Quyết định 1317/QĐ-BTC năm 2012 đính chính Thông tư 58/2012/TT-BTC hướng dẫn Quyết định 05/2012/QĐ-TTg về thí điểm hoàn thuế giá trị gia tăng đối với hàng hóa của người nước ngoài mua tại Việt Nam mang theo khi xuất cảnh qua cửa khẩu sân bay quốc tế Nội Bài và sân bay quốc tế Tân Sơn Nhất do Bộ trưởng Bộ Tài chính ban hành

DECISION

ON REVISING THE CIRCULAR NO. 58/2012/TT-BTC OF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF SOME CONTENTS OF THE DECISION NO. 05/2012/QD-TTG DATED JANUARY 19TH, 2012 OF THE PRIME MINISTER REGARDING THE PILOT IMPLEMENTATION OF VALUE ADDED TAX REFUND FOR GOODS PURCHASED IN VIETNAM BY OVERSEAS VISITORS DEPARTING THROUGH THE BORDER GATES OF NOI BAI INTERNATIONAL AIRPORT AND TAN SON NHAT INTERNATIONAL AIRPORT

THE MINISTER OF FINANCE

Pursuant to the Law on Promulgation of legal documents No. 17/2008/QH12 dated June 3rd, 2008;

Pursuant to the Decree No. 100/2010/ND-CP dated September 28th, 2012 of the Government regarding the Gazette of the Socialist Republic of Vietnam;

Pursuant to Item 7, Article 1 of the Decree No. 09/2010/ND-CP revising and supplementing several articles of the Decree No. 110/2004/ND-CP dated April 8th, 2004 of the Government regarding archival work;

Pursuant to the Decree No. 118/2008/ND-CP dated November 27th, 2008 of the Government regulating the functions, responsibilities, powers and organisation structure of the Ministry of Finance;

On consideration of the proposals of the Director General of Customs and the Director General of Legal Department,

HEREBY DECIDES

Article 1. To make some wording revisions in the Circular No. 58/2012/TT-BTC dated April 12th, 2012 of the Ministry of Finance guiding the implementation of some contents of the Decision No. 05/2012/QD-TTg dated January 19th, 2012 of the Prime Minister regarding the pilot implementation of Value Added Tax refund for goods purchased in Vietnam by overseas visitors departing through the border gates of Noi Bai International Airport and Tan Son Nhat International Airport as follows:

1. The 3rd hyphen, Point b Item 3 Article 11 of the Circular No. 58/2012/TT-BTC, printed as follows:

“- If the dossiers are complete and meet the regulated requirements, within 07 (seven) working days, the tax management unit directly supervising the enterprise shall report to the Tax Department at the locality where the enterprise’s head office is located. Within 07 (seven) working days, the Tax Department at the locality where the enterprise’s head office is located shall send written notification using the Form provided in Appendix 2 of this Circular to the enterprise.”

Now revised as follows:

“- If the dossiers are complete and meet the regulated requirements, within 07 (seven) working days, the tax management unit directly supervising the enterprise shall report to the Tax Department at the locality where the enterprise’s head office is located, and the Tax Department at the locality where the enterprise’s head office is located shall send written notification using the Form provided in Appendix 2 of this Circular to the enterprise.”

2. Item 2 Article 13 of the Circular No. 58/2012/TT-BTC, printed as follows:

“2. The number of commercial banks to act as pilot refund agents: 02 banks, of which:

a) 01 commercial bank to act as the pilot refund agent at Tan Son Nhat International Airport;

b) 01 commercial bank to act as the pilot refund agent at Noi Bai International Airport.”

Now revised as follows:

“2. The number of commercial banks to act as pilot refund agents: 04 banks, of which:

a) Minimum of 02 commercial banks to act as the pilot refund agents at Tan Son Nhat International Airport;

b) Minimum of 02 commercial banks to act as the pilot refund agents at Noi Bai International Airport.”

3. Item 1, Item 2 Article 17 of the Circular No. 58/2012/TT-BTC, printed as follows:

“1. Before proceeding with the procedures for check-in luggage and getting boarding passes, overseas visitors shall have to present to the customs authority at the counters for checking invoices cum refund declarations and goods the following documents:

a) Passports or entry and exit papers;

b) Invoices cum refund declaration;

c) Goods.

2. The customs authority shall conduct physical examination of the goods at the counters for checking invoices cum refund declaration and goods. The examination shall be conducted as follows:”

Now revised as follows:

“1. Overseas visitors shall have to present to the customs authority at the counters for checking invoices cum refund declaration and goods the following documents:

a) Passports or entry and exit papers;

b) Invoices cum refund declaration;

c) Goods.

2. The customs authority shall conduct physical examination of the goods at the counters for checking invoices cum refund declaration and goods. The examination shall be conducted as follows:”

Article 2. Effectiveness of the Decision:

This Decision shall come into force from June 1st, 2012 and shall be an integral part of the Circular No. 58/2012/TT-BTC dated April 12th, 2012 of the Ministry of Finance guiding the implementation of some contents of the Decision No. 05/2012/QD-TTg dated January 19th, 2012 of the Prime Minister regarding the pilot implementation of Value Added Tax refund for goods purchased in Vietnam by overseas visitors departing through the border gates of Noi Bai International Airport and Tan Son Nhat International Airport.

Article 3. Implementation responsibility

The Director General of Customs, the Director General of Taxation and relevant units are responsible for the fully implementation of the guidelines regulated in the Circular No. 58/2012/TT-BTC dated April 12th, 2012 of the Ministry of Finance and the revisions provided in this Decision.

During the course of implementation, if difficulties arise, relevant agencies are required to timely report to the Ministry of Finance for consideration and solution./.

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