{"id":17709,"date":"2023-12-11T16:07:20","date_gmt":"2023-12-11T09:07:20","guid":{"rendered":"https:\/\/whitelotuslogistics.com.vn\/?p=17709"},"modified":"2023-12-11T16:07:46","modified_gmt":"2023-12-11T09:07:46","slug":"hoan-thue-vat-2024","status":"publish","type":"post","link":"https:\/\/whitelotuslogistics.com.vn\/en\/hoan-thue-vat-2024\/","title":{"rendered":"VAT refund 2024"},"content":{"rendered":"

VAT refund<\/strong><\/span><\/p>\n

Conditions for goods to be refunded VAT:<\/em><\/strong><\/span><\/p>\n

\u2013 Goods are not on the List of goods banned from export; List of exported goods under license from the Ministry of Industry and Trade or List of exported goods subject to specialized management specified in Decree No. 69\/2018\/ND-CP dated May 15, 2018 of the Government and relevant authorities. Document guiding this Decree.<\/span><\/p>\n

\u2013 Goods subject to value added tax are specified in Article 3 of the Law on Value Added Tax No. 13\/2008\/QH12 dated June 3, 2008 and documents guiding its implementation.<\/span><\/p>\n

\u2013 Goods that are not prohibited from being carried on aircraft as prescribed in Article 12 of the Law on Vietnam Civil Aviation dated June 29, 2006 and guiding documents.<\/span><\/p>\n

\u2013 Goods that are not subject to VAT refund for foreigners according to the provisions of Circular No. 08\/2003\/TT-BTC dated January 15, 2003 of the Ministry of Finance guiding value added tax refund increased for diplomatic missions, consulates and representative agencies of international organizations in Vietnam.<\/span><\/p>\n

\u2013 Goods purchased in Vietnam, with invoice cum tax refund declaration prepared within a maximum period of 60 (sixty) days from the date of departure of the foreigner.<\/span><\/p>\n

\u2013 The value of goods recorded on the invoice cum tax refund declaration purchased at 01 (one) store in 01 (one) day (including the accumulation of multiple purchase invoices in the same day at 01 store) is at least from 02 (two) million VND or more.<\/span><\/p>\n

Documents to present when refunding VAT:<\/em><\/strong><\/span><\/p>\n

Present to the customs authority at the invoice cum tax refund declaration and goods counter the following documents:<\/span><\/p>\n

\u2013 Passport or entry and exit documents<\/a>;<\/span><\/p>\n

\u2013 Invoice cum tax refund declaration;<\/span><\/p>\n

- Goods.<\/span><\/p>\n

After the invoice cum tax refund declaration and goods have been inspected by the customs authority, foreigners need to present to the commercial bank at the tax refund counter:<\/span><\/p>\n

\u2013 Airplane\/ship boarding pass;<\/span><\/p>\n

\u2013 The invoice cum tax refund declaration has been checked by the customs authority to identify the goods, calculate the value-added tax refund amount for foreigners and stamp confirmation (original).<\/span><\/p>\n

Declaration form tax refund<\/a> added value<\/u><\/strong><\/span><\/p>\n

Time for value added tax refund; Tax refund service fee, tax refund amount, value added tax refund currency<\/em><\/strong><\/span><\/p>\n

–\u00a0Tax refund time:<\/em>\u00a0done immediately after the foreigner completes the procedures for checking invoices and tax refund declarations at the tax refund counter of the commercial bank acting as a tax refund agent and before boarding time for the flight\/train. foreigners leaving the country.<\/span><\/p>\n

–\u00a0Tax refund service fee:<\/em><\/span><\/p>\n

+ Commercial banks are entitled to 15% (fifteen percent) on the total amount of value added tax;<\/span><\/p>\n

+ Foreigners are refunded 85% (eighty-five percent) of the total value-added tax amount;<\/span><\/p>\n

–\u00a0Tax refund currency<\/em>: Vietnamese Dong. In case a foreigner requests to transfer the tax refund amount from Vietnamese Dong to a freely convertible foreign currency, the commercial bank will sell foreign currency to the foreigner in accordance with the law. The conversion rate is the exchange rate listed by the commercial bank at the time of conversion and in accordance with the regulations of the State Bank of Vietnam.<\/span><\/p>\n

Legal grounds:<\/strong><\/span><\/p>\n

1.\u00a0Value Added Tax Law No. 13\/2008\/QH12<\/u>\u00a0June 3, 2008 and documents guiding implementation;<\/span><\/p>\n

2.\u00a0Vietnam Civil Aviation Law<\/u>\u00a0June 29, 2006 and documents guiding implementation;<\/span><\/p>\n

3.\u00a0Circular No. 08\/2003\/TT-BTC<\/u>\u00a0dated January 15, 2003 of the Ministry of Finance guiding value added tax refund for diplomatic missions, consulates and representative agencies of international organizations in Vietnam.<\/span><\/p>\n

4.\u00a0Circular No. 72\/2014\/TT-BTC<\/u><\/a>\u00a0dated May 30, 2014 of the Ministry of Finance on VAT refund for goods brought by foreigners and Vietnamese residing abroad when leaving the country.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

VAT refund Conditions for goods eligible for VAT refund: - Goods not on the List of goods prohibited from export; List of goods exported under license of the Ministry of Industry and Trade or List of goods exported under specialized management as prescribed in Decree No. ...<\/p>\n

VAT refund 2024<\/span> Read More \u00bb<\/a><\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[161,146,3,29,1],"tags":[455,456],"class_list":["post-17709","post","type-post","status-publish","format-standard","hentry","category-bai-viet","category-bo-cong-thuong","category-hanh-ly-xuat-canh","category-huong-dan-danh-cho-ca-nhan","category-tin-tuc-va-su-kien","tag-hoan-thue","tag-vat"],"_links":{"self":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/17709","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/comments?post=17709"}],"version-history":[{"count":2,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/17709\/revisions"}],"predecessor-version":[{"id":17711,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/17709\/revisions\/17711"}],"wp:attachment":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/media?parent=17709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/categories?post=17709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/tags?post=17709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}