Official Dispatch No. 1130/BTC-TCT dated January 23, 2009 of the Ministry of Finance on value added tax on goods imported from abroad by export processing enterprises

Summary
Content
Status
Vietnamese
Related documents
Diagram
Download

Error message

Font size:

ATTRIBUTE

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:	1130/BTC-TCT	Signer:	Dang Hanh Thu
Type:	Official Dispatch	Expiry date:	Updating
Issuing date:	23/01/2009	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Customs, Enterprise, Export - Import, Tax - Fee - Charge

For more details, click here.

Download files here.

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

Effect status:

THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 1130/BTC-TCT Re: on value added tax on goods imported from abroad by export processing enterprises	Hanoi, January 23, 2009

To:

- Provincial-level Tax Offices
- Provincial-level Customs Offices

The Ministry of Finance has received inquiries of some enterprises on the application of VAT to goods and services imported from abroad by export processing enterprises from the effective date of Circular No. 32/2007/TT-BTC (June 4, 2007) to the effective date of Circular No. 30/2008/TT-BTC (May 10, 2008). Regarding this issue, the Ministry of Finance gives the following opinions:

Pursuant to Article 2 of the Law on VAT, Article 3 of the Law on Import Duty and Export Duty; Clause 2, Article 1 of the Government’s Decree No. 149/2005/ND-CP detailing the implementation of the Law on Import Duty and Export Duty; Article 40 of the Regulation for industrial parks, export processing zones and hi-tech parks (issued together with the Government’s Decree No. 36/CP of April 24, 1997, now Decree No. 29/2008/ND-CP of March 14, 2008, on industrial parks, export processing zones and economic zones), goods imported from abroad by export processing enterprises are not subjects to VAT.

In case export processing enterprises already filed and paid VAT on goods imported from abroad between June 4, 2007 and May 10, 2008, they will be refunded the VAT amounts already paid into the state budget under the guidance at Point 5, Section 1, Part D of Circular No. 32/2007/TT-BTC.

Provincial-level Customs Offices shall be responsible for reviewing cases where they have collected VAT on goods imported from abroad by export processing enterprises, notifying these enterprises thereof for information and issuing certificates as prescribed at Point 5.3, Section IV, Part E of the Ministry of Finance ’s Circular No. 59/2007/TT-BTC of June 14, 2007, guiding the implementation of import duty and export duty and tax administration of exports and imports.

Provincial-level Tax Offices shall collaborate with provincial-level Customs Offices in guiding export processing enterprises in compiling dossiers of request for VAT refund which clearly state the grounds for refund request and tax amount to be refunded and customs certificates by customs offices attached. The provincial-level Tax Offices directly managing export processing enterprises shall refund VAT amounts paid on imported goods under the above guidance.

The Ministry of Finance notifies its opinions to provincial-level Tax Offices and Customs Offices for information and compliance.

BY AUTHORIZATION OF THE MINISTER OF FINANCE
GENERAL DIRECTOR OF TAXATION

Dang Hanh Thu

This feature is available to English or Advanced account holders. Please log in to a subscriber account to see the full text. Don’t have an account? Register here

Please log in to a subscriber account to see the full text. Don’t have an account? Register here

Processing, please wait...

You are not logged in.

This feature is available to Advanced account holders. Please log in to access detailed information on Related documents.

If you do not have an account, please register here!

Processing, please wait...

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

Others

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers

For further support, please call 19006192

Official Dispatch No. 1130/BTC-TCT dated January 23, 2009 of the Ministry of Finance on value added tax on goods imported from abroad by export processing enterprises

ATTRIBUTE

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

SAME CATEGORY

Official Dispatch No. 14487/CHQ-NVTHQ dated March 27, 2026 of the Department of Customs regarding the application of tax rates

Official Dispatch No. 72/CD-CT dated June 01, 2025 of the General Department of Taxation on the implementation of the Minister of Finance's Circular No. 31/2025/TT-BTC and Circular No. 32/2025/TT-BTC dated May 31, 2025

Official Dispatch No. 763/BTC-TCT dated January 16, 2009 of the Ministry of Finance on guiding added-value ratios applicable to business activities, business households and business individuals that fail to comply with or to fully comply with regulations on accounting, invoices and documents

Official Dispatch No. 42/BTC-TCT dated January 02, 2009 of the Ministry of Finance on withholding of personal income tax on securities transfer

Official Dispatch No. 16109/BTC-CST dated December 31, 2008 of the Ministry of Finance on the implementation of the ordinance amending and supplementing article 6 of the ordinance on royalties