| THE MNISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM |
| No: 72/2014/TT-BTC | Hanoi, May 30, 2014 |
CIRCULAR
on the VAT refund for goods of foreigners, overseas Vietnamese’s goods brought with when exit
Pursuant to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008; the Law on amendments on some articles of the Law on Value-added tax No. 31/2013/QH13 dated June 19, 2013;
Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; the Law on the amendments to the Law on Tax administration No. 21/2012/QH13 dated November 20, 2012
Pursuant to the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of some articles of the Law on Tax administration and the Law on the amendments to the Law on Tax administration;
Pursuant to the Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and providing instructions on some articles of the Law on Value-added tax;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance,
Under the direction of the Prime Minister in the Official Dispatch No. 806/TTg-KTTH dated May 30, 2014;
At the request of the Director of the General Department of Customs;
The Minister of Finance promulgates the Circular regulating the refund of VAT on goods of the foreigners and overseas Vietnamese taken with them when they leave Vietnam as follows:
Section 1. GENERAL PROVISIONS
Article 1. Scope of adjustment
This Circular regulates on the VAT refund for goods of foreigners, overseas Vietnamese’s goods brought with when exit in accordance with Clause 7 Article 1 of the Law on amendments of some articles of the Law on VAT No. 31/2013/ND-CP dated June 19, 2013 and Clause 8 Article 10 of the Decree No. 209/2013/ND-CP providing instructions on the implementation of some articles of the Law on TAX through the border checkpoints in the international airports and seaports eligible for the State management of customs (hereinafter referred to as tax refund border checkpoints)
Article 2. Objects of application
1) Foreigners and overseas Vietnamese, except for members of the flight crews under the regulations of the law on aviation, members of the ship’s crews under the regulations of the law on maritime (hereinafter referred to as foreigners) whose passports or exit and entry permits issued by the foreign authorities are valid and used to enter or leave Vietnam, to buy goods in Vietnam and to bring goods out of Vietnam through the tax refund border checkpoints.
