VietnameseCircular No. 08/2003/TT-BTC dated January 15, 2003 of the Ministry of Finance guiding the reimbursement of Value Added Tax (VAT) for diplomatic missions, consulates and representative agencies of international organizations in Vietnam
ATTRIBUTE
Circular No. 08/2003/TT-BTC dated January 15, 2003 of the Ministry of Finance guiding the reimbursement of Value Added Tax (VAT) for diplomatic missions, consulates and representative agencies of international organizations in Vietnam
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 08/2003/TT-BTC | Signer: | Truong Chi Trung |
| Type: | Circular | Expiry date: | Updating |
| Issuing date: | 15/01/2003 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
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Effect status: Known
THE MINISTRY OF FINANCE ----- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ------- |
No. 08/2003/TT-BTC | Hanoi, January 15, 2003 |
CIRCULAR
GUIDING THE REIMBURSEMENT OF VALUE ADDED TAX (VAT) FOR DIPLOMATIC MISSIONS, CONSULATES AND REPRESENTATIVE AGENCIES OF INTERNATIONAL ORGANIZATIONS IN VIETNAM
Pursuant to May 10, 1997 Value Added Tax Law No. 02/1997/QH9;
Pursuant to the Government’s Decree No. 76/2002/ND-CP of September 13, 2002 amending and supplementing a number of articles of Decree No. 79/2000/ND-CP of December 29, 2000 detailing the implementation of the Value Added Tax Law;
Pursuant to the Government’s Decree No. 73/CP of July 30, 1994 detailing the implementation of the Ordinance on privileges and immunities for diplomatic missions, foreign consulates and representative agencies of international organizations in Vietnam;
The Ministry of Finance hereby guides the implementation of VAT immunities for diplomatic missions, foreign consulates and representative agencies of international organizations in Vietnam as follows:
I. SUBJECTS AND SCOPE OF APPLICATION
Subjects entitled to diplomatic privileges and immunities, when purchasing VAT-liable goods and services in Vietnam stated at Point 2 below for use, shall be refunded the already paid VAT amounts inscribed in the value-added invoices.
1. Subjects entitled to diplomatic immunities:
- Diplomatic missions, foreign consulates and representative agencies of international organizations belonging to the United Nations system, which are based Vietnam, (hereinafter called representative missions for short) and the heads of these representative missions.
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