Văn bản hợp nhất 34/VBHN-BTC

CIRCULAR¹

ON REFUND OF VALUE-ADDED TAX ON GOODS CARRIED BY FOREIGNERS AND OVERSEAS VIETNAMESE UPON THEIR EXIT FROM VIETNAM

Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2014, amended by:

Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

Pursuant to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008; the Law on amendments on some articles of the Law on Value-added tax No. 31/2013/QH13 dated June 19, 2013;

Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 dated November 20, 2012

Pursuant to the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of some articles of the Law on Tax administration and the Law on the amendments to the Law on Tax administration;

Pursuant to the Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and providing instructions on some articles of the Law on Value-added tax;

Pursuant to the 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,

Under the direction of the Prime Minister in the Official Dispatch No. 806/TTg-KTTH dated May 30, 2014;

At the request of the Director of the General Department of Customs;

The Minister of Finance promulgates the Circular regulating the refund of VAT on goods of the foreigners and overseas Vietnamese taken with them when they leave Vietnam as follows: ²

Section 1. GENERAL PROVISIONS

Article 1. Scope

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 entities

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 approved 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.

Article 3. Rules for carrying out customs procedures, customs supervision, and tax administration³

The physical inspection of goods, customs supervision and tax administration in respect of refund of VAT to foreigners shall be carried out in accordance with the provisions of Government's Decree No. 08/2015/ND-CP dated January 21, 2015 and Government's Decree No. 59/2018/ND-CP dated April 20, 2018 elaborating and providing measures for implementation of the Law on customs regarding customs procedures, customs inspection, supervision and control; Circular No. 38/2015/TT-BTC dated May 23, 2015 and Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance prescribing customs procedures, customs inspection and supervision, import and export duties, and tax administration in respect of imports and exports; the Law on tax administration No. 38/2019/QH14 dated June 13, 2019 and guiding documents.

Article 4. Inspection places of goods, VAT invoices, and VAT refund offices

1. Inspection places of goods, VAT invoices, which are also claims for tax refund (hereinafter referred to as VAT invoices) which are located in check-in areas must ensure these following conditions:

a) Their area of the places used for arranging, inspecting goods and VAT invoices must be adequate;

b) Their separate counters (or kiosks) must satisfy the requirements for security and order.

2. VAT refund offices that are located at the quarantine areas in international airports, VAT refund areas at international seaports must have separate counters (or kiosks) and ensure the requirements for management of money and accounting records under the regulations of the law.

Article 4a. System for management of VAT refunds to foreigners and access method⁴

1. The System for management of VAT refunds to foreigners (hereinafter referred to as “VAT refund system”) is an integrated system developed, managed and operated by the General Department of Customs in order to serve the retention and exchange of information on the refund of VAT to foreigners between regulatory authorities, organizations and individuals prescribed in this Circular.

2. Entities granted the right to access and exchange information through the VAT refund system:

a) Customs authorities;

b) Tax authorities;

c) Commercial banks approved as VAT refund agents;

d) Enterprises certified by tax authorities as retailers of VAT-refunded goods to foreigners.

3. Access to and information exchange through the VAT refund system:

a) The entities prescribed in Point a, Point c and Point d Clause 2 of this Article access the VAT refund system using user accounts provided by customs authorities.

b) Tax authorities shall provide information on certified retailers of VAT-refunded goods through the VAT refund system in accordance with the provisions in Clause 2 Article 9 of this Circular.

c) Immediately after receiving information on certified retailers of VAT-refunded goods provided by tax authorities through the VAT refund system, customs authorities (General Department of Customs) shall send user accounts and passwords for accessing the VAT refund system to registered emails of retailers.

d) Retailers of VAT-refunded goods shall access the VAT refund system and change passwords of their user accounts.

dd) Access to and information exchange through the VAT refund system must be carried out intra vires and by using digital signatures in accordance with regulations of the Law on e-transactions.

Article 5. Rights and obligations of foreigners

1. Receive refunds of VAT on goods complying with the regulations in Article 11 this Circular.

2. Receive instructions, relevant information and documents to exercise the rights and fulfill the obligations related to the tax.

3. Check the information on their VAT invoices which are issued by the retailers when they purchase the goods using the prescribed form in the Appendix 35⁵ of this Circular.

4. Take legal responsibility for the accuracy and validity of their passports or entry and exit permits that are presented to the retailers when they buy goods; passports or entry and exit permits that are presented to the customs authorities and documents that are presented to the commercial banks.

5. Submit the VAT invoices and present their goods in order to be checked by the customs authorities within 30 minutes before the departure of airplanes or ships.

6. Appeal or sue the administrative decisions or administrative acts related to their lawful rights and interests

7. Report the illegal acts of the customs officials, tax officials, other related organizations and individuals.

Article 6. Rights and obligations of retailers

1. Disseminate and advertise the sale of the VAT-free goods to the foreigners leaving Vietnam in compliance with the regulations of the law on advertisement.

