Title: Circular 37/2001/TT-BTC supplementing a number of points to the Circular 42/1999/TT-BTC Guiding the implementation of finance, accounting and tax regimes applicable to duty-free shops in Vietnam

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 28-05-2001

 

Duty-free shops are allowed to sell duty-free goods in service of overseas Vietnamese who return home to work at the invitation of Vietnamese State agencies strictly according to the tax-exemption criteria stipulated in Joint Circular No.03/2000/TTLT-TCHQ-BNG of June 6, 2000 of the General Department of Customs and the Ministry for Foreign Affairs guiding the implementation of Article 4 of the Prime Ministers Decision No.210/1999/QD-TTg of October 27, 1999 on a number of policies towards overseas Vietnamese. The tax-exemption procedures and dossiers include:

- For the sale of duty-free goods valued at not more than USD 300 as prescribed in the Governments Decree No.17/CP of February 6, 1995 and Decree No.79/1998/ND-CP of September 29, 1998:

+ The goods buyers original passport, which must be produced when he/she buys goods. The shop shall have to fully inscribe his/her name, passport number, date of issuance and the issuing body in the sale invoice.

+ The Vietnam entry-exit declaration (original).

- For the sale of goods being household appliances to overseas Vietnamese who return home to work at the invitation of Vietnamese State agencies as prescribed in Joint Circular No.03/2000/TTLT-TCHQ-BNG of June 6, 2000 of the General Department of Customs and the Ministry for Foreign Affairs:

+ The host Vietnamese State agencys certification that the goods buyer is an overseas Vietnamese returning home to work at its invitation, clearly stating his/her name, nationality, passport number, stay duration in Vietnam, specific jobs, project(s) or plan(s) in which he/she is involved.

+ The goods buyers original passport, which must be produced when he/she buys goods. The shop shall have to fully inscribe his/her name, passport number, date of issuance and the issuing body in the sale invoice.

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