Procedures for checking invoices cum tax refund declarations and goods

– Authority or competent person authorized or decentralized to implement (if any): No

– Agency directly implementing administrative procedures: Border gate Customs Branch where the tax refund counter is located.

– Coordinating agency (if any): commercial banks participating in the VAT refund program for foreigners

– 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.

+ Passport or entry and exit documents;

+ Invoice cum tax refund declaration;

+ Goods.

– Step 2: The customs authority physically inspects the goods at the invoice cum tax refund declaration and goods inspection counter. The check is performed as follows:

+ Compare and determine each content that matches the information recorded on the passport or entry and exit documents with the information on the invoice cum tax refund declaration and regulations on tax refundable goods specified in Article 11 of the Circular. this statement;

+ Physical inspection of goods for goods that must be physically inspected according to risk management principles;

+ Record test results; Determine the goods and calculate the actual amount of value-added tax refunded to foreigners according to the provisions of Article 12 of this Circular; Sign and stamp to confirm inspection on the invoice cum tax refund declaration;

+ Update information about foreigners, the actual value-added tax amount refunded to foreigners in the customs authority's database on value-added tax refund for foreigners exiting the country according to the prescribed form. specified in Appendix 4 of this Circular.

– Present invoice cum tax refund declaration (original);