forms for VAT refunds 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; Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government amending and supplementing certain articles of Decree No. 51/2010/ND-CP; and Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Minister of Finance guiding the implementation of Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government and Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government on invoices for goods sales and service provision.

2. When purchasing goods, foreigners shall present their passport or valid entry-exit document issued by a foreign authority (original) to the enterprise selling goods eligible for tax refunds. The enterprise shall base on information from the passport, entry-exit document, and the actual goods purchased by the foreigner to issue a combined invoice and declaration form for VAT refunds according to the model specified 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. Enterprises selling goods eligible for tax refunds, when filing monthly VAT tax return forms, shall record the phrase "Circular No. 72/2014/TT-BTC" corresponding to each invoice in the "notes column" of the Sales Invoice and Service Receipt Statement Form Model 01-1/GTGT issued together with Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration; the Law Amending and Supplementing Certain Articles of the Law on Tax Administration; and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government, as a basis for compiling reports according to the provisions of this Circular.

Article 19. Presentation and Inspection of Tax Refund Declaration Form and Goods

1. Foreign individuals shall present to the customs authority at the tax refund declaration form counter the following documents:

a) Passport or entry-exit document;

b) Tax refund declaration form;

c) Goods.

a) Verify and confirm that each item of information on the passport or entry-exit document matches the information on the tax refund declaration form and the regulations on goods eligible for tax refund as stipulated in Article 11 of this Circular;

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

c) Record the inspection results; identify the items and calculate the actual value-added tax refund amount for foreign individuals as prescribed in Article 12 of this Circular; sign and stamp the tax refund declaration form to confirm the inspection;

d) Update information about foreign individuals and the actual value-added tax refund amount into the customs authority's database on value-added tax refunds for foreign individuals departing the country as specified in Appendix 4 of this Circular.

Article 20. Refund of Taxes to Foreign Individuals

1. After the tax refund declaration form and goods have been inspected by the customs authority, foreign individuals are responsible for presenting to the commercial bank at the tax refund counter the following documents:

a) Boarding pass;

b) The tax refund declaration form which has been inspected by the customs authority, identifying the items and calculating the actual value-added tax refund amount for foreign individuals and stamped with confirmation (original copy).

a) Inspect the boarding pass and the tax refund declaration form which has been inspected and stamped with confirmation by the customs authority;

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

c) Refund the tax to foreign individuals based on the actual value-added tax refund amount calculated by the customs authority and recorded on the tax refund declaration form, while signing and stamping the tax refund declaration form to confirm payment;

d) Return the boarding pass to the foreign individual;

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

1. Every seven (7) days, the commercial bank shall prepare and submit a payment request file to the Tax Department where the commercial bank is registered and declared taxes based on the actual situation. The file includes:

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

2. Within a maximum of two (02) working days from the date of receipt of the payment request from the commercial bank, the Tax Department where the commercial bank is registered and declared taxes shall issue a payment decision in accordance with the model specified in Appendix 7 of this Circular and simultaneously issue an Order to refund the state budget revenue in accordance with the model issued together with Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government to send 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 Tax Department where the commercial bank is registered and declared taxes, the State Treasury shall transfer funds to the commercial bank. The payment source will be drawn from the Value-Added Tax Refund Fund.

4. Accounting and circulation of documents shall be carried out in accordance with Clause 1 and Clause 3 of Article 59 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance.

Article 22. Handling of Violations

Foreign individuals, overseas Vietnamese residents, tax authorities, customs authorities, tax officials, customs officials, businesses selling goods for tax refunds, commercial banks, or other organizations and individuals related to violations of this Circular shall be subject to penalties as prescribed in Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on administrative violations and enforcement of administrative decisions in the customs sector, Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on handling violations of tax laws and enforcement of administrative tax decisions, and other guiding documents implementing these Decrees.

Article 23. 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.

5. Every six months, no later than July 10 and January 10, the General Department of Taxation and the General Department of Customs shall report to the Ministry of Finance on the implementation of regulations concerning the refund of value-added tax for foreigners departing from Vietnam.

Section 3

IMPLEMENTATION

Article 24. Transitional Provisions

Units currently piloting the refund of value-added tax for goods purchased by foreigners in Vietnam and carried out when departing shall continue to implement the refund of value-added tax according to the provisions of this Circular.

Article 25. Effective Date

1. This Circular takes effect from July 1, 2014, replacing Circular No. 58/2012/TT-BTC dated April 12, 2012, issued by the Minister of Finance 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 and carried out when departing through Noi Bai International Airport and Tan Son Nhat International Airport; Decision No. 1317/QĐ-BTC dated May 28, 2012, of the Minister of Finance amending Circular No. 58/2012/TT-BTC of the Ministry of Finance guiding the implementation of certain contents 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 and carried out when departing through Noi Bai International Airport and Tan Son Nhat International Airport.

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.

3. In the process of implementation, if any difficulties arise, customs authorities, tax authorities, enterprises, and foreigners eligible for the refund of value-added tax shall report and reflect specific issues to the Ministry of Finance (General Department of Customs) for guidance and resolution.

Article 26. Implementation

1. The Director of the General Department of Customs shall base on the provisions of this Circular to issue the Customs Procedure Regulation on invoice inspection and declaration for tax refund, goods of foreigners departing, prepare infrastructure, arrange staff, and coordinate with the General Department of Taxation to guide customs units in implementing the refund of value-added tax for foreigners uniformly, 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 this Circular to issue the Procedure for selecting businesses selling goods; guide tax authorities at all levels, businesses selling goods, commercial banks acting as agents for tax refunds, and related organizations and individuals to implement the guidelines set forth in this Circular within their assigned responsibilities.

3. Customs authorities, tax authorities, customs officers, tax officers, foreigners, businesses selling goods, commercial banks acting as agents for tax refunds, and related organizations and individuals have the responsibility to comply with the provisions of this Circular.