Nội dung toàn văn Official Dispatch No. 5969/TC/TCT of May 18, 2005, regarding dossiers of value added tax (VAT) refund for owners of ODA-funded projects
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 5969/TC/TCT | Hanoi, May 18, 2005 |
To: | - Ministries, ministerial-level agencies, government-attached agencies |
On July 13, 2004, the Finance Ministry issued Official Letter No. 7711/TC/TCT on enhancing tax and financial management of ODA-funded projects, which guides that project owners must enclose their dossiers of request for VAT refund with a state treasury' certification that they are not provided with domestic capital from the state budget for VAT payment. In order to create favorable conditions for project owners to carry out procedures for VAT refund, the Finance Ministry hereby amends Point 2.3, Section 2 of above-said Official Letter No. 7711-TC/TCT as follows:
In the dossiers of request for VAT refund filed with tax offices, project owners must have written explanations on the structure of capital sources for project implementation, clearly stating that their projects are not provided with domestic capital from the state budget for VAT payment and specifying the reasons therefor (except for projects funded with non-refundable ODA capital directly managed and used by international organizations for execution of such projects). Project owners shall be held answerable for the above-said statements and for the VAT amounts requested for refund.
For dossiers of request for VAT refund for which no refund has been made yet because of lack of state treasury certification of the non-provision of domestic capital, project owners shall supplement their dossiers with written explanations as guided above and send them to tax offices for consideration and settlement.
The Finance Ministry hereby notifies the above-said amendment to concerned units for implementation.
| FOR THE MINISTER OF FINANCE |
