| MINISTRY OF FINANCE ------- No.: 1317/QD-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence– Freedom – Happiness --------------- Hanoi, May 28, 2012 |
DECISION
ON REVISING THE CIRCULAR NO. 58/2012/TT-BTC OF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF SOME CONTENTS OF THE DECISION NO. 05/2012/QD-TTG DATED JANUARY 19TH, 2012 OF THE PRIME MINISTER REGARDING THE PILOT IMPLEMENTATION OF VALUE ADDED TAX REFUND FOR GOODS PURCHASED IN VIETNAM BY OVERSEAS VISITORS DEPARTING THROUGH THE BORDER GATES OF NOI BAI INTERNATIONAL AIRPORT AND TAN SON NHAT INTERNATIONAL AIRPORT
THE MINISTER OF FINANCE
Pursuant to the Law on Promulgation of legal documents No. 17/2008/QH12 dated June 3rd, 2008;
Pursuant to the Decree No. 100/2010/ND-CP dated September 28th, 2012 of the Government regarding the Gazette of the Socialist Republic of Vietnam;
Pursuant to Item 7, Article 1 of the Decree No. 09/2010/ND-CP revising and supplementing several articles of the Decree No. 110/2004/ND-CP dated April 8th, 2004 of the Government regarding archival work;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27th, 2008 of the Government regulating the functions, responsibilities, powers and organisation structure of the Ministry of Finance;
On consideration of the proposals of the Director General of Customs and the Director General of Legal Department,
HEREBY DECIDES
Article 1. To make some wording revisions in the Circular No. 58/2012/TT-BTC dated April 12th, 2012 of the Ministry of Finance guiding the implementation of some contents of the Decision No. 05/2012/QD-TTg dated January 19th, 2012 of the Prime Minister regarding the pilot implementation of Value Added Tax refund for goods purchased in Vietnam by overseas visitors departing through the border gates of Noi Bai International Airport and Tan Son Nhat International Airport as follows:
1. The 3rd hyphen, Point b Item 3 Article 11 of the Circular No. 58/2012/TT-BTC, printed as follows:
“- If the dossiers are complete and meet the regulated requirements, within 07 (seven) working days, the tax management unit directly supervising the enterprise shall report to the Tax Department at the locality where the enterprise’s head office is located. Within 07 (seven) working days, the Tax Department at the locality where the enterprise’s head office is located shall send written notification using the Form provided in Appendix 2 of this Circular to the enterprise.”
Now revised as follows:
