MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
-------
No: 783/QD-TCT
THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
---------------
Ha Noi, June 20, 2012
 
DECISION
ISSUING THE PROCESS OF SELECTION OF ENTERPRISES MAKING PILOT SALES WITH VAT REFUNDING FOR FOREIGNERS’ GOODS PURCHASED IN VIETNAM AND BROUGHT UPON EXIT OF THE PORT OF NOI BAI INTERNATIONAL AIRPORT AND TAN SON NHAT INTERNATIONAL AIRPORT AND THE PROCESS OF PAYMENT AND REFUNDING OF THE ADVANCED TAX AMOUNT AND TAX REFUNDING SERVICE FEE OF THE BANK.
DIRECTOR GENERAL OF TAXATION
Pursuant to the Law on VAT and documents guiding the implementation;
Pursuant to the Law on Tax Administration and documents guiding the implementation;
Pursuant to Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister on the pilot value-added tax refunding for goods purchased by foreigners in Vietnam and brought on exit of Noi Bai international airport and Tan Son Nhat international airport;
Pursuant to Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance guiding the implementation of Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister mentioned above;
Pursuant to Decision No. 1317/QD-BTC dated May 28, 2012 of the Minister of Finance on correcting the Circular No. 58/2012/TT-BTC of the Ministry of Finance guiding the implementation of some contents of Decision No. 05/2012/QD-TTg dated on January 19, 2012 of the Prime Minister on the pilot value-added tax refunding for goods purchased by foreigners in Vietnam and brought on exit of Noi Bai international airport and Tan Son Nhat international airport;
Pursuant to Circular No. 128/2008/TT-BTC dated December 24, 2008 of the Ministry of Finance guiding the collection and management of the State budget revenues through the State Treasury;
Pursuant to Decision No. 115/2009/QD-TTg dated September 28, 2009 of the Prime Minister stipulating the functions, duties, powers and organizational structure of the General Department of Taxation directly under the Ministry of Finance;
On the proposal of the Director of Tax accounting and declaration Department under the General Department of Taxation
DECIDES:
Article 1. Issue together with this Decision the process of selection of enterprise making pilot sales with VAT refunding for foreigners’ goods purchased in Vietnam and brought upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport and the process of payment and refunding of the advanced tax amount and tax refunding service fee of the bank.
Article 2. This Decision takes effect after its signing date. Regarding the process of payment and refunding of the advanced tax amount and tax refunding service fee of the commercial bank as a tax refunding agent will take effect from July 01, 2012.
Article 3. The Heads of Departments and equivalent units under the General Department of Taxation, Directors of Departments of Taxation of central-run provinces and cities; Directors of Branches of Taxation of district, town and cities are liable to execute this Decision. /.
 
 
DIRECTOR GENERAL




Bui Van Nam
 
PROCESS
SELECTION OF ENTERPRISES MAKING SALES OF GOODS WITH THE PILOT VAT REFUNDING FOR FOREIGNERS’ GOODS PURCHASED IN VIETNAM AND BROUGHT UPON EXIT OF THE PORT OF NOI BAI INTERNATIONAL AIRPORT AND TAN SON NHAT INTERNATIONAL AIRPORT AND THE PROCESS OF PAYMENT AND REFUNDING OF THE ADVANCED TAX AMOUNT AND TAX REFUNDING SERVICE FEE OF THE BANK.
Issued together with the Decision No. 783/QD-TCT of the Director General of Taxation
Part I
GENERAL REGULATIONS
I. PURPOSE
Determining the specific content and order of the work that the tax agencies and tax officials make selection of the enterprises participating in the pilot sales with the value-added tax refunding for goods purchased by foreigners in Vietnam and brought upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport as prescribed in the Article 4 of the Decision No. 05/2012/QD-TTg on January 19, 2012 by the Prime Minister, Article 11 of the Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance.

Determining the specific content and of the steps of work to do of the tax agencies upon payment and refunding of the advanced tax, the tax refunding service fee entitled to be enjoyed of the commercial bank in accordance with the Article 7 of the Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister and the Article 19 of the Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance.