Circular 84/2026/TT-BTC of the Ministry of Finance

 

 

CIRCULAR

Regulations on Value Added Tax Refunds for Goods Purchased by Foreign Nationals and Overseas Vietnamese Residents in Vietnam to be Taken Out Upon Departure

_____________

 

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

Pursuant to the Law on Value Added Tax No. 48/2024/QH15; Law No. 149/2025/QH15 amending and supplementing certain articles of the Law on Value Added Tax; Law No. 90/2025/QH15 amending and supplementing certain articles of the Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value Added Tax, Law on Export Duties and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of State Property;

Pursuant to Decree No. 252/2026/NĐ-CP of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Tax Administration;

Pursuant to Decree No. 181/2025/NĐ-CP of the Government detailing the implementation of certain provisions of the Law on Value Added Tax amended and supplemented by Decree No. 359/2025/NĐ-CP and Decree No. 144/2026/NĐ-CP of the Government;

Pursuant to Decree No. 29/2025/NĐ-CP of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Decree No. 166/2025/NĐ-CP of the Government;

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

The Minister of Finance issues this Circular regulating Value Added Tax refunds for goods purchased by foreign nationals and overseas Vietnamese residents in Vietnam to be taken out upon departure.

 

PART I

GENERAL PROVISIONS

 

Article 1. Scope of Regulation

This Circular regulates Value Added Tax refunds for goods purchased by foreign nationals and overseas Vietnamese residents in Vietnam to be taken out upon departure as provided for in Clause 5, Article 29 of Decree No. 252/2026/NĐ-CP dated June 30, 2026 of the Government, including:

1. Criteria, documents, procedures for selecting, adjusting, and terminating value added tax refund selling enterprises.

2. Criteria, procedures for selecting and terminating commercial banks as agents for value added tax refunds; selection, suspension, and termination of application of value added tax refunds at international airports and international seaports.

3. Provisions on accessing, exchanging, and connecting information on the Value Added Tax Refund Management System for foreign nationals.

4. Provisions on inspection locations for goods, inspection invoices combined with tax refund declarations, and payment locations for value added tax refunds.

5. Provisions on responsibilities and authorities of relevant agencies, organizations, and individuals in implementing value added tax refunds.

Article 2. Applicability

1. Foreign nationals and overseas Vietnamese residents (hereinafter referred to as foreign nationals) as defined in Article 33 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing the implementation of certain provisions of the Law on Value Added Tax, holding passports or other internationally valid travel documents issued by foreign countries and using such documents to exit Vietnam, purchase goods in Vietnam, and take goods out of the country through tax refund ports.

2. Customs authorities, customs officials, tax authorities, tax officials, State Treasury, and State Treasury officials related to the implementation of value added tax refunds.

3. Value added tax refund selling enterprises include: enterprises, branches, stores of enterprises, sales agents for enterprises, business locations of enterprises, cooperatives (hereinafter referred to as value added tax refund selling enterprises).

4. Commercial banks acting as value added tax refund agents (hereinafter referred to as commercial banks).

Other organizations and individuals related to value added tax refunds as stipulated in this Circular.

Chapter II

SPECIFIC PROVISIONS

Article 3. The Value Added Tax Refund Management System for Foreign Nationals and Access Methods

1. The Value Added Tax Refund Management System for Foreign Nationals (hereinafter referred to as the System) is an integrated system for storing and exchanging information related to the refund of value added tax for foreign nationals among agencies, organizations, and individuals as specified in this Circular, managed and operated by the General Department of Customs.

Data exchanged and processed on the System shall be considered as data messages with legal validity under the provisions of the Law on Electronic Transactions, ensuring integrity, accessibility, traceability of origin, and time of sending or receiving data.

2. Agencies and organizations that can access, connect, and exchange information with the System include:

a) Customs authorities;

b) Tax authorities;

c) Commercial banks;

d) Retail businesses.

3. Accessing, connecting, and exchanging information through the System:

a) Customs authorities, commercial banks, and retail businesses use customs authority accounts to access the System.

b) Tax authorities provide and update information about retail businesses eligible for VAT refunds to the System via electronic means as stipulated in Clause 2, Article 8 of this Circular.

c) The System connects and exchanges information with the tax authority's electronic invoice system to facilitate the verification and cross-checking of combined VAT invoices and refund declaration forms (hereinafter referred to as combined VAT invoices and refund declarations).

d) The General Department of Customs issues accounts and passwords for accessing the System, updates changed information, and notifies retail businesses via email addresses registered with the tax authority, and commercial banks via email addresses registered with the customs authority within one working day from the date of receipt of registration and adjustment information provided by the tax authority regarding retail businesses eligible for VAT refunds, and registration information of commercial banks as VAT refund agents notified by the General Department of Customs.

Customs authorities shall recover System usage accounts within one working day from the date of receipt of notifications terminating retail businesses eligible for VAT refunds from the tax authority and terminating commercial banks as VAT refund agents from the General Department of Customs.

e) Retail businesses, commercial banks, and customs authorities access the System and change their login passwords.

f) The exchange of information between units and organizations through the System must comply with the legal authority as prescribed by laws on electronic transactions, network security, personal data protection, tax management laws, and must be signed according to the provisions of the Law on Electronic Transactions. Parties are responsible for ensuring the safety and confidentiality of information during the connection process.

g) Customs authorities and tax authorities issue standards for the format of data messages exchanged and connected information between the two systems.

4. The list of shared data and input information criteria for the System is specified in Appendix II of this Circular.

Article 4. Rights, Obligations of Foreign Nationals

1. To be refunded value added tax on goods meeting the provisions of Clause 1, Appendix IV of Decree No. 181/2025/NĐ-CP and to export such goods out of Vietnam. 2. To receive guidance and information, documents relevant to fulfilling tax obligations and rights.

3. To verify the information recorded on combined VAT invoices and refund declarations issued by retail businesses when purchasing goods.

4. To bear responsibility under the law for the accuracy, legality, and honesty of passports and international travel documents presented to retail businesses when purchasing goods; passports, international travel documents, goods, combined VAT invoices and refund declarations presented to customs authorities and documents submitted to commercial banks acting as VAT refund agents upon departure.

5. To submit combined VAT invoices and refund declarations and present goods for customs inspection at least thirty minutes before the departure of aircraft or ships.

6. To lodge complaints and initiate administrative litigation against administrative decisions and actions affecting their legitimate rights and interests; to report violations of the law by customs officials, tax officials, and other organizations and individuals involved according to the law.

6. To file complaints or bring administrative decisions or actions related to their legitimate rights and interests before court; to report violations of laws by customs officials, tax officials, and other organizations or individuals according to the provisions of the law.

Article 5. Rights, Obligations of enterprises selling goods for VAT refund

1. To apply forms of publicity and advertising for selling goods for VAT refund to foreigners leaving the country in accordance with the provisions of the law on advertising.

2. Register and adjust sales at the correct address and bear responsibility under the law for registering and adjusting sales for VAT refund. In case of ceasing sales for VAT refund, it shall be carried out in accordance with the provisions of Article 11. 3. For discounting transferable instruments and other securities:

3. Display a notice board of enterprises selling goods for VAT refund (content displayed in Vietnamese and English) and remove the notice board of enterprises selling goods for VAT refund when ceasing sales for VAT refund.

4. To be guided by tax authorities and customs authorities on the implementation related to VAT refund for foreigners.

5. To support and guide foreigners in implementing VAT refund for goods purchased in Vietnam that they carry out of the country upon departure.

6. Based on information on passports or valid international travel documents and purchased goods, enterprises selling goods shall fully enter invoice and declaration for VAT refund information into the System, sign digitally, transmit such information in accordance with Appendix II of this Circular to the customs authority, print the invoice and hand it over to foreigners. The invoice printed from the System has the same value as an electronic invoice for presentation purposes.

In case of system failure where enterprises cannot access the System, enterprises shall print the invoice and declaration for VAT refund, sign, stamp, and hand it over to foreigners. The printed invoice serves as the basis for the customs authority to check and compare with the goods of foreigners.

Immediately after the System resumes normal operation, enterprises selling goods shall update the information of the printed invoice into the System to ensure consistency in number, code, and content displayed on the printed invoice.

In case the system for processing electronic data of the customs authority goes into operation, enterprises selling goods shall implement updating the invoice and declaration for VAT refund established on the electronic invoice system of the tax authority onto the System and transmit it to the customs authority, print the invoice and hand it over to foreigners. The invoice printed from the System has the same value as an electronic invoice for presentation purposes.

In case enterprises selling goods incorrectly enter information on the invoice and declaration for VAT refund, they shall comply with the provisions of the law on invoices and vouchers.

7. To register and use electronic invoices and declarations for VAT refund in accordance with the provisions of the law on invoices and vouchers.

8. To be granted access accounts and participate in the System in accordance with the provisions of Article 3 of this Circular.

9. To report quarterly to the tax authority on sales for VAT refund in accordance with Form No. 03/HTGTGT in Appendix I of this Circular.

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

 

Article 6. Rights, Obligations of commercial banks

1. To be guided by customs authorities and tax authorities on the implementation of VAT refund for foreigners.

2. To display a notice board of commercial banks acting as agents for VAT refund for foreigners at the counter for VAT refund procedures (content displayed in Vietnamese and English) and remove the notice board of commercial banks acting as agents for VAT refund for foreigners when ceasing agency work for VAT refund.

3. To enjoy service fees when implementing VAT refund for foreigners in accordance with Clause 2 of Appendix IV of Decree No. 181/2025/NĐ-CP.

4. To declare and pay taxes in accordance with the regulations on the amount of service fees enjoyed when implementing VAT refund for foreigners.

5. To examine refund files, allocate personnel, material resources, advance payment, and implement the refund of VAT for foreigners in accordance with Clause 5 of Appendix IV of Decree No. 181/2025/NĐ-CP, and process payments with the tax authority for the advanced VAT according to the regulations of the state budget law and other relevant laws.

6. To sell freely convertible foreign currency to foreigners who are entitled to VAT refunds when foreigners request to convert the refunded VAT amount into foreign currency, and to comply with reporting requirements as prescribed by law.

7. To store files related to VAT refunds for foreigners and files on advance payment and service fees for VAT refunds for foreigners in accordance with the law.

8. To notify discovered violations through the examination of refund files to competent authorities for handling in accordance with the law.

9. To terminate agency work for VAT refunds when the Customs Department selects another commercial bank to replace it to ensure continuous VAT refund activities for foreigners without interruption.

10. To be granted access accounts and participate in the System in accordance with the provisions of Article 3 of this Circular.

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

Article 7. Responsibilities and Authorities of Customs Authorities

1. Lead the dissemination, guidance, explanation, and provision of information to foreign individuals, commercial banks, and relevant organizations regarding the refund of value-added tax for foreign individuals.

2. Inspect passports or international travel documents, combined invoices and tax refund declarations, and check goods presented by foreign individuals at the location specified in Appendix IV of Decree No. 181/2025/NĐ-CP.

The customs inspection and supervision of the refund of value-added tax for foreign individuals shall be carried out according to the guidelines of the Ministry of Finance on customs procedures, inspections, supervision, export duties, import duties, and tax management for exported and imported goods.

In cases where foreign individuals present adjusted or replaced combined invoices and tax refund declarations in accordance with the law on invoices and vouchers, the customs authority shall compare and verify each corresponding detail between the information recorded on passports or international travel documents and the information on the combined invoices and tax refund declarations submitted through the system provided by the selling enterprise, the electronic invoice system of the tax authority, and the regulations on goods eligible for tax refunds stipulated in Clause 1 of Appendix IV of Decree No. 181/2025/NĐ-CP.

3. The Head of the Border Gate Customs Team decides on the acceptance of combined invoices and tax refund declarations and goods presented beyond the time limit specified in Clause 5 of Article 4 of this Circular.

4. The Border Gate Customs updates information according to the indicators specified in Appendix II of this Circular into the System.

5. The General Department of Customs accepts applications from commercial banks for designation as agents for tax refunds, or termination of such designation, in accordance with Articles 12 and 13 of this Circular; accepts applications from international airports and international seaports for the application of tax refunds for foreign individuals, suspension, or termination of tax refunds for foreign individuals at these locations, in accordance with Article 14 of this Circular..

6. The General Department of Customs constructs, manages, operates, and utilizes the System in accordance with Article 3 of this Circular. In case of system failure, the customs authority shall notify using Form No. 04/HTGTGT in Appendix I of this Circular on the Customs Electronic Portal (www.customs.gov.vn).www.customs.gov.vn) so that related units are informed.

7. Connect the System with the electronic invoice system of the tax authority.

8. Within the same working day or at the latest, the next working day, the customs authority shall notify in writing the Provincial or Municipal Tax Authority managing the enterprises selling goods subject to value-added tax refunds in the following cases:

a) Enterprises failing to establish or update combined invoices and tax refund declarations in the System, or establishing or updating them but not transmitting them to the System, except in cases of system failure as stipulated in Clause 6 of Article 5. this Circular;

b) Enterprises issuing combined invoices and tax refund declarations with incomplete or inaccurate information as required by the law on invoices and vouchers, or with information that does not match the actual goods.

c) Enterprises violating the provisions on value-added tax refunds for foreign individuals as set forth in this Circular.

9. Resolve complaints and reports related to the implementation of value-added tax refunds for foreign individuals within the scope of their assigned responsibilities.

10. Impose penalties or recommend competent authorities to impose penalties on violations of the provisions on value-added tax refunds for foreign individuals in accordance with the law.

11. Fulfill other responsibilities and authorities as prescribed by the Law on Tax Administration and other relevant laws.

Article 8. Responsibilities and Authorities of Tax Authorities

1. Take the lead in supporting, promoting, disseminating, guiding, explaining, and providing information to businesses selling goods and individuals, organizations related to the refund of value-added tax for foreigners. 2. Receive applications, select, adjust, terminate businesses selling goods according to the provisions of Articles 10 and 11 of this Circular. Publicize the List of Businesses Selling Goods for Value-Added Tax Refund and the List of Terminated Businesses Selling Goods for Value-Added Tax Refund on the Electronic Portal of the General Department of Taxation and Provincial/Territorial Tax Departments within the working day or at the latest by the beginning of the next working day from the date of issuance of the document recognizing, adjusting, or terminating businesses selling goods for value-added tax refund according to the provisions of Articles 10 and 11 of this Circular; simultaneously sign and transmit information about businesses selling goods for value-added tax refund according to the provisions of Appendix II of this Circular to the System via electronic means.

3. Immediately upon receiving information from customs authorities regarding businesses selling goods for value-added tax refund as stipulated in Clause 8, Article 7 of this Circular, the tax authority shall be responsible for checking, cross-referencing the information, and handling it according to regulations.

4. Receive and process refund applications, transfer the National Treasury the amount of value-added tax that commercial banks have advanced to refund to foreigners and the service fee for value-added tax refunds enjoyed by commercial banks according to the law on tax administration.

5. Participate and connect to the System as prescribed in Article 3 of this Circular.

6. Coordinate with customs authorities to implement the connection of the electronic invoice system of the tax authority with the System.

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

Article 9. Responsibilities and Authorities of the National Treasury

1. Transfer to commercial banks the amount of value-added tax that commercial banks have advanced and the service fee for value-added tax refunds enjoyed by commercial banks according to the state budget law and other relevant laws.

2. Periodically, monthly and annually, the National Treasury shall reconcile and confirm reports on value-added tax refunds with the tax authority according to regulations.

3. Coordinate in resolving complaints and denunciations related to the payment of value-added tax to foreigners within the scope of assigned responsibilities.

4. Fulfill other responsibilities and authorities as prescribed by law.

Standards for Applications and Procedures for Selecting and Adjusting Businesses Selling Goods for Value-Added Tax Refund

Article 10. 1. Businesses selling goods for value-added tax refund must meet the following criteria:

a) Established and operating in accordance with Vietnamese law, registered to sell goods for value-added tax refund, and trading in items eligible for value-added tax refund as stipulated in Clause 1, Appendix IV of Decree No. 181/2025/NĐ-CP at one of the following locations:

a.1) The main office of the business;

a.2) Branches of the business;

a.3) Locations where agents sell goods for the business;

a.4) Business premises/shops of the business.

b) Implement accounting, invoices, and vouchers according to the law; declare and pay value-added tax under the deduction method.

c) Commit to participating in the System as prescribed in Article 3 of this Circular.

