View Procedure

Category

Customs Tax Procedure

Responsible Agency

General Department of Vietnam Customs

Address:

Phone:

Email:

Legal basis of the Procedure                

• Law on Tax Administration No. 13/2008/QH11 dated 6/3/2008;

• Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 31/2013/QH13 dated June 19, 2013;

• Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;  

• Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government on guidelines for the Law on Tax administration and the Law on amendments to the Law on Tax Administration;

• Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines for the Law on Value-added Tax;

• Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

• Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Ministry of Finance on the VAT refund for goods of foreigners, overseas Vietnamese’s goods brought with when exit

Processing time

• If the application is incomplete, the General Department of Customs shall send a written notification to the bank to complete it within three (03) days from the receipt of such application;

• If the application is not satisfactory, the General Department of Customs shall send a written notification to the bank to complete it within three (07) working days from the receipt of such application;

• If the application is satisfactory, the Ministry of Finance (the General Department of Customs) shall cooperate with the State bank in sending a written notification to the commercial bank eligible for the appointment of VAT refund agent within ten (10) working days from the receipt of the complete application.  

Fee

• Not applied

No

Type of documents

Note

1

A written request for the appointment as a VAT refund agent for foreigners;  

original copy

2

A written document certifying the eligibility of the commercial bank for foreign exchange operations and provision of foreign exchange services 1 photocopy certified by the commercial bank.

original copy

No

Contents

Step 1

The commercial bank shall submit the application to the General Department of Customs

Step 2

The General Department of Customs shall examine relevant documents:

+ If the application is incomplete, the General Department of Customs shall send a written notification to the bank to complete it within three (03) days from the receipt of such application;   

+ If the application is not satisfactory, the General Department of Customs shall send a written notification to the bank to complete it within three (07) working days from the receipt of such application;

+ If the application is satisfactory, the Ministry of Finance (the General Department of Customs) shall cooperate with the State bank in sending a written notification to the commercial bank eligible for the appointment of VAT refund agent within ten (10) working days from the receipt of the complete application.  

o   The commercial bank eligible for foreign exchange operations and provision of foreign exchange services under the regulations of the law on foreign exchange.