2. ⁶ Register the sale of goods at the registered places and take legal responsibility for the registration of the sales of VAT-free goods. Any modification or termination of registered sale of VAT-refunded goods must be carried out in accordance with the provisions in Article 14 of this Circular.

3. Display the Signs “VAT-free shop” (in both Vietnamese and English) and take them down when they stop selling VAT-free goods.

4. Receive instructions on the implementation related to the VAT refund for the foreigners from the tax authorities and customs authorities.

5. Assist foreigners in reclaiming VAT on the goods that they buy in Vietnam and take with them when they leave Vietnam according to the instructions in this Circular.

6. ⁷ Based on information in the foreigner’s unexpired passport or entry and exit documents and the sold goods, the retailer shall make the VAT invoice , using the form in Appendix 3⁸ enclosed herewith, for the goods eligible for VAT refund as prescribed in Article 11 of this Circular on the VAT refund system or its software system which is connected to the VAT refund system, digitally sign the VAT invoice , send information about the VAT invoice as prescribed in Section II.1 Appendix 10⁹ enclosed herewith to customs authorities, print and give the VAT invoice to the foreigner. The printed invoice shall be valid as the electronic one.

In the case of failure of the VAT refund system, the retailer shall make the VAT invoice according to the form in Appendix 3¹⁰ enclosed herewith, sign, stamp and give it to the foreigner. The printed invoice shall be used as the basis for the customs authority to check and examine the goods.

Immediately when the VAT refund system works again, the retailer shall update it with information on the issued paper invoice in the same manner as a VAT invoice made on the VAT refund system. The updated VAT invoice must have the same number, reference number and contents as those of the paper invoice.

7. ¹¹ Print, issue, manage and use electronic VAT invoice according to Clause 1 Article 18 of this Circular.

8. ¹² Be provided with user accounts for accessing and using the VAT refund system as prescribed in Article 4a of this Circular.

9. Exercise other rights and fulfill other obligations under the regulations of the Law on Tax administration and other related law regulations.

Article 7. Rights and obligations of commercial banks

1. Receive instructions on the implementation of the VAT refund for the foreigners from the tax authorities and customs authorities.

2. Display the Signs “VAT refund agent” (in both Vietnamese and English) at the VAT refund counters and take them down when they stop acting as VAT refund agents.

3. Receive the service fees for the VAT refund when they give the VAT refunds to the foreigners in accordance with Article 12 of this Circular.

4. Submit the tax declarations and tax pursuant to the regulations on the service fees for the VAT refund (hereinafter referred to as VAT refund fees) that they can receive when they give the VAT refunds to the foreigners.

5. Check the tax refund dossiers, assign the personnel, prepare the facilities, give the advances, refund the VAT to foreigners, pay the tax authority following procedures in Article 21 of this Circular.

6. Sell the convertible foreign currency to the foreigners that receive tax refunds when they wish to exchange the VAT refunds to foreign currencies and submit reports under the regulations of the law.

7. Store the documents related to the VAT refund for the foreigners and documents on the payment for the advances, VAT refund fees under the regulations of the law.

8. Report the violations during their inspection of tax refund dossiers to the competent authorities so that such violations shall be penalized under the regulations of the law.

9. ¹³ Be provided with user accounts for accessing and using the VAT refund system as prescribed in Article 4a of this Circular.

10. Exercise other rights and fulfill other obligations under the regulations of the Law on Tax administration and other related law regulations.

Article 8. Responsibilities and entitlements of customs authorities

1. Propagate, give instructions, explain and provide the information related to the VAT refund to the foreigners.

2. Check the passports or exit and entry permits, VAT invoices and the goods of the foreigners that they present at the places where the VAT invoices are checked.

3. The Chiefs of Sub-departments of Customs shall decide the receipt of VAT invoices and goods that are presented later than the deadline prescribed in Clause 5 Article 5 of this Circular.

4.¹⁴ General Department of Customs shall receive and transfer applications for approval as VAT refund agents submitted by commercial banks to the Ministry of Finance for selection as prescribed in Article 15 of this Circular; receive and transfer applications from provincial People's Committees to the Ministry of Finance for selection of international airports and seaports accepting foreigners’ claims for VAT refund in a manner ensuring economic efficiency and meeting management requirements.

5.¹⁵ Update the VAT refund system with the information prescribed in Section II.2 Appendix 10¹⁶ enclosed herewith.

6. Cooperate with the State Treasuries and Provincial Departments of Taxation at the same level in comparing the VAT amount that the commercial banks have advanced to give the refunds to the foreigners and the tax refund fees paid to the commercial banks in order to ensure the correspondence between them.

7.¹⁷ Develop, manage, operate and use the VAT refund system according to Article 4a of this Circular. In the case of failure of the VAT refund system, customs authorities shall publish notification thereof according to the form in Appendix 11¹⁸ enclosed herewith on the customs information portal (www.customs.gov.vn).

7a.¹⁹ Within the same working day or not later than the next working day, customs authorities shall give written notification to the Department of Taxation in charge of managing retailers of VAT-refunded goods in the following cases:

a) The retailer does not make the VAT invoice according to the form in Appendix 3²⁰ enclosed herewith on the VAT refund system or fails to transmit the complete VAT invoice to the VAT refund system, except cases of the VAT refund system failure as prescribed in Clause 6 Article 6 of this Circular;

b) The retailer makes a VAT invoice which does not contain adequate and accurate information as prescribed in Appendix 3²¹ enclosed herewith or whose information does not match with the actual conditions of goods;

c) The retailer violates any regulations on VAT refund laid down in this Circular.

8. Deal with the complaints and denunciations related to the VAT refund for the foreigners within their scope of responsibility.

9. Impose penalties or request the competent authorities to impose penalties for the violations against regulations on VAT refund for the foreigners under the regulations of the law.

10. Fulfill other obligations and entitlements in accordance with the regulations of the Law on Tax administration and relevant law regulations.

Article 9. Responsibilities and entitlements of tax authorities

1. Assist, propagate, giving instructions, explain and provide the information related to the VAT refund to the foreigners.

2.²² Receive applications and select qualified retailers according to Article 13 of this Circular. Publish the list of certified retailers of VAT-refunded goods on the websites of General Department of Taxation and of the provincial Department of Taxation that certifies the retailer of VAT-refunded goods within the same working day or not later than the beginning of the working day following the day on which the written certification of retailer of VAT-refunded goods is made as prescribed in Article 13 of this Circular; digitally sign and transmit information on certified retailers of VAT-refunded goods as prescribed in Section II.4 of Appendix 10²³ enclosed herewith to the VAT refund system.

2a.²⁴ Immediately after receiving information on retailers of VAT-refunded goods from customs authorities as prescribed in Clause 7 Article 8 of this Circular, tax authorities shall check the received information and carry out following processing steps as prescribed.

In cases where a retailer does not make the VAT invoice according to the form in Appendix 3²⁵ enclosed herewith on the VAT refund system or fails to transmit the issued VAT invoice to the VAT refund system, tax authorities shall, based on information provided by customs authorities, make violation records. Where the retailer repeats the violation of failure to make VAT invoice according to the form in Appendix 3²⁶ enclosed herewith or failure to transmit the issued VAT invoice to the VAT refund system, the tax authority shall impose penalties for administrative violations against regulations on taxation and invoice (if any) and take actions against the violations in accordance with Clause 3 Article 14 of this Circular.

3. Check the applications, pay the VAT amounts that the commercial banks have advanced to refund the VAT to the foreigners and the tax refund fees that the commercial banks can receive in order for the State Treasuries to transfer the money according to the instructions of this Circular.

4. Store the documents on the payment for the VAT, tax refund fees that the commercial banks can receive under the regulations of the law.

5. Cooperate with the State Treasuries and Provincial Departments of Taxation at the same level in comparing the VAT amount that the commercial banks have advanced to give the refunds to the foreigners (enclosed with the detail list) and the tax refund fees paid to the commercial banks in order to ensure the correspondence between them.

6. Penalize the violations against regulations on invoices under the regulations of the law.

7. Deal with the complaints and denunciations related to the VAT refund for the foreigners within their scope of responsibility.

8.²⁷ Access and make connections to the VAT refund system as prescribed in Article 4a of this Circular.

9. Fulfill other obligations and entitlements in accordance with the regulations of the Law on Tax administration and relevant law regulations.

Article 10. Responsibilities and entitlements of State Treasuries

1. Transfer the VAT amount that the commercial banks have advanced and the tax refund fees that the commercial banks can receive to such commercial banks under the instructions of this Circular.

2.²⁸ On the monthly and annual basis, provincial branches of the State Treasury shall compare and certify accounting reports on VAT refunds with tax authorities of the same level as prescribed.

3. Store the doduments on the transfer of the payment for the VAT amount that the commercial banks have advanced and the tax refund fees that the commercial banks can receive under the regulations of the law.

4. Deal with the complaints and denunciations related to the VAT refund to the foreigners within their scope of responsibility.

5.²⁹ (annulled)

6. Fulfill other obligations and entitlements under the regulations of the law.

Section 2. SPECIFIC PROVISIONS

Article 11. VAT-free goods

VAT-free goods must be:

 “1.³⁰ Goods are not included in the List of goods banned from export, the list of goods to be exported according to the export license issued by the Ministry of Industry and Trade, or the list of goods put under specialized administration as prescribed in the Government's Decree No. 69/2018/ND-CP dated May 15, 2018 and its guiding documents.

3. Goods that can be carried on airplanes prescribed in Article 12 of the Law on civil aviation of Vietnam dated June 29, 2006 and the guiding documents on the implementation.

4. Goods other than VAT-free goods of the foreigners according to the regulations on the Circular No. 08/2003/TT-BTC dated January 15, 2013 of the Ministry of Finance giving instructions on the VAT refund with regard to the diplomatic missions, consular offices and the representative agencies of the international organizations in Vietnam.

5.³¹ Goods must be bought at certified retailers of VAT-refunded goods, in brand-new and full-package conditions and must be sold with the VAT invoice issued within the maximum duration of 60 (sixty) days before the date of exit.

6. Goods bought from a single shop in one day whose value written on the VAT invoices (including the total payment of several invoices of goods bought from a single shop in one day) is at least VND 02 (two) million.

 Article 12. VAT refund fees, amount and currency

1. Any commercial bank can receive a VAT refund fee that accounts for 15% (fifteen per cent) of the total amount of the VAT of the VAT-free goods that the foreigners take with them when they leave Vietnam through the tax refund border checkpoints.

2. Any foreigner is entitled to a refund that accounts for 85% (fifteen per cent) of the total amount of the VAT of the VAT-free goods that the foreigners take with them when they leave Vietnam through the tax refund border checkpoints.

3. VAT refund currency is VND. If the foreigners want to exchange the tax refunds in VND for freely convertible foreign currency, they can buy foreign currency at the commercial banks under the regulations of the law.

The exchange rates shall be announced by the commercial banks at the time for exchange in accordance with the regulations of the State bank of Vietnam.

Article 13. Conditions, applications, procedures for appointment of retailers³²

1. In order to be appointed as a retailer, the enterprise must:

a) be established and operated in accordance with the regulations of the laws of Vietnam. They must register to sell VAT-free goods in accordance with Article 11 in this Circular at either:

- its head office;

- Its branch or store; or

- The place where its sales agent is located.

b) comply with regulations on bookkeeping and invoicing; declare and pay VAT using the credit-invoice method.

c) It has a commitment to make connections to the VAT refund system as prescribed in Article 4a of this Circular.

2. An application for registration of retailer consists of:

a) A written request for permission to sell the goods using the prescribed form in the Appendix 1³³ in this Circular;

b) The sales agent contract signed by and between the enterprise and its sales agent (if VAT-refunded goods are sold by the sales agent): 01 copy bearing the enterprise’s “certified true copy” stamp.

3. The procedures for the appointment of the retailer:

a) The enterprise shall send an application for certification as a retailer of VAT-refunded goods to its supervisory tax authority. If an enterprise wishes to sell VAT-refunded goods at its branch or store located in a province or city different from the one where its headquarters is located, that branch or store shall send the application to its supervisory tax authority;

b) The supervisory tax authority shall receive, check and deal with the application as follows:

- If the application is incomplete, the supervisory tax authority shall send a written notification to the enterprise to complete it within three (03) working days from the receipt of it;

- If the application does not satisfy all of the prescribed conditions, the supervisory tax authority shall send a written reply to the enterprise within 07 (seven) working days from the receipt of it.

- If the application is adequate and the enterprise meets all eligibility requirements, within 07 (seven) working days from the receipt of the adequate application, the Department of Taxation of province or city where the enterprise’s headquarters is located shall make a written certification according to the form in Appendix 2³⁴ enclosed herewith and send it to the enterprise (if the enterprise’s supervisory tax authority is a provincial Department of Taxation), or the Sub-department of Taxation shall send a written request to the Department of Taxation of province or city where the enterprise’s headquarters is located to issue a written certification of retailer of VAT-refunded goods (if the enterprise’s supervisory tax authority is a Sub-department of Taxation). Within 05 working days from the receipt of the written request from the Sub-department of Taxation, the Department of Taxation of province or city where the enterprise’s headquarters is located shall make a written certification according to the form in Appendix 2³⁵ enclosed herewith and send it to the enterprise.

Article 14. Registration of adjustment and termination of sale of VAT-free goods

That any enterprise approved to sell goods by the Provincial Department of Taxation where its head offices is located wants to adjust or stop selling the VAT-free goods shall be dealt with as follows:

1. If the retailer wants to adjust its sale of the VAT-free goods:

a) The retailer shall send the supervisory tax authority a written request for the adjustment using the prescribed form in the Appendix 8 ³⁶ in this Circular; a photocopy of the sale brokerage contract between the retailer and the agent thereof (if the retailer has a retail agent) that bears the seal of the retailer; 01 copy bearing the enterprise’s “certified true copy” stamp;

b) The procedures are prescribed in Clause 3 Article 13 of this Circular.

2. If the retailer wants to stop selling the VAT-free goods:

a) The retailer shall send a written notification of the stop of the sale of the VAT-free goods to the foreigners to the supervisory tax authority not later than 30 days from it stops selling tax refund goods;

b) The supervisory tax authority shall check and send a written report to the Provincial Department of Taxation where its head office is located within 30 (thirty) days from the receipt of the written notification of the retailer. The Provincial Department of Taxation shall send a written notification of the stop of the sale of the tax refund goods of the retailer to the retailer, customs authorities and commercial banks.

 The retailer shall take down the Sign “VAT-free shop” at its shops when it stops selling VAT-free goods.

3.³⁷ If the retailer violates any regulations on VAT refund, the provincial Department of Taxation shall, depending on each violation and its severity, take actions against the violation. If the retailer repeats the violation of failure to make VAT invoice according to the form in Appendix 3³⁸ enclosed herewith or failure to transmit the issued VAT invoice to the VAT refund system, in addition to the administrative penalty (if any), the provincial Department of Taxation shall consider deciding to terminate the sale of VAT-refunded goods, transmit information to the VAT refund system, and publish the same on its website and the website of General Department of Taxation.

Article 15. Conditions, applications, procedures for appointment of commercial banks as VAT refund agents

1. The commercial banks appointed as VAT refund agents must be commercial banks eligible for foreign exchange operations and provision of foreign exchange services under the regulations of the law on foreign exchange.

2.³⁹ Procedures for approval as a VAT refund agent:

The commercial bank shall submit the following documents to the Ministry of Finance (the General Department of Customs):

a) The application for approval as a VAT refund agent, which includes information on the digital signature of the commercial bank such as number, certification authority and holder of the digital certification, date of validity, expiry date and public key;

b) The license to provide foreign exchange services issued to the commercial bank by the State Bank: 01 copy bearing the commercial bank’s “certified true copy” stamp.

3.⁴⁰ The General Department of Customs shall receive and examine the application submitted by the commercial bank.

a) If the application is inadequate, a written request for modification of the application shall be sent to the commercial bank within three (03) working days from the receipt of the application;

b) If the application is refused, a written response shall be given to the commercial bank within 05 (five) working days from the receipt of the application;

c) If the application is adequate and the commercial bank meets all eligibility requirements, within seven (07) working days from the receipt of the application, the Ministry of Finance (General Department of Customs) shall send a written notification to the commercial bank eligible to act as a VAT refund agent and provide it with a user account for accessing the VAT refund system.

4.⁴¹ (annulled)

Article 16. Stopping acting as VAT refund agents

1. If any commercial bank that has received a written notification of the eligibility to act as a VAT refund agent from the Ministry of Finance wishes to stop acting as a VAT refund agent shall follow these procedures:

a) The commercial bank shall send a written notification that it will stop acting as a VAT refund agent to the Ministry of Finance (the General Department of Customs) not later than 60 (sixty) days before the day on which it stops acting as a VAT refund agent.

b) Procedures:

b1) The General Department of Customs shall submit the written notification that the commercial bank stops acting as a VAT refund agent to the Ministry of Finance, the State bank, relevant tax authorities and units within 10 (ten) days from the receipt of the notification from the commercial bank.

b2) The commercial bank shall take down the Sign "VAT refund agent" at the tax refund counter when it stops acting as a VAT refund agent.

2. If any commercial bank breachs the regulations on the VAT refund in this Circular, the General Department of Customs shall send a report to the Ministry of Finance to consider and stop the commercial bank from acting as a VAT refund agent.

a) The Ministry of Finance (the General Department of Customs) shall send the commercial bank, the State bank, relevant tax authorities and units a written request that the commercial bank stop acting as a VAT refund agent;

b) The commercial bank shall take down the Sign "VAT refund agent" at the tax refund counter when it stops acting as a VAT refund agent.

Article 17. Time for VAT refund

1. The foreigners shall receive their VAT refunds after their VAT invoices are completely checked at the VAT refund counters in the commercial banks and before the time they board the ships or airplanes to leave Vietnam.

2. The customs authorities, commercial banks shall assign the officials to refund the VAT to the foreigners in everyday including Sunday, public holidays and outside the working hours in accordance with the regulations of this Circular.

Article 18. Printing, publishing, management and use of VAT invoices

1.⁴² Retailers shall make and use VAT invoice as prescribed in Clause 6 Article 6 of this Circular.

 Printing, issuance, management and use of VAT invoice shall comply with regulations on invoices and relevant guiding documents.

2. The foreigners shall present their valid original passports or exit and entry permits which are issued by the foreign authorities to the retailers upon their purchase. The retailers shall issue the VAT invoices using the prescribed form in the Appendix 3⁴³ of this Circular according to the information on the passports or exit and entry permits and the goods that the foreigners actually purchase.

3. The foreigners shall check the information that the retailers write on such VAT invoices. If the information is inaccurate, they can request the retailer to correct it. If the information is correct, they shall sign such VAT invoices.

4. The retailers shall write “Circular No. 72/2014/TT-BTC” on the corresponding line of the column “Note” of the Declaration of invoices for goods and services (using form 01-1/GTGT issued together with the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance giving instructions on the implementation of some articles of the Law on Tax administration; the Law on the amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government) upon the declaration of the VAT dossiers, which serves as a basis for the reports under the regulations of this Circular.

