Procedures for terminating a value-added tax refund agent with a commercial bank selected as a value-added tax refund agent

– Authority or competent person authorized or decentralized to implement (if any): General Department of Customs

– Agency directly implementing administrative procedures: General Department of Customs

– Coordinating agency (if any):

– Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006; Law amending and supplementing a number of articles of the Law on Tax Administration 21/2012/QH13 dated November 20, 2012;

– Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration;

– Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and guiding a number of articles of the Value Added Tax Law;

– Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

– Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Ministry of Finance regulating value-added tax refund for goods brought by foreigners and Vietnamese residing abroad when traveling abroad. exit.

– The Ministry of Finance and General Department of Customs make a request to terminate the role of a VAT refund agent for a commercial bank or the Ministry of Finance (General Department of Customs) makes a written request to terminate the role of a tax refund agent for a bank. commerce, and at the same time send it to tax authorities, the State Bank and relevant units;

– Within 10 (ten) working days from the date of receiving the official dispatch from the commercial bank, the General Department of Customs shall submit to the Ministry of Finance a written notice of termination of being a tax refund agent for the commercial bank. commercial, and at the same time send it to tax authorities, the State Bank and relevant units;

– Commercial banks remove signs announcing that they are agent banks that refund value-added tax to foreigners at the tax refund check-in counter when terminating tax refund sales.