THE MINISTRY OF FINANCE | | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness |
No. 92/2019/TT-BTC | | Hanoi, December 31, 2019 |
CIRCULAR
Amending and supplementing a number of articles of Circular No. 72/2014/TT-BTC of May 30, 2014, on refund of value-added tax for goods carried along by foreigners and overseas Vietnamese upon exit[1]
Pursuant to the June 3, 2008 Law on Value-Added Tax; and June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;
Pursuant to the April 6, 2016 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration;
Pursuant to the June 13, 2019 Law on Tax Administration;
Pursuant to the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax;
Pursuant to the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, detailing and guiding a number of articles of the Law Amending and Supplementing a Number of 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 of December 15, 2017, amending and supplementing a number of articles of the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, and Decree No. 12/2015/ND-CP of February 12, 2015;
Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular amending and supplementing a number of articles of Circular No. 72/2014/TT-BTC of May 30, 2014, on refund of value-added tax for goods carried along by foreigners and overseas Vietnamese upon exit.
Article 1. To amend and supplement a number of articles of Circular No. 72/2014/TT-BTC of May 30, 2014, on refund of value-added tax (VAT) for goods carried along by foreigners and overseas Vietnamese upon exit
1. To amend and supplement Article 3 as follows:
“Article 3. Principles of performance of customs procedures, customs inspection and supervision, and tax administration
The physical inspection of goods, customs supervision and tax administration serving VAT refund for foreigners must comply with the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, and Decree No. 59/2018/ND-CP of April 20, 2018, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control; the Minister of Finance’s Circular No. 38/2015/TT-BTC of May 23, 2015, and Circular No. 39/2018/TT-BTC of April 20, 2018, on customs procedures; customs inspection and supervision; import and export duties and tax administration for imports and exports; and June 13, 2019 Law No. 38/2019/QH14 on Tax Administration, and its guiding documents.”
2. To add the following Article 4a:
“Article 4a. VAT refund management system for foreigners and access methods
1. The VAT refund management system for foreigners (below referred to as the system), which is built, managed and operated by the General Department of Customs, means a system for integration, storage and exchange of information related to VAT refund for foreigners among agencies, organizations and individuals as provided in this Circular.
2. Subjects that may access and exchange information via the system include:
a/ Customs offices;
b/ Tax offices;
[1] Công Báo Nos 241-242 (26/02/2020)
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