Công văn số 1130/BTC-TCT về việc thuế GTGT đối với hàng nhập khẩu từ nước ngoài của các doanh nghiệp chế xuất do Bộ Tài chính ban hành

The Ministry of Finance has received inquiries of some enterprises on the application of VAT to goods and services imported from abroad by export processing enterprises from the effective date of Circular No. 32/2007/TT-BTC (June 4, 2007) to the effective date of Circular No. 30/2008/TT-BTC (May 10, 2008). Regarding this issue, the Ministry of Finance gives the following opinions:

Pursuant to Article 2 of the Law on VAT, Article 3 of the Law on Import Duty and Export Duty; Clause 2, Article 1 of the Government’s Decree No. 149/2005/ND-CP detailing the implementation of the Law on Import Duty and Export Duty; Article 40 of the Regulation for industrial parks, export processing zones and hi-tech parks (issued together with the Government’s Decree No. 36/CP of April 24, 1997, now Decree No. 29/2008/ND-CP of March 14, 2008, on industrial parks, export processing zones and economic zones), goods imported from abroad by export processing enterprises are not subjects to VAT.

In case export processing enterprises already filed and paid VAT on goods imported from abroad between June 4, 2007 and May 10, 2008, they will be refunded the VAT amounts already paid into the state budget under the guidance at Point 5, Section 1, Part D of Circular No. 32/2007/TT-BTC.

Provincial-level Customs Offices shall be responsible for reviewing cases where they have collected VAT on goods imported from abroad by export processing enterprises, notifying these enterprises thereof for information and issuing certificates as prescribed at Point 5.3, Section IV, Part E of the Ministry of Finance ’s Circular No. 59/2007/TT-BTC of June 14, 2007, guiding the implementation of import duty and export duty and tax administration of exports and imports.

Provincial-level Tax Offices shall collaborate with provincial-level Customs Offices in guiding export processing enterprises in compiling dossiers of request for VAT refund which clearly state the grounds for refund request and tax amount to be refunded and customs certificates by customs offices attached. The provincial-level Tax Offices directly managing export processing enterprises shall refund VAT amounts paid on imported goods under the above guidance.

The Ministry of Finance notifies its opinions to provincial-level Tax Offices and Customs Offices for information and compliance.

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