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Friday, 21/01/2018, 23:36:32 PM
Revise the Circular on VAT refund for goods purchased in Vietnam by overseas visitors
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On April 12th 2012, the Ministry of Finance enacted Circular No. 58/2012/TT-BTC guiding the implementation of some contents of the Decision No. 05/2012/QD-TTg dated January 19th, 2012 of the Prime Minister regarding the pilot implementation of Value Added Tax refund for goods purchased in Vietnam by overseas visitors departing through the border gates of Noi Bai International Airport and Tan Son Nhat International Airport.

Because this Circular has some wording mistakes, the Ministry of Finance promulgated Decision No. 1317/QD-BTC revising it as follows:
1. The 3rd hyphen, Point b Item 3 Article 11 of the Circular No. 58/2012/TT-BTC, printed as follows:
“- If the dossiers are complete and meet the regulated requirements, within 07 (seven) working days, the tax management unit directly supervising the enterprise shall report to the Tax Department at the locality where the enterprise’s head office is located. Within 07 (seven) working days, the Tax Department at the locality where the enterprise’s head office is located shall send written notification using the Form provided in Appendix 2 of this Circular to the enterprise.”
Now revised as follows:
“- If the dossiers are complete and meet the regulated requirements, within 07 (seven) working days, the tax management unit directly supervising the enterprise shall report to the Tax Department at the locality where the enterprise’s head office is located, and the Tax Department at the locality where the enterprise’s head office is located shall send written notification using the  Form provided in Appendix 2 of this Circular to the enterprise.”
2. Item 2 Article 13 of the Circular No. 58/2012/TT-BTC, printed as follows:
“2. The number of commercial banks to act as pilot refund agents: 02 banks, of which:
a) 01 commercial bank to act as the pilot refund agent at Tan Son Nhat International Airport;
b) 01 commercial bank to act as the pilot refund agent at Noi Bai International Airport.”
Now revised as follows:
“2. The number of commercial banks to act as pilot refund agents: 04 banks, of which:
a) Minimum of 02 commercial banks to act as the pilot refund agents at Tan Son Nhat International Airport;
b) Minimum of 02 commercial banks to act as the pilot refund agents at Noi Bai International Airport.”
3. Item 1, Item 2 Article 17 of the Circular No. 58/2012/TT-BTC, printed as follows:
“1. Before proceeding with the procedures for check-in luggage and getting boarding passes, overseas visitors shall have to present to the customs authority at the counters for checking invoices cum refund declarations and goods the following documents:
a) Passports or entry and exit papers;
b) Invoices cum refund declaration;
c) Goods.
2. The customs authority shall conduct physical examination of the goods at the counters for checking invoices cum refund declaration and goods. The examination shall be conducted as follows:”

Now revised as follows:
“1. Overseas visitors shall have to present to the customs authority at the counters for checking invoices cum refund declaration and goods the following documents:
a) Passports or entry and exit papers;
b) Invoices cum refund declaration;
c) Goods.
2. The customs authority shall conduct physical examination of the goods at the counters for checking invoices cum refund declaration and goods. The examination shall be conducted as follows:”
This Decision shall be an integral part of the Circular No. 58/2012/TT-BTC

Source: Decision No. 1317/QD-BTC

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