5.⁴⁴ (annulled)

Aticle 19. Presentation, examination of VAT invoices and goods

1. The foreigners shall present the customs authorities at the examination counters of VAT invoices and goods with:

a) passports or exit and entry permits;

b) VAT invoices

c) goods.

2.⁴⁵ The customs authorities shall conduct physical inspection of the goods at the counters where the VAT invoices and goods shall be inspected. The inspection shall be conducted as follows:

a) Compare information on the passport or entry and exit document with those on the VAT invoice; information on the VAT invoice input into the VAT refund system by retailers and regulations on VAT-refunded goods as prescribed in Article 11 of this Circular;

b) Physically inspect the goods which are subject to the physical inspection according to the risk management rules.

If the actual conditions of the good do not match the description of the good on the VAT invoice in Appendix 10 ⁴⁶ enclosed herewith or the VAT invoice does not contain adequate information or is not available on the VAT refund system (except the case of failure of the VAT refund system), the customs authority shall verify information with the relevant retailer. If the information provided by the retailer does not match with the information about the good, and the information on the VAT invoice and passport, the customs authority shall refuse to refund VAT;

c) Record examination results and append a stamp to approve or reject VAT refunds. If the customs authority approves VAT refunds, it shall determine the good and calculate the actual amount of VAT refunds paid to the foreigner as prescribed in Article 12 of this Circular;

d) Update the VAT refund system with the information prescribed in Section II.2 Appendix 10⁴⁷ enclosed herewith, and apply the digital signature.

In the case of failure of the VAT refund system, the customs authority shall append signature and stamp to approve or reject VAT refunds on the VAT invoice.

Article 20. Tax refund for the foreigners

1. After the VAT invoices and goods of the foreigners are inspected, they must present the commercial banks at the tax refund counters with:

a) The airplane or ship tickets;

b) The original VAT invoices of the foreigners, whose types of goods have been defined and VAT refunds have been calculated, that have been stamped.

2.⁴⁸ The commercial bank shall:

a) Check the boarding pass to the aircraft or ship; the VAT invoice; information on the VAT refund system about the passenger, the good, approval of VAT refunds given by the customs authority, and actual amount of VAT refund.

If the information about the passenger on the boarding pass to the aircraft or the ship does not match with those on the VAT invoice examined and certified by the customs authority, the commercial bank shall verify the information with the customs authority. If the information provided by the customs authority does not match with the information on the boarding pass to the aircraft or the ship, the commercial bank shall reject VAT refunds and notify the customs authority of such rejection through the VAT refund system;

b) Update the VAT refund system or the commercial bank’s software system connected to the VAT refund system with number and date of the flight or trip, and other information prescribed in Section II.3 of Appendix 10 enclosed herewith, digitally sign and transmit such information to the customs authority;

c) Make payment, in cash or via international card of the foreigner, of the actual amount of VAT refunds specified on the VAT invoice by the customs authority.

In the case of payment of VAT refunds via the foreigner’s international card, the bank shall compare information (name and card number) registered by the foreigner for receiving VAT refunds with those on the card presented by the foreigner.

In the case of failure of the VAT refund system, the commercial bank shall, based on the VAT invoice and certification of the customs authority as prescribed in Point d Clause 2 Article 19 hereof, pay VAT refunds to the foreigner according to Clause 2 of this Article, and append signature and stamp certifying the payment on the VAT invoice .

Immediately when the VAT refund system works again, the commercial bank shall update the VAT refund system or its software system connected to the VAT refund system with information on the VAT invoice for which payment of VAT refunds has been made, digitally sign and transmit such information to the customs authority;

d) Return the boarding pass to the flight or ship to the foreigner;

dd) Keep electronic and paper VAT refund-related documents in accordance with applicable laws.

Article 21.⁵⁰ Payment for advanced tax amount, VAT refund fees

1. Every five (5) working days, based on its actual conditions, the commercial bank shall make a request for reimbursement of advanced VAT refunds and payment of VAT refund fees on the VAT refund system, and send it to the provincial Department of Taxation where it registers and declares tax, and to the Customs Department of province or city where the payment of VAT refunds was made by the commercial bank. A dossier consists of:

a) The written request for reimbursement of advanced VAT refunds and payment of VAT refund fees, which is made according to the form in Appendix 5 enclosed herewith;

b) The statement of payments to be reimbursed, which is made according to the form in Appendix 6 enclosed herewith.

2. Within the maximum duration of two (02) working days from the receipt of the request from the commercial bank, based on certifications of VAT refunds electronically provided by customs authorities, the provincial Department of Taxation where the commercial bank registers and declares tax shall promulgate a decision on payment according to the form in Appendix 7⁵¹ enclosed herewith, and make an order for refund of state budget revenues according to the form enclosed with the Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Minister of Finance providing guidance on state budget accounting and State Treasury operations, and then send them to the commercial bank and the State Treasury's branch of the same level for transferring money to the commercial bank.

3. Based on the decision on payment and refund order issued by the provincial Department of Taxation, the State Treasury shall transfer money to the commercial bank in accordance with the Circular No. 99/2016/TT-BTC dated June 29, 2016 and the Circular No. 31/2017/TT-BTC dated April 18, 2017 of the Minister of Finance providing guidance on management of VAT refunds.

4. Statement and transfer of documents shall be carried out in accordance with Article 19 of the Circular No. 99/2016/TT-BTC dated June 29, 2016, as amended in the Circular No. 31/2017/TT-BTC dated April 18, 2017 and Clause 3 Article 59 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance.

Article 22. Penalty imposition

Any foreigner, overseas Vietnamese, tax authority, customs authority, tax official, customs official, retailer, commercial bank, relevant organization and individual that breaches the regulations in this Circular shall be penalized in accordance with the regulations in the Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government regulating the penalty for the administrative violations and enforcement of the implementation of the customs administrative decisions, the Decree No. 129/2013/ND-CP dated October 16, 2013 of the Government regulating the penalty for the violations of the laws on taxation and enforcement of the implementation of the taxation administrative decisions and guiding documents on the implementation of these Decrees.

Article 23. Reporting

1. The commercial banks shall report the revenues from foreign exchange with foreigners to the State banks under the regulations.

2.⁵² By the 20th of the month following the quarter in which tax liability arises, the retailer of VAT-refunded goods shall submit reports to its supervisory tax authority on the sale of goods to foreigners according to the form in Appendix 9 enclosed herewith and in accordance with regulations promulgated by the Director General of General Department of Taxation.

3.⁵³ By the 10th of the following month, the Provincial Department of Taxation where the commercial bank or the retailer registers and declares tax shall play the leading role and cooperate with the State Treasury in comparing actual amounts of VAT refunds according to Clause 2 Article 10 of this Circular; cooperate with the Customs Department of the same level to review and compare the actual amounts of VAT refunds declared or paid by the retailer, VAT refunds and VAT refund fees reimbursed and paid to the commercial bank. In cases where figures between the relevant parties are not matched, regulatory authorities shall cooperate together to find the causes and deal with that to ensure the processing of claims for VAT refund of foreigners in accordance with applicable regulations.

4.⁵⁴ The provincial Department of Taxation where the commercial bank registers and declares tax shall prepare consolidated reports on paid amounts of VAT refunds, amounts of VAT refunds and VAT refund fees reimbursed and paid to commercial banks; Provincial Departments of Taxation shall report on the sale of VAT-refunded goods by retailers under their management to the General Department of Taxation according to regulations promulgated by the Director General of General Department of Taxation.

5. The General Department of Taxation, the General Department of Customs shall send biannual reports on the implementation of the regulations on the VAT refunds for the foreigners when they leave Vietnam to the Ministry of Finance not later than July 10 and January 10.

Section 3. IMPLEMENTATION

Article 24. Transitional regulations⁵⁵

The units that are selected for experimental refund of VAT on goods of the foreigners that are bought in Vietnam and taken with them when they leave Vietnam shall continue to refund VAT in accordance with the regulations of this Circular.

Article 25. Effect⁵⁶

1. This Circular takes effect from June 01, 2014 and replaces the Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Minister of Finance giving guidance on the implementation of the Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister on the experimental VAT refund on goods of the foreigners that are bought in Vietnam and taken with them when they leave Vietnam through Noi Bai and Tan Son Nhat International airports; the Decision No. 1317/QD-BTC dated May 28, 2012 of the Minister of Finance on the rectification to the Circular No. 58/2012/TT-BTC of the Ministry of Finance giving instructions on some articles of the Decision 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister on the experimental VAT refund on the goods of the foreigners that are bought in Vietnam and taken with them when they leave Vietnam through the Noi Bai and Tan Son Nhat international airport.

2. If the relevant documents mentioned in this Circular are amended or replaced, such amendments or replacements shall apply.

3. Any difficulty or obstacle that arises during the implementation of this Circular should be reported to the Ministry of Finance (the General Department of Customs) for consideration.

Article 26. Implementation

1. The Director of the General Department of Customs shall promulgate the Customs procedures for the examination of the VAT invoices and the goods of the foreigners leaving Vietnam, prepare facilities, assign officials and cooperate with the General Department of Taxation in instructing the customs units to refund the VAT to the foreigners, which facilitates the import and export activities as well as the customs administration according to the regulations of this Circular.

2. The Director of the General Department of Taxation shall promulgate the Procedures for the appointment of retailers; instruct the tax authorities at all levels, retailers, commercial banks, relevant organizations and individuals to follow the instructions of this Circular according to the regulations of this Circular within their scope of responsibility.

3. The customs authorities, tax authorities, customs officials, tax officials, foreigners, retailers, commercial banks, relevant organizations and individuals shall implement the regulations of this Circular./.

____________________

¹ This document is consolidated from 02 Circulars below:

- Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2014.

- Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

This consolidated document does not replace 02 Circulars above.

² Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

 “Pursuant to the Law on value-added tax dated June 03, 2008; Law on amendments to certain articles of the Law on value-added tax dated June 19, 2013; Pursuant to the Law on amendments to certain articles of the Law on value-added tax, the Law on excise tax and the Law on tax administration dated April 06, 2016;

Pursuant to the Law on tax administration dated June 13, 2019;

Pursuant to the Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 elaborating and providing guidance on the Law on value-added tax;

Pursuant to the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 elaborating and providing guidance on the Law on amendments to certain articles of the Law on value-added tax, the Law on excise tax and the Law on tax administration;

Pursuant to the Government’s Decree No. 146/2017/ND-CP dated December 15, 2017 providing amendments to the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 and the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the General Department of Customs,

The Minister of Finance promulgates a Circular providing amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam.”

³ This Article is amended by clause 1 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴ This Article is amended by clause 2 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁵ This Appendix replaces Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁶ This clause is amended by clause 3 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

 ⁷ This clause is amended by clause 3 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

 ⁸ This Appendix replaces Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁹ This Appendix is amended by point b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

¹⁰ This Appendix replaces Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

¹¹ This clause is amended by clause 3 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

¹² This clause is amended by clause 3 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

¹³ This clause is amended by clause 4 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

¹⁴ This clause is amended by clause 5 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

¹⁵ This clause is amended by clause 5 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

¹⁶ This Appendix is amended by point b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

¹⁷ This clause is amended by clause 5 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

¹⁸ This Appendix is amended by point b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

¹⁹ This clause is amended by clause 5 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

²⁰ This Appendix replaces Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

²¹ This Appendix replaces Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

²² This clause is amended by clause 6 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

 ²³ This Appendix is amended by point b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

²⁴ This clause is amended by clause 6 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

²⁵ This Appendix replaces Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

 ²⁶ This Appendix replaces Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

²⁷ This clause is amended by clause 6 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

²⁸ This clause is amended by clause 7 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

²⁹ This clause is amended by clause 1 Article 2 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

³⁰ This clause is amended by clause 8 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

³¹ This clause is amended by clause 8 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

 ³² This Article is amended by clause 9 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

³³ This Appendix replaces Appendix 1 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

³⁴ This Appendix replaces Appendix 2 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

³⁵ This Appendix replaces Appendix 2 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

³⁶ This Appendix replaces Appendix 8 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

³⁷ This clause is amended by clause 10 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

³⁸ This Appendix replaces Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

 ³⁹ This clause is amended by clause 11 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴⁰ This clause is amended by clause 11 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴¹ This clause is amended by clause 1 Article 2 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴² This clause is amended by clause 12 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴³ This Appendix replaces Appendix 3 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴⁴ This clause is amended by clause 1 Article 2 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴⁵ This clause is amended by clause 13 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴⁶ This Appendix is amended by point b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴⁷ This Appendix is amended by point b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴⁸ This clause is amended by clause 14 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁴⁹ This Appendix is amended by point b clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁵⁰ This Article is amended by clause 15 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁵¹ This Appendix replaces Appendix 7 of Circular No. 72/2014/TT-BTC as prescribed in point a clause 17 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁵² This clause is amended by clause 16 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁵³ This clause is amended by clause 16 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁵⁴ This clause is amended by clause 16 Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020.

⁵⁵ Article of Circular No. 92/2019/TT-BT3C dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020, stipulates as follows:

 “Article 3. Transitional provision

1. Enterprises which have been certified as retailers of VAT-refunded goods by tax authorities before this Circular comes into force shall continue their operations and provide additional information on digital signature according to the form in Appendix 8 enclosed herewith (if they have software systems connected to the VAT refund system) or access the VAT refund system for changing passwords of their user accounts (if they print VAT invoices from the VAT refund system).

2. By June, 2020, based on information on certified retailers of VAT-refunded goods provided by tax authorities through the VAT refund system, General Department of Customs shall send user accounts and passwords for accessing the VAT refund system to registered emails of retailers.

3. When the Decree providing guidance on electronic invoices as prescribed in the Law on tax administration No. 38/2019/QH14 comes into force, VAT invoice shall be issued in accordance with this Decree and its guiding documents.”

⁵⁶ Article 4 of Circular No. 92/2019/TT-BT3C dated December 31, 2019 of the Minister of Finance on amendments to Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam, coming into force as of July 1, 2020, stipulates as follows:

 “Article 4. Effect

1. This Circular comes into force from July 01, 2020.

2. During implementation of this Circular, if relevant documents referred to in this Circular are amended or replaced, the new ones shall apply./.”