MINISTRY OF FINANCE
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No: 58/2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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Ha Noi, April 12, 2012
 
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE DECISION No. 05/2012/QĐ-TTG DATED JANUARY 19, 2012 OF THE PRIME MINISTER ON THE PILOT VAT REFUNDING FOR FOREIGNER’S GOODS PURCHASED IN VIETNAM CARRIED UPON EXIT OF THE PORT OF NOI BAI INTERNATIONAL AIRPORT AND TAN SON NHAT INTERNATIONAL AIRPORT
Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008, the Law on Tax Administration No.78/2006/QH10 dated November 29, 2006 and documents guiding the implementation of these Laws;
Pursuant to the Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister concerning the pilot VAT refunding for foreigner’s goods purchased in Vietnam carried upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport.
Pursuant to Decree No. 118/2008/ND-CP of November 27, 2008 of the Government regulating the functions, duties, powers and organizational structure of the Ministry of Finance.
Considering the proposal of the Director General of Customs
The Minister of Finance issues the Circular guiding the implementation of a number of contents of the Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister concerning the pilot VAT refunding for foreigner’s goods purchased in Vietnam carried upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport (hereafter referred to as Decision No. 05/2012/QĐ-TTg).

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Chapter I
GENERAL PROVISIONS
Article. Scope of adjustment and subjects of application
1. Scope of adjustment:
This Circular makes guidance on the implementation of a number of contents concerning the pilot VAT refunding for foreigner’s goods purchased in Vietnam carried upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport under the provisions in the Decision No. 05/2012/QD-TTg (hereafter referred to as VAT refunding to foreigner)
2. Đối tượng áp dụng:
Subjects of application:
a) The foreigners, Vietnamese people settling abroad, except for crew members in accordance with the law on air (hereinafter referred to as foreigners) holding valid passport or entry and exit papers issued by foreign countries and using these papers for entry into or exit from Vietnam to buy goods in Vietnam and bring these goods through the port of Noi Bai international airport and Tan Son Nhat international airport;
b) The customs agency, customs officer, tax agency, tax official involved in the pilot VAT refunding to foreigner;
c) The enterprise that isselected for the pilot value-added tax refunding to foreignersupon exit, include: enterprise, enterprise’s store and agent sales store for the enterprise(hereinafter referred to as enterprise making pilot sales);