Quyết định 783/QĐ-TCT của Tổng cục Thuế về việc ban hành Quy trình lựa chọn doanh nghiệp bán hàng 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 và quy trình thanh toán, hoàn trả số tiền thuế đã ứng trước, tiền phí dịch vụ hoàn thuế của ngân hàng

DECISION

ISSUING THE PROCESS OF SELECTION OF ENTERPRISES MAKING PILOT SALES WITH VAT REFUNDING FOR FOREIGNERS’ GOODS PURCHASED IN VIETNAM AND BROUGHT UPON EXIT OF THE PORT OF NOI BAI INTERNATIONAL AIRPORT AND TAN SON NHAT INTERNATIONAL AIRPORT AND THE PROCESS OF PAYMENT AND REFUNDING OF THE ADVANCED TAX AMOUNT AND TAX REFUNDING SERVICE FEE OF THE BANK.

DIRECTOR GENERAL OF TAXATION

Pursuant to the Law on VAT and documents guiding the implementation;

Pursuant to the Law on Tax Administration and documents guiding the implementation;

Pursuant to Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister on the pilot value-added tax refunding for goods purchased by foreigners in Vietnam and brought on exit of Noi Bai international airport and Tan Son Nhat international airport;

Pursuant to Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance guiding the implementation of Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister mentioned above;

Pursuant to Decision No. 1317/QD-BTC dated May 28, 2012 of the Minister of Finance on correcting the Circular No. 58/2012/TT-BTC of the Ministry of Finance guiding the implementation of some contents of Decision No. 05/2012/QD-TTg dated on January 19, 2012 of the Prime Minister on the pilot value-added tax refunding for goods purchased by foreigners in Vietnam and brought on exit of Noi Bai international airport and Tan Son Nhat international airport;

Pursuant to Circular No. 128/2008/TT-BTC dated December 24, 2008 of the Ministry of Finance guiding the collection and management of the State budget revenues through the State Treasury;

Pursuant to Decision No. 115/2009/QD-TTg dated September 28, 2009 of the Prime Minister stipulating the functions, duties, powers and organizational structure of the General Department of Taxation directly under the Ministry of Finance;

On the proposal of the Director of Tax accounting and declaration Department under the General Department of Taxation

DECIDES:

Article 1.Issue together with this Decision the process of selection of enterprise making pilot sales with VAT refunding for foreigners’ goods purchased in Vietnam and brought upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport and the process of payment and refunding of the advanced tax amount and tax refunding service fee of the bank.

Article 2.This Decision takes effect after its signing date. Regarding the process of payment and refunding of the advanced tax amount and tax refunding service fee of the commercial bank as a tax refunding agent will take effect from July 01, 2012.

Article 3.The Heads of Departments and equivalent units under the General Department of Taxation, Directors of Departments of Taxation of central-run provinces and cities; Directors of Branches of Taxation of district, town and cities are liable to execute this Decision. /.

PROCESS

SELECTION OF ENTERPRISES MAKING SALES OF GOODS WITH THE PILOT VAT REFUNDING FOR FOREIGNERS’ GOODS PURCHASED IN VIETNAM AND BROUGHT UPON EXIT OF THE PORT OF NOI BAI INTERNATIONAL AIRPORT AND TAN SON NHAT INTERNATIONAL AIRPORT AND THE PROCESS OF PAYMENT AND REFUNDING OF THE ADVANCED TAX AMOUNT AND TAX REFUNDING SERVICE FEE OF THE BANK.
Issued together with the Decision No. 783/QD-TCT of the Director General of Taxation

Part I

GENERAL REGULATIONS

I. PURPOSE

Determining the specific content and order of the work that the tax agencies and tax officials make selection of the enterprises participating in the pilot sales with the value-added tax refunding for goods purchased by foreigners in Vietnam and brought upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport as prescribed in the Article 4 of the Decision No. 05/2012/QD-TTg on January 19, 2012 by the Prime Minister, Article 11 of the Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance.

Determining the specific content and of the steps of work to do of the tax agencies upon payment and refunding of the advanced tax, the tax refunding service fee entitled to be enjoyed of the commercial bank in accordance with the Article 7 of the Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister and the Article 19 of the Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance.

II. SCOPE OF APPLICATION

This procedure is applicable to the General Department of Taxation, Department of Taxation and Branch of Taxation in the settlement for selection of the enterprises making sales of goods with the pilot value-added tax refund for goods purchased by foreigners in Vietnam and brought upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport and the payment and refunding of the advanced tax amount and tax refunding service fee of the bank under the provisions of Decision 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister and the Circular No. 58/2012/TT-BTC dated April 12, 2012 guiding the implementation of this decision.

III. EXPLANATION OF TERMS

The abbreviations and terms used in this Process are construed as follows:

- QHS: Monitoring application of receiving and returning of tax records.

- QLCV: Management application of official dispatch and report

- NHTM: Commercial bank as tax refunding agent.

- NSNN: State budget

- NNT: Taxpayer.

- GTGT: Value-Added Tax.

- CQT: Tax Agency.

- Record receiving part: The administrative part under the Department of Taxation, Team under the Branch of taxation having the functions and duties to receive record including: directly receiving from the taxpayer (“one-stop” part), via post and electronic transaction for money.

- The “one-stop” part is the one having the function to receive the record directly from the taxpayer under the Regulation on guidance and answer of the concerns about tax policy, tax administration and settlement of tax administrative procedures of the taxpayers under the "one-stop" mechanism issued together with the Decision No. 78/2007/QD-BTC dated September 18, 2007 of the Minister of Finance.

- KK & KTT part: Department of declaration and tax accounting under the tax department; Team of declaration - tax accounting and informatics under the Branch of taxation.

- Checking part: Division under Department of Taxation, team under the Branch of taxation has their functions and duties at the head office of taxpayer.

- Administrative part: The administrative part under the Department of Taxation, team under the Branch of taxation has their functions and duties to perform the administrative work and documents.

- The Decision No. 05/2012/QD-TTg: Decision No. 05/2012/QD-TTg dated January 19, 2001 of the Prime Minister concerning the pilot value-added tax refunding for goods purchased by foreigners in Vietnam and brought upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport

- The Decision No. 78/2007/QD-BTC: Decision No. 78/2007/QD-BTC dated September 18, 2007 of the Minister of Finance regarding the issuance of the Regulation on guidance and answer of the concerns about tax policy, tax administration and settlement of tax administrative procedures of the taxpayers under the "one-stop" mechanism

- The Circular No. 28/2011/TT-BTC: Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of some articles of the Law on Tax Administration and guiding the implementation of the Decree No. 85/2007/ND-CP dated May 25, 2007 and Decree No. 106/2010/ND-CP dated October 28, 2010 of the Government.

- The Circular No. 58/2012/TT-BTC: 58/2012/TT-BTC Circular of Ministry of Finance dated 04/12/2012 guiding the implementation of Decision No. 05/2012/QD-TTg on 19/1 / 2012 of the Prime Minister on the pilot VAT refunding for foreigners’ goods purchased in Vietnam and brought upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport.

Part II

SPECIFIC REGULATIONS

A. PROCESS OF SELECTION OF ENTERPRISES MAKING THE PILOT SALES OF GOODS WITH VAT REFUNDING FOR FOREIGNERS’ GOODS PURCHASED IN VIETNAM AND BROUGHT UPON EXIT OF THE PORT OF NOI BAI INTERNATIONAL AIRPORT AND TAN SON NHAT INTERNATIONAL AIRPORT

I/ Process of registration for pilot sales with VAT refunding for foreigners’ goods purchased in Vietnam and brought upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport.

Step 1: Receiving the record of the enterprise registering the pilot sales with VAT refunding.

The receiving of record of the enterprises registering the pilot sales with VAT refunding is implemented under the “one-stop” mechanism issued together with the Decision No. 78/2007/QĐ-BTC specifically as follows:

1. Where the record of the enterprise registering the pilot sales with VAT refunding is sent via post, the administrative part receiving records shall:

- Register the “coming” document as prescribed.

- Enter the Monitoring application of receiving and returning of tax records of the tax sector.

- Forward the record of to the “one-stop” part right after the completion of data entry to the QHS aplication (Monitoring application of receiving and returning of tax records).

- The forwarding time to the “one-stop” part is no more than 01 (one) working day from the receiving time.

2. In case the records of the enterprises registering the pilot sales with VAT refunding are submitted directly at the “one-stop” part and the records forwarded by the administrative part, the “one-stop” part shall:

- Check the completeness and conformity with the procedures of the record of registration for pilot sales with VAT refunding under the provisions of Decision No. 05/2012/QD-TTg and Circular No. 58/2012/TT-BTC.

- In case the enterprises’ records of registration of the pilot sales with VAT refunding are incomplete and not in conformity with the procedures:

+ The enterprises’ records of registration of pilot sales with VAT refunding are received directly from these enterprises: Making guidance and providing forms to the enterprises for supplementation and adjustment of the records of registration of sales of goods with the pilot VAT refunding as prescribed.

+ The enterprises’ records of registration of pilot sales with VAT refunding are received via post: Making notice on the incompleteness and non-conformity with the procedure (the Form 01/QTr-TB issued together with this Process) and forwarding to the administrative part to be sent to the taxpayer. The time for the latest implementation is no later than 03 (three) working days from the date of receiving the enterprises’ records of registration of sales of goods with the pilot VAT refunding.

- In case the enterprises’ records of registration of pilot sales with VAT refunding are complete and in conformity with the procedure, do as follows:

+ Registering the “coming” documents as prescribed

+ Entering the QHS application program of the tax sector

+ Making and printing the Receipt of result returning of tax refunding record to the taxpayer from the application program of receiving and returning of record of the tax sector. The taxpayer shall receive one copy and the other copy is kept. The time for the returning of the result is 07 (seven) working days from the date the Tax agency receives the enterprises’ records of registration of pilot sales with VAT refunding as prescribed.

3. The “one-stop” above mentioned shall forward the records that are complete and in conformity with the procedures to the KK&KTT part (settling part) in a working day or at least the early hours of the next working day after receiving complete records of registration of pilot sales with VAT refunding at the Tax agency.

The time limit for the implementation of work of the record receiving part above mentioned shall not exceeding 01 (one) working day.

Step 2: Settlement of the enterprises’ records of registration of the pilot sales with VAT refunding

The KK&KTