Circular No. 92/2019/TT-BTC amends and supplements certain provisions of Circular No. 72/2014/TT-BTC dated May 30, 2014 on value-added tax refunds for goods carried by foreigners and overseas Vietnamese when exiting the country.

CIRCULAR

Amending and supplementing some articles of Circular No. 72/2014/TT-BTC dated May 30, 2014 on value-added tax refunds for goods carried by foreigners and overseas Vietnamese when exiting the country

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Pursuant to the Law on Value-Added Tax dated June 3, 2008; the Law Amending and Supplementing Some Articles of the Law on Value-Added Tax dated June 19, 2013; Pursuant to the Law Amending and Supplementing Some Articles of the Law on Value-Added Tax, the Special Consumption Tax Law, and the Law on Tax Administration dated April 6, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

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

Pursuant to Decree No. 100/2016/NĐ-CP dated July 1, 2016 of the Government detailing and guiding implementation of certain provisions of the Law Amending and Supplementing Some Articles of the Law on Value-Added Tax, the Special Consumption Tax Law, and the Law on Tax Administration;

Pursuant to Decree No. 146/2017/NĐ-CP dated December 15, 2017 of the Government amending and supplementing some articles of Decree No. 100/2016/NĐ-CP dated July 1, 2016 and Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates this Circular amending and supplementing some articles of Circular No. 72/2014/TT-BTC dated May 30, 2014 on value-added tax refunds for goods carried by foreigners and overseas Vietnamese when exiting the country.

Article 1. Amending and supplementing some articles of Circular No. 72/2014/TT-BTC dated May 30, 2014 on value-added tax refunds for goods carried by foreigners and overseas Vietnamese when exiting the country

1. Clause 3 shall be amended and supplemented as follows:

“Article 3. Principles for conducting customs procedures, customs inspection and supervision, and tax management

The actual inspection of goods, customs supervision, and tax management for value-added tax refunds for foreigners shall be implemented in accordance with Decree No. 08/2015/NĐ-CP dated January 21, 2015 and Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government detailing and providing measures to implement the Law on Customs regarding customs procedures, inspections, supervision, and control; Circular No. 38/2015/TT-BTC dated May 23, 2015 and Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance on customs procedures; inspections, supervision, export duties, import duties, and tax management for exported and imported goods; the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 and other guiding documents.”

2. Supplementing Clause 4a as follows:

“Article 4a. The system for managing value-added tax refunds for foreigners and access methods

1. The system for managing value-added tax refunds for foreigners (hereinafter referred to as the System) is an integrated system storing and exchanging information related to value-added tax refunds for foreigners among agencies, organizations, and individuals specified in this Circular, managed and operated by the General Department of Customs.

2. Subjects allowed to access and exchange information with the System:

a) Customs authorities;

b) Tax authorities;

c) Commercial banks acting as agents for value-added tax refunds for foreigners;

d) Enterprises recognized by the tax authority as enterprises selling goods for value-added tax refunds to foreigners.

3. Accessing and exchanging information through the System:

a) Subjects specified at points a, c, and d of Clause 2 of this Article shall use the customs authority account to access the System. b) The tax authority shall provide information about enterprises selling goods for value-added tax refunds to the System in accordance with Clause 2 of Article 9 of this Circular.

c) Immediately upon receiving information about enterprises selling goods for value-added tax refunds from the tax authority, the customs authority (General Department of Customs) shall send the login account and password to the enterprise via the email address registered by the enterprise.

d) Enterprises selling goods for value-added tax refunds shall log into the System and change their login password.

đ) Accessing and exchanging information between units and organizations through the System must comply with authority and must be signed electronically in accordance with the law on electronic transactions.”

3. Clauses 2, 6, 7, and 8 of Article 6 are amended and supplemented as follows:

2. Registering sales at the correct address and being responsible under the law for registering sales for value-added tax refunds. In case of adjustment or termination of sales for value-added tax refunds, adjustments or terminations must be made in accordance with Article 14 of this Circular.

“6. Based on information on passports or valid entry-exit documents and purchased goods, enterprises selling goods shall issue invoices combined with refund declarations for goods as stipulated in Article 11 of this Circular on the System or software connected to the System, enter all required information according to the model prescribed in Appendix 3 of this Circular, sign electronically, transmit the invoice and declaration information to the customs authority as prescribed in Section II.1 of Appendix 10 of this Circular, print the invoice, and hand it over to foreigners. Printed documents have the same validity as electronic documents.

In case of system failure preventing access, enterprises shall issue invoices combined with refund declarations according to the model prescribed in Appendix 3 of this Circular, sign and stamp them, and hand them over to foreigners. Printed documents serve as the basis for customs authorities to check against foreigners' goods.

Once the system resumes normal operation, enterprises selling goods shall update the information entered on paper invoices into the System as if issuing invoices combined with refund declarations on the System. Information updated on the System must match the number, code, and content displayed on the paper invoice.

7. Issuing, managing, and using electronic invoices combined with refund declarations in accordance with Clause 1 of Article 18 of this Circular.

8. Being granted access accounts and participating in the System in accordance with Article 4a of this Circular.”

4. Clause 9 of Article 7 is amended and supplemented as follows:

4. Clause 9 of Article 7 is amended and supplemented as follows:

"9. Be granted access accounts and participate in the System in accordance with Article 4a of this Circular."

5. Amend Clause 4, Clause 5, Clause 7, and supplement Clause 7a of Article 8 as follows:

“4. The General Department of Customs shall accept the application dossier of commercial banks, submit to the Ministry of Finance for selection of commercial banks as agents for tax refunds in accordance with Article 15 of this Circular, and accept the application dossier of provincial People's Committees and city People's Committees, submit to the Ministry of Finance for selection of international airports and seaports to apply VAT refunds for foreigners in an economically efficient manner and meet management requirements.

5. Update information according to the indicators prescribed in Section II.2 of Appendix 10 of this Circular into the System.

7. Construct, manage, operate, exploit, and use the System in accordance with Article 4a of this Circular. In case of any malfunction of the System, the customs authority shall notify according to the form issued together with Appendix 11 of this Circular on the Customs Electronic Information Website (www.customs.gov.vn) so that relevant units are aware.

7a. On the same working day or at the latest, the next working day, the customs authority shall notify in writing the Tax Department managing enterprises selling goods subject to VAT refund in the following cases:

a) Enterprises do not issue invoices combined with tax refund declarations according to the model issued together with Appendix 3 of this Circular on the System or issue invoices combined with tax refund declarations but do not transmit them to the System except in cases of System malfunctions as stipulated in Clause 6 of Article 6 of this Circular;

b) Enterprises issue invoices combined with tax refund declarations with incomplete or inaccurate information as prescribed in Appendix 3 of this Circular or incomplete, inaccurate, and inconsistent with actual goods;

c) Enterprises violate regulations on VAT refunds as prescribed in this Circular.”

6. Amend Clause 2, Clause 8, and supplement Clause 2a of Article 9 as follows:

“2. Accept dossiers, select enterprises selling goods in accordance with Article 13 of this Circular. Publicize the List of Enterprises Selling Goods Subject to VAT Refunds on the Electronic Information Website of the General Department of Taxation and the Tax Department where the enterprise selling goods subject to VAT refunds is recognized immediately on the same working day or at the latest, the beginning of the next working day from the date of issuance of the recognition document of enterprises selling goods subject to VAT refunds in accordance with Article 13 of this Circular; simultaneously sign and transmit information about enterprises selling goods subject to VAT refunds as prescribed in Section II.4 of Appendix 10 of this Circular to the System via electronic means.

2a. Immediately upon receiving information from the customs authority about enterprises selling goods subject to VAT refunds as prescribed in Clause 7 of Article 8 of this Circular, the tax authority shall be responsible for checking, cross-referencing information, and handling according to regulations.

In case enterprises selling goods do not issue invoices combined with tax refund declarations according to the model issued together with Appendix 3 of this Circular on the System or issue invoices combined with tax refund declarations but do not transmit them to the System, based on the information provided by the customs authority, the tax authority shall prepare a violation record. If enterprises selling goods fail to issue invoices according to Appendix 3 or issue but do not transmit them to the System for the second time, the tax authority shall impose administrative penalties for taxes and invoices (if there are violations regarding taxes and invoices), while handling according to Clause 3 of Article 14 of this Circular.

8. Participate and connect to the System in accordance with Article 4a of this Circular.”

7. Clause 2 of Article 10 is amended and supplemented as follows:

“2. Regularly monthly and annually, the State Treasury of the province shall reconcile and confirm the accounting report on VAT refunds with the same-level tax authority in accordance with regulations.”

8. Clause 1, Clause 5 of Article 11 are amended and supplemented as follows:

“1. Goods not included in the List of Prohibited Exported Goods; List of Exported Goods under the Permit of the Ministry of Industry and Trade or List of Exported Goods under Specialized Management as prescribed in Decree No. 69/2018/NĐ-CP dated May 15, 2018 of the Government and guiding documents thereof.

5. Goods purchased from enterprises selling goods subject to VAT refunds, unused, still in original packaging when purchased, accompanied by invoices combined with tax refund declarations issued within a maximum period of sixty (60) days from the date of departure of foreign individuals.”

9. Article 13 is amended and supplemented as follows:

“Article 13. Conditions, Dossiers, and Procedures for Selecting Enterprises Selling Goods Subject to VAT Refunds

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

a) Legally established and operating in accordance with Vietnamese laws, registered to sell goods subject to VAT refunds, trading goods eligible for VAT refunds as prescribed in Article 11 of this Circular at one of the following locations:

- The headquarters of the enterprise;

- Branches, stores of the enterprise;

- Locations where sales agents for the enterprise are placed.

b) Implement accounting, invoices, and certificates in accordance with the law; declare and pay VAT using the deduction method.

c) Commit to participating in the System in accordance with Article 4a of this Circular.

2. Dossier for registering enterprises selling goods subject to VAT refunds:

a) Registration letter to participate in selling goods according to the model prescribed in Appendix 1 of this Circular;

b) Sales agency contract signed between the enterprise registering to sell goods and the store acting as a sales agent for the enterprise (in the case of a store acting as a sales agent for the enterprise): one copy stamped with the confirmation seal “true copy” of the enterprise.

3. Procedure for selecting enterprises:

a) The enterprise sends the registration dossier to the direct tax authority managing the enterprise. In case the enterprise registers to sell goods subject to VAT refunds at branches or stores located outside the province where the headquarters is situated, the branch or store shall send the registration dossier to the direct tax authority managing the branch or store of the enterprise;

b) The direct tax authority managing the enterprise shall accept, examine the dossier, and handle as follows:

- If the dossier is incomplete, within three (03) working days from the date of receipt of the dossier, issue a written notice to the enterprise to supplement the dossier;

- If the file does not meet the prescribed conditions, within seven (7) working days from the date of receiving all necessary documents, the enterprise shall be notified in writing.

- If the file is complete and meets the prescribed conditions, within seven (7) working days from the date of receiving all necessary documents as stipulated, the Provincial Tax Department or the Central City Tax Department where the enterprise's headquarters is located shall issue a recognition document according to the model attached as Appendix 2 of this Circular and send it to the enterprise (in cases where the direct tax management authority of the enterprise is the Provincial Tax Department or the Central City Tax Department). In cases where the direct tax management authority of the enterprise is the District Tax Office, the District Tax Office shall submit the application file to the Provincial Tax Department or the Central City Tax Department where the enterprise's headquarters is located for issuance of a recognition document according to the model attached as Appendix 2 of this Circular and send it to the enterprise. Within five (5) working days from the date of receipt of the application from the District Tax Office, the Provincial Tax Department or the Central City Tax Department where the enterprise's headquarters is located shall issue a recognition document according to the model attached as Appendix 2 of this Circular and send it to the enterprise.

10. Clause 3 of Article 14 is amended and supplemented as follows:

“3. In case an enterprise violates regulations on VAT refund, the Provincial Tax Department or the Central City Tax Department shall handle the matter according to the provisions. In case an enterprise is issued a violation notice for the second time for failing to issue an invoice combined with a VAT refund declaration form according to the model attached as Appendix 3 of this Circular or issuing such an invoice but not transmitting it to the System, apart from administrative penalties (if applicable), the Provincial Tax Department or the Central City Tax Department shall decide to terminate the sale of goods for VAT refund, transmit information to the System via electronic means, and publish the decision on the website of the Provincial Tax Department and the General Department of Taxation.”

11. Clause 2 and Clause 3 of Article 15 are amended and supplemented as follows:

“2. Procedures for selection:

The commercial bank shall submit to the Ministry of Finance (General Department of Customs) the following documents:

a) A letter registering participation in agency services for VAT 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;

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 "true copy" of the commercial bank.

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

a) If the file is incomplete, within three (3) working days from the date of receipt of the file, a notification shall be sent to the bank to supplement the file;

b) If the file does not meet the prescribed conditions, within five (5) working days from the date of receipt of the file, a response shall be sent to the bank;

c) If the file is complete and meets the prescribed conditions, within seven (7) working days from the date of receipt of the complete file, the Ministry of Finance (General Department of Customs) shall notify the commercial bank that it meets the conditions to participate in agency services for VAT refunds and grant access to the System to the commercial bank.”

12. Clause 1 of Article 18 is amended and supplemented as follows:

“1. Enterprises selling goods for VAT refund shall establish and use invoices combined with VAT refund declarations in accordance with Clause 6 of Article 6 of this Circular.

The printing, issuance, management, and use of invoices combined with VAT refund declarations shall be carried out in accordance with the laws on invoices and the guiding documents.”

13. Clause 2 of Article 19 is amended and supplemented as follows:

“2. Customs authorities shall inspect goods at the counter for checking invoices combined with VAT refund declarations and goods. The inspection shall be conducted as follows:

a) Compare and verify each item of information recorded on the passport or entry-exit document with the information on the invoice combined with the VAT refund declaration; the information on the invoice combined with the VAT refund declaration in the System entered by the enterprise selling goods and the regulations on goods eligible for VAT refund set forth in Article 11 of this Circular;

b) Inspect the actual goods according to risk management principles for goods requiring physical inspection.

In case the goods presented do not match the description in the invoice combined with the VAT refund declaration as specified in Appendix 10 of this Circular or the invoice combined with the VAT refund declaration does not contain full information as required or is not available in the System (except in cases of system failure), the customs authority shall discuss and verify with the enterprise selling goods. If the information exchanged with the enterprise selling goods does not match the information on the goods, invoice, and passport, the customs authority shall refuse to refund VAT;

c) Record the inspection results, stamp approval for VAT refund or refusal to refund VAT. If the customs authority approves the VAT refund, determine the type of goods and calculate the actual amount of VAT refund for foreigners according to Article 12 of this Circular;

d) Update the information specified in Section II.2 of Appendix 10 of this Circular into the System and sign digitally.

In case of system failure, the customs authority shall sign and stamp approval for VAT refund or refusal to refund VAT on the invoice combined with the VAT refund declaration.”

14. Clause 2 of Article 20 is amended and supplemented as follows:

“2. Commercial banks shall perform the following tasks:

a) Check boarding passes for flights/ships; invoices combined with VAT refund declarations; check the System for information on passengers exiting, goods, and the customs authority's approval for VAT refund and the amount of tax refunded.

If the passenger's name on the boarding pass for flights/ships does not match the information on the invoice combined with the VAT refund declaration already checked and approved by the customs authority, the commercial bank shall discuss and verify with the customs authority. If the information exchanged with the customs authority does not match the information on the boarding pass for flights/ships, the commercial bank shall refuse to refund VAT and report on the System for the customs authority to be aware.

b) Update the flight/train number information and other information specified in Section II.3 of Appendix 10 of this Circular into the System or on the software of the commercial bank connected to the System, sign and transmit to the customs authority;

c) Pay the tax refund to foreign individuals in cash or through their international cards according to the actual value-added tax refund amount recorded on the combined invoice and tax refund declaration form issued by the customs authority;

In case the tax refund is paid to foreign individuals through their international cards, the bank shall verify the information (name, card number) of the foreign individual registered to receive the refund and the actual card presented for the refund process;

In case the System experiences technical issues, the commercial bank shall base on the paper combined invoice and tax refund declaration form and the confirmation from the customs authority as stipulated in Point d Clause 2 Article 19 of this Circular, implement the tax refund to foreign individuals as prescribed in Clause 2 of this Article, and simultaneously sign and stamp the confirmation of payment of the tax refund to foreign individuals on the combined invoice and tax refund declaration form;

Immediately after the System resumes normal operation, the commercial bank shall update the information of the combined invoice and tax refund declaration form that has been refunded into the System or on the software of the commercial bank connected to the System, sign and transmit to the customs authority;

d) Return the boarding pass to foreign individuals;

đ) Store tax refund documentation for electronic and paper documents in accordance with the provisions of the law.”

15. Article 21 is amended and supplemented as follows:

“Article 21. Payment and Refund of Prepaid Tax Amounts and Service Fee for Value-Added Tax Refunds

1. At most every five (5) working days, based on the actual situation, commercial banks shall prepare a payment and refund request file for prepaid tax amounts and service fee for value-added tax refunds on the System and send it to the Tax Department where the commercial bank registers and files taxes, and the local Customs Office where the commercial bank carries out the refund process. The file includes:

a) A payment request letter for the prepaid tax amount and service fee for the period of payment in the format prescribed in Appendix 5 of this Circular;

b) A payment request list in the format prescribed in Appendix 6 of this Circular.

2. Within a maximum of two (02) working days from the date of receiving the payment request from the commercial bank, based on the confirmed refund information provided by the customs authority via electronic means, the Tax Department where the commercial bank registers and files taxes shall issue a payment decision in the format prescribed in Appendix 7 of this Circular, and at the same time issue an Order to refund state budget revenue in the format issued together with Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Minister of Finance guiding the accounting system of the State Budget and the operations of the National Treasury, to be sent to the commercial bank and the National Treasury for the transfer of funds to the commercial bank in cases where the conditions for refunding taxes are met;

3. Based on the payment decision and the Order to refund issued by the Tax Department, the National Treasury shall transfer funds to the commercial bank in accordance with Circular No. 99/2016/TT-BTC dated June 29, 2016 and Circular No. 31/2017/TT-BTC dated April 18, 2017 of the Minister of Finance guiding the management of value-added tax refunds;

4. The accounting and circulation of documents shall be carried out in accordance with the provisions of Article 19 of Circular No. 99/2016/TT-BTC dated June 29, 2016, which has been amended and supplemented by Circular No. 31/2017/TT-BTC dated April 18, 2017 and Clause 3 Article 59 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance.”

16. Clause 2, Clause 3 and Clause 4 Article 23 is amended and supplemented as follows:

"2. Not later than the 20th day of the month following the quarter in which the tax liability arises, the enterprise selling goods for VAT refund shall report to the direct tax management agency on sales to foreigners according to Form 9 attached to this Circular and in accordance with regulations issued by the Director General of the Tax General Department.

3. Monthly, not later than the 10th day of the following month, the Tax Department where the commercial bank, the enterprise selling goods for VAT refund has registered, shall take the lead in coordinating with the State Treasury to reconcile the amount of VAT refund according to Clause 2, Article 10 of this Circular; coordinate with the Customs Department at the same level to review and reconcile the amount of VAT declared or paid by the enterprise selling goods for VAT refund, the VAT amount and service fee for VAT refund already paid to the commercial bank to ensure that the figures match between the parties. In case the figures do not match, the agencies involved shall find the cause and handle it to ensure that the VAT refund for foreigners is carried out in accordance with the regulations.

4. The Tax Department where the commercial bank has registered and filed taxes shall report the results and situation of payment and refund of advance tax payments and service fees for VAT refunds to the commercial banks; provincial and centrally-administered municipal Tax Departments shall report the results and situation of sales to foreigners by enterprises selling goods for VAT refund under their jurisdiction to the Tax General Department in accordance with regulations issued by the Director General of the Tax General Department."

17. The Appendices are amended and supplemented as follows:

a) Replacing Appendix 1 of Circular No. 72/2014/TT-BTC with Appendix 1 of this Circular; Appendix 2 of Circular No. 72/2014/TT-BTC with Appendix 2 of this Circular; Appendix 3 of Circular No. 72/2014/TT-BTC with Appendix 3 of this Circular; Appendix 7 of Circular No. 72/2014/TT-BTC with Appendix 7 of this Circular; Appendix 8 of Circular No. 72/2014/TT-BTC with Appendix 8 of this Circular.

b) Supplementing Appendix 10 and Appendix 11 promulgated together with this Circular.

Article 2. Contents to be abolished

1. Abolish Clause 5, Article 10; Clause 4, Article 15; Clause 5, Article 18 of Circular No. 72/2014/TT-BTC.

2. Abolish Appendix 4 promulgated together with Circular No. 72/2014/TT-BTC.

Article 3. Transitional Provisions

1. Enterprises that have been recognized by the tax authority as enterprises selling goods for VAT refund before this Circular takes effect shall continue their operations and must supplement digital signature information according to the form issued together with Appendix 8 of this Circular (in cases where software is connected to the System) or access the System and change passwords (in cases where direct access to the System is used to print invoices).

2. Not later than June 2020, the General Department of Customs shall base on the information about enterprises selling goods for VAT refund provided by the tax authority to the System, send account information and login password to the enterprises via the email address registered by the enterprises.

3. When the Decree guiding electronic invoices according to the Law on Tax Administration No. 38/2019/QH14 comes into effect, the invoice combined with the declaration for VAT refund will be implemented according to the provisions of this Decree and related guiding documents.

Article 4. Effective date

1. This Circular takes effect from July 1, 2020.

2. During implementation, if 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./.

ANNEX 1

(Issued together with Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance)

Respectfully submitted to: Tax Department/Branch Tax Department...

Enterprise name:... (1)...

Tax code:...

Address:... (1)...

Phone number...; Fax number:... Email...

Business registration certificate or enterprise registration certificate or Certificate of branch office operation or representative office or Certificate of business location registration: Number... Date of issue... Issuing authority...

Business activities:... (only list business activities related to the registration for selling goods for VAT refund)

Now,... (1)... registers to sell goods for VAT refund to foreigners according to Circular No. 72/2014/TT-BTC dated May 30, 2014, and Circular No. 92/2019/TT-BTC dated December 31, 2019 amending and supplementing Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance, at the following locations:

... (1) commits to conducting business selling goods for VAT refund at the above locations, issuing the invoice combined with the declaration for VAT refund on the System when selling goods or transferring the data of the invoice combined with the declaration for VAT refund to the System and bears legal responsibility for this commitment.

... (1)... respectfully requests the Tax Department/Branch Tax Department... to recognize ... (1) as an enterprise selling goods for VAT refund to foreigners leaving the country.

Remarks: (1) Record the name and address of the enterprise, branch of the enterprise registering;

(2) Record the name of the branch/shop of the enterprise/agency;

(3) Record in detail the following information: digital signature certificate identification number, service provider name, certificate holder name, effective date, expiration date, public key. If all sales points share the same digital signature, only one entry is required;

(4) In case the enterprise registers sales points for branches, shops, agencies, then submit one copy to the tax authority managing the branch, shop, agency for their knowledge and implementation.

Appendix 2

(Issued together with Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance)

Dear:... (1)...

The Tax Department... (2)... received the letter No... from... (1)... requesting to participate in selling goods for VAT refund for goods purchased by foreigners in Vietnam and taken out of the country. After reviewing the documents sent by... (1)..., the Tax Department... (2)... comments as follows:

- Based on the Value Added Tax Law No. 13/2008/QH12 dated June 3, 2008; the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law No. 31/2013/QH13 dated June 19, 2013;

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

- Pursuant to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance;

- Pursuant to Circular No. 92/2019/TT-BTC dated December 31, 2019 amending and supplementing Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance.

The Tax Department... (2)... recognizes (1)...; Tax Code... located at... (3) is a business selling goods subject to value-added tax refund for foreigners purchasing goods in Vietnam and carrying them out of the country upon departure.

The list of locations selling goods subject to value-added tax refund for foreigners is as follows:

The General Department of Customs will provide access accounts to the Value-Added Tax Refund Management System for foreigners to (1)... at the email address registered with the Tax Department... (2)

After providing access to the Value-Added Tax Refund Management System for foreigners (1)..., they shall log into the system, confirm their information with customs authorities, change their system login password, and enter information on sales of goods subject to value-added tax refund for foreigners into the system while complying with regulations on such sales as stipulated in Circular No. 72/2014/TT-BTC and Circular No. 92/2019/TT-BTC of the Minister of Finance and bear legal responsibility for registering sales of goods subject to value-added tax refund. The Tax Department... (2)... notifies... (1)... accordingly.

- As above;

(2) Enter the name of the local Tax Department selecting and recognizing the business selling goods subject to value-added tax refund;

(3) Enter the name and address of the business selling goods subject to value-added tax refund;

(4) Enter detailed information as follows: digital certificate identifier, service provider name, certificate holder name, effective date, expiration date, public key. In cases where all sales locations share the same digital signature, it needs to be recorded only once.

