Title: Circular 72/2014/TT-BTC Regulating the refund of VAT on goods of the foreigners and overseas Vietnamese taken with them when they leave Vietnam

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 30-05-2014

 

This Circular regulates the refund of the VAT on the goods of the foreigners and the overseas Vietnamese in accordance with Clause 7 Article 1 of the Law on amendments of some articles of the Law on VAT No. 31/2013/ND-CP dated June 19, 2013 and Clause 8 Article 10 of the Decree No. 209/2013/ND-CP providing instructions on the implementation of some articles of the Law on TAX through the border checkpoints in the international airports and seaports eligible for the State management of customs (hereinafter referred to as tax refund border checkpoints)

Article 2. Regulated objects:

1) Foreigners and overseas Vietnamese, except for members of the flight crews under the regulations of the law on aviation, members of the ship’s crews under the regulations of the law on maritime (hereinafter referred to as foreigners) whose passports or exit and entry permits issued by the foreign authorities are valid and used to enter or leave Vietnam, to buy goods in Vietnam and to bring goods out of Vietnam through the tax refund border checkpoints.

2) Customs authorities, customs officials, tax authorities, tax officials related to VAT refund for foreigners.

3) Enterprises appointed to sell goods on which VAT can be reclaimed (hereinafter referred to as VAT-free goods) to the foreigners who leave Vietnam, including: enterprises, branches of the enterprises, sales agents of enterprises (hereinafter referred to as retailers).

4) Commercial banks appointed as VAT refund agents for foreigners (hereinafter referred to as commercial banks).

5) Other organizations and individuals engaged in activities related to TAX refund for foreigners.

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