Công văn 5249/TC/CST

Official Dispatch No. 5249/TC/CST of April 29, 2005, on the credit or refund of value-added tax which has been overpaid or wrongly paid at the import stage

Nội dung toàn văn Official Dispatch No. 5249/TC/CST of April 29, 2005, on the credit or refund of value-added tax which has been overpaid or wrongly paid at the import stage


THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------

No. 5249/TC/CST
On the credit or refund of value-added tax which has been overpaid or wrongly paid at the import stage

Hanoi, April 29, 2005

 

To:

- Provincial/inter-provincial/municipal Customs Departments
- Provincial/municipal Tax departments

The Finance Ministry has recently received reports on problems related to the credit and refund of value-added tax (VAT) which has been overpaid or wrongly paid for imports and exports. Concerning this matters, the Finance Ministry hereby provides the following guidance:

1. Objects eligible for VAT credit or refund

Organizations and individuals importing goods (hereinafter called importers), that have paid at the import stage VAT amounts larger than payable VAT amounts under law (hereinafter called overpaid amounts), or paid at the import stage VAT amounts, which, under the provisions of law, should not have been paid at this stage (hereinafter called wrongly paid amounts), shall enjoy VAT credit or refund under the guidance in this Official Letter.

2. Order and procedures for tax credit and refund

2.1. Where importers are subject to registration of VAT payment by the credit method, their overpaid or wrongly paid VAT amounts at the import stage shall be accounted into input VAT amounts and credited upon the calculation of VAT amounts payable at the domestic trading stage.

Basing themselves on vouchers of VAT payment for imports and exports, taxpayers shall declare by themselves the VAT amounts overpaid or wrongly paid into creditable input VAT amounts.

Where goods are imported under a consignment, the consignee (goods importer) shall be eligible for credit of overpaid or wrongly paid VAT amount.

2.2. Where importers are not subject to registration of VAT payment by the credit method (organizations and individuals not trading in goods and services liable to VAT or registering VAT payment by the direct method), their overpaid or wrongly paid VAT amounts shall be refunded to them.

Where goods are imported under a consignment, the consignee (goods importer) shall be eligible for refund of overpaid or wrongly paid VAT amount.

2.3. Order and procedures for VAT refund shall be as follows:

a/ Importers shall compile and send their dossiers of request for certification of overpaid or wrongly paid VAT amounts to customs offices where customs declarations are made, each comprising:

- A written request for certification of overpaid or wrongly paid VAT amount.

- The declaration of import goods which have been inspected by the customs office (the original and copies);

- Receipts of VAT on import goods (the originals and copies).

Upon receipt of dossiers, the customs offices shall compare the originals of import declarations and collection receipts of VAT on import goods with their copies, then return the originals to importers.

Within 15 days after receiving the above-said dossiers, the customs offices shall issue written certifications of the VAT amounts overpaid or wrongly paid on import goods.

Where overpaid or wrongly paid amounts are discovered by customs offices,  importers shall not have to send the above-said dossiers. Customs offices shall have to notify importers of such overpaid or wrongly paid VAT amounts and issue written certifications thereof.

a/ After obtaining customs offices' certifications, importers shall compile and send dossiers of request for refund of overpaid or wrongly paid VAT amounts to tax offices of localities where they are headquartered (for organizations) or reside (for individuals). A dossier of request for VAT refund comprises:

- A written request for refund of VAT amounts overpaid or wrongly paid for import goods;

- The customs office's written certification of overpaid or wrongly paid VAT amount;

- The receipt of VAT on import goods (copies).

Tax offices shall have to check the dossiers and issue decisions on refund of overpaid or wrongly paid VAT amounts at the import stage within 15 days after receiving the dossiers.

2.4. State treasuries in the provinces or centrally-run cities shall refund VAT amounts to the above-said objects within three days after receiving tax refund decisions of tax offices.

2.5. Money amounts used to refund overpaid or wrongly paid VAT at the import stage shall come from the VAT refund fund.

2.6. Days of the above-said time limits for overpaid or wrongly paid tax certification and refund shall be working days (excluding weekends and law-prescribed holidays).

3. Organization of implementation

Cases where VAT amounts were overpaid or wrongly paid at the import stage before the date of issuance of this Official Letter shall also comply with the guidance provided herein.

Any problems arising in the course of implementation should be reported by concerned units to the Finance Ministry for additional guidance.

 

 

Truong Chi Trung

 

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Thuộc tính Công văn 5249/TC/CST

Loại văn bảnCông văn
Số hiệu5249/TC/CST
Cơ quan ban hành
Người ký
Ngày ban hành29/04/2005
Ngày hiệu lực29/04/2005
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lựcKhông xác định
Cập nhật15 năm trước
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Lược đồ Official Dispatch No. 5249/TC/CST of April 29, 2005, on the credit or refund of value-added tax which has been overpaid or wrongly paid at the import stage


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              Official Dispatch No. 5249/TC/CST of April 29, 2005, on the credit or refund of value-added tax which has been overpaid or wrongly paid at the import stage
              Loại văn bảnCông văn
              Số hiệu5249/TC/CST
              Cơ quan ban hànhBộ Tài chính
              Người kýTrương Chí Trung
              Ngày ban hành29/04/2005
              Ngày hiệu lực29/04/2005
              Ngày công báo...
              Số công báo
              Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
              Tình trạng hiệu lựcKhông xác định
              Cập nhật15 năm trước

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                          Văn bản gốc Official Dispatch No. 5249/TC/CST of April 29, 2005, on the credit or refund of value-added tax which has been overpaid or wrongly paid at the import stage

                          Lịch sử hiệu lực Official Dispatch No. 5249/TC/CST of April 29, 2005, on the credit or refund of value-added tax which has been overpaid or wrongly paid at the import stage

                          • 29/04/2005

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                          • 29/04/2005

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