(Issued together with Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance)

Tel:

Expiry date/Entry or exit documents ( Entry or exit documents):)c. Nationality(Nationality)..................

including trademarks and markings (product serial numbers, model numbers (if available), origin for imported goods, or engine number for electro-mechanical goods(1) including trademarks and markings (products’ serial, model numbers (if available), origin for imported goods, or engine number for electro-mechanical goods)

(VAT INVOICE CUM TAX REFUND DECLARATION)
 ...day...month...year...
… day … month … year …  PART A (to be completed by retailer)

VALUE ADDED TAX INVOICE AND TAX REFUND DECLARATION FORM

- You must apply for VAT refund within 60 days from the date of purchase (from the date of issuing invoice); 

Tourists must claim for VAT refund within 60

+ Via international card (Via international card) □ 

++ Card number (first six and last four digits of the card) 

Card number (first six and last four digits of a card)

++ Cardholder name: (Cardholder name)

Page 2/2 (page 2/2)

Appendix 7

(Issued together with Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance)

Pursuant to …;

Regarding payment to commercial banks of the advance payment for refunding VAT to foreign tourists and service fees for VAT refund services enjoyed by commercial banks

________________

DIRECTOR OF THE PROVINCE TAX DEPARTMENT...

- Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 and other guiding documents for implementing these laws;

- Based on the Value Added Tax Law No. 13/2008/QH12 dated June 3, 2008; the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law No. 31/2013/QH13 dated June 19, 2013;

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

- Pursuant to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance;

- Pursuant to Circular No. 92/2019/TT-BTC dated December 31, 2019 amending and supplementing Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance.

Considering the request of Bank... in its letter No... dated... regarding the request for payment of the advance payment for refunding VAT to foreign tourists and service fees for VAT refund services enjoyed by commercial banks.

DECISION:

Article 1. Pay to commercial bank... (tax code...), account number:..., the advance payment for refunding VAT to foreign tourists and service fees for VAT refund services enjoyed by commercial banks, for the period from.../.../...to.../.../...amounting to...dong

(in words:...), including:

• The advance payment for refunding VAT to foreign tourists:...dong.

• Service fee amount:...dong.

Article 2. This Decision takes effect from the date of signing. Bank...,...(Head of relevant departments of the tax authority) and related units shall be responsible for implementing this Decision./.

ANNEX 8

(Issued together with Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance)

Respectfully submitted to: Tax Department/Branch Tax Department...

Business Name: (1)…

Tax code:...

Address:…

Phone number...; Fax number:... Email...

Business Registration Certificate No.:…dated…month…year…

Issued by:…

Business activities:... (only list business activities related to the registration for selling goods for VAT refund)

On…, business...(1) was recognized by the Tax Department...(2)...as a business selling goods subject to VAT refund for foreigners purchasing goods in Vietnam and carrying them out of the country.

Now, due to…(3)…the Tax Department…requests adjustment/supplement:

- Store (address):…(4)…

- Sales agency for the business (address):…(4)…

- Goods sold:…

- Digital signature information (5)…

- Phone number…; Fax:…; Email…

Adjusted to sell goods subject to VAT refund for foreigners purchasing goods in Vietnam and carrying them out of the country in accordance with Circular No. 72/2014/TT-BTC dated May 30, 2014 issued by the Minister of Finance.

…(1) commits to comply with and is responsible under the law for this commitment.

…(1) respectfully requests the Tax Department/Branch to adjust…(4) business selling goods subject to VAT refund for foreigners exiting the country.

Note: (1): record the name of the registered business; (2) Record the name of the Tax Department that issued the recognition certificate for the business selling goods subject to VAT refund; (3): record the reason for modification, supplementation, adjustment; (4) Record the content of the adjustment request; (5) Record in detail according to the following information: digital signature identifier, service provider name, name of the digital signature recipient, effective date, expiration date, public key. In case all sales locations share the same digital signature, it only needs to be recorded once.

Appendix 10

COMMON DATA DIRECTORY AND INPUT INFORMATION INDEX FOR THE SYSTEM OF VAT REFUND FOR FOREIGNERS AND VIETNAMESE RESIDENTS ABROAD

(Annexed to Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance)

I. Common Data Directory

II. INPUT INFORMATION INDEX FOR VAT REFUND FOR FOREIGNERS AND VIETNAMESE RESIDENTS ABROAD

Appendix 11

(Issued together with Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance)

NOTICE

Due to technical issues, the Value Added Tax Refund Management System for foreign individuals will be temporarily suspended from day...month...year...to day...month...year... Organizations and units concerned may access additional details at the following link:

______________________

http://www.customs.gov.vn

or call the hotline number: <024.39440833> for direct support.

The General Department of Customs hereby informs relevant organizations and units. <Signature, full name, stamp> or call the hotline number: <024.39440833> for direct support.

The General Department of Customs hereby notifies relevant organizations and units.