2. Application Forms for Registering and Adjusting Businesses Selling Goods for Value-Added Tax Refund:

a) The business or branch sends to the directly managing tax authority or through the Information System for Administrative Procedures of the Tax Sector a letter applying to participate or adjusting the sale of goods according to the model specified in Form No. 01/HTGTGT of Appendix I of this Circular;

b) A copy of the agency sales contract signed between the business registering to sell goods and the agent selling goods for the business (in cases where the business uses an agent): one copy.

3. Procedure for Accepting Applications for Registering and Adjusting Businesses Selling Goods for Value-Added Tax Refund:

a) The business or branch sends the application for registration or adjustment to the directly managing tax authority of the business or branch

or through the Information System for Administrative Procedures of the Tax Sector. In cases where the branch is located in a different province/city from the main office and registers or adjusts sales for value-added tax refund and declares value-added tax in a different province/city from the location of the main office, the branch sends the application for registration or adjustment to the directly managing tax authority of the branch. In cases where the branch is centrally accounted for at the main office and the tax payable is allocated among provinces where revenue is received, the business sends the application for registration or adjustment to the directly managing tax authority of the main office. b) The directly managing tax authority of the business or branch receives, checks the application, and processes it as follows: b.1) If the application is incomplete, within three working days from the date of receipt, issue a notice to the business to supplement the application;b.2) If the application does not meet the prescribed standards, within seven working days from the date of receipt of all required documents, issue a response to the business or branch;

b.3) If the application is complete and meets the prescribed standards, within seven working days from the date of receipt of all required documents, the directly managing tax authority issues a recognition certificate according to Form No. 02/HTGTGT of Appendix I of this Circular and sends it to the business or branch while also sending it to relevant tax authorities.

 

b.1) In case the dossier is incomplete, within three working days from the date of receiving the dossier, notify the enterprise in writing to supplement the dossier;

b.2) In case the dossier does not meet the prescribed standards, within seven working days from the date of receiving the complete dossier, respond in writing to the enterprise or branch of the enterprise;

b.3) In case the dossier is complete and meets the prescribed standards, within seven working days from the date of receiving the complete dossier as stipulated, the direct tax management agency shall issue a recognition letter in form number 02/HTGTGT Appendix I of this Circular and send it to the enterprise, branch of the enterprise, and relevant tax agencies simultaneously.

Article 11. Termination of Sales with Value Added Tax Refunds

1. Not later than 30 (thirty) days before the termination date of sales with value added tax refunds, the enterprise or its branch shall send a notification letter to the tax authority that has accepted the registration dossier of the enterprise or its branch through the electronic information system for administrative procedures of the Tax Department or directly.

2. Within 30 (thirty) days from the date of receipt of the enterprise's or its branch's notification letter, the direct managing tax authority shall examine and issue a notification letter to the enterprise or its branch, relevant tax authorities, customs offices, and commercial banks regarding the termination of sales with value added tax refunds for the enterprise.

In case the enterprise or its branch violates the provisions on sales with value added tax refunds as stipulated in Clause 1, Article 10 of this Circular, the tax authority that has accepted the registration dossier of the enterprise or its branch shall consider and decide to terminate the sales with value added tax refunds of the enterprise.

The enterprise shall remove the Signboard announcing sales with value added tax refunds for foreigners that was affixed at the store when terminating such sales.

Article 12. Criteria and Procedures for Selecting Commercial Banks as Agents for Value Added Tax Refunds

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

2. Selection Procedures:

The commercial bank shall submit the following documents to the General Department of Customs: a) A registration letter to participate as an agent for value added tax refunds for foreigners, including information about the digital signature of the commercial bank, including the identification number of the digital certificate, the name of the service provider, the name of the certificate holder, the effective date, the expiration date, and the public key according to Model No. 05/HTGTGT Appendix I of this Circular;

b) A document issued by the State Bank allowing the commercial bank to operate foreign exchange and provide foreign exchange services: One copy.

The General Department of Customs shall accept and review the dossier submitted by the commercial bank.

3. a) In case the dossier is incomplete, within three working days from the date of receiving the dossier, the General Department of Customs shall notify the bank to supplement the dossier;

b) In case the dossier does not meet the prescribed criteria, within five working days from the date of receiving the dossier, the General Department of Customs shall respond to the bank;

c) In case the dossier is complete and meets all prescribed criteria, within seven working days from the date of receiving the complete dossier, the General Department of Customs shall issue a notification letter declaring the commercial bank as an agent for value added tax refunds and grant it access to the System.

Article 13. Termination of Agency for Value Added Tax Refunds

1. In case the commercial bank has been notified by the General Department of Customs as an agent for value added tax refunds, if it wishes to terminate its agency role, it shall proceed as follows:

a) Dossier: Not later than 60 (sixty) days before the termination date of the agency role, the commercial bank shall send a notification letter to the General Department of Customs requesting to terminate the agency role;

b.1) Within ten working days from the date of receipt of the commercial bank's notification letter, the General Department of Customs shall issue a notification letter to the commercial bank regarding the termination of the agency role, and simultaneously send it to the tax authority, the State Bank, and related units;

b) Procedures:

b.2) The commercial bank shall remove the Signboard announcing its role as an agent for value added tax refunds for foreigners at the refund processing counter when terminating the agency role.

2. In case the commercial bank violates the provisions on value added tax refunds as stipulated in this Circular, the General Department of Customs shall consider and decide to terminate the agency role.

a) The General Department of Customs shall issue a notification letter requiring the commercial bank to terminate its agency role, and simultaneously send it to the tax authority, the State Bank, and related units;

b) The commercial bank shall remove the Signboard announcing its role as an agent for value added tax refunds for foreigners at the refund processing counter when terminating the agency role.

3. The General Department of Customs shall select another commercial bank to replace the terminated bank prior to issuing the notification letter regarding the termination of the agency role.

3. The General Department of Customs selects another commercial bank to replace it before issuing a notification on terminating the tax refund agency service of the commercial bank.

Article 14. Procedures for selecting, suspending, and terminating the application of value-added tax refunds for foreigners at international airports and seaports international airport, international seaport

1. International airports and seaports shall submit a document to the General Department of Customs requesting the application of value-added tax refunds for foreigners, including an assessment of economic efficiency and management requirements. Within thirty days from the date of receipt of the request document, the General Department of Customs shall issue a notification regarding the application of value-added tax refunds for foreigners at international airports and seaports.

2. In cases where the application of value-added tax refunds for foreigners at international airports and seaports does not ensure economic efficiency or meet management requirements, the General Department of Customs shall issue a document suspending or terminating the application of value-added tax refunds for foreigners at these international airports and seaports.

Article 15. Locations for inspecting goods, inspecting combined VAT invoices and customs declarations for refunds, and locations for refunding value-added tax

1. The location for inspecting goods and combined VAT invoices and customs declarations for refunds shall be set up within the area for baggage check-in procedures and/or the area for boarding pass/ticket inspection, and must meet the following requirements:

a) Adequate floor space for arranging and inspecting goods and combined VAT invoices and customs declarations for refunds;

b) A separate counter (or booth) that meets safety and order requirements.

2. The location for refunding value-added tax shall be set up within the restricted area at international airports and the refund area at seaports, with a separate counter (or booth), ensuring compliance with legal regulations on financial management and accounting records.

Chapter III

IMPLEMENTING PROVISIONS

 

Article 16. Effective Date

1. This Circular takes effect from July 1, 2026, replacing Circular No. 72/2014/TT-BTC dated May 30, 2014, issued by the Minister of Finance, concerning value-added tax refunds for goods carried by foreigners and overseas Vietnamese when exiting the country, and Circular No. 92/2019/TT-BTC dated December 31, 2019, amending and supplementing certain provisions of Circular No. 72/2014/TT-BTC dated May 30, 2014, issued by the Minister of Finance, except as provided in Article 17 of this Circular.

2. Where the legal regulatory documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

Article 17. Transitional Provisions

1. During the period when the electronic data processing system of customs has not been operational and related systems have not completed interconnection, the provisions of Clause 2, Clause 3, Clause 5, and Clause 6 of Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019, amending and supplementing Articles 4a, 6, 8, and 9 of Circular No. 72/2014/TT-BTC dated May 30, 2014, issued by the Minister of Finance, shall continue to be applied.

2. For registration, adjustment, and termination of sales for value-added tax refunds before the effective date of this Circular, tax authorities shall continue to process them according to the provisions of this Circular.

During implementation, if there are difficulties or obstacles, organizations and individuals are requested to promptly report to the Ministry of Finance for timely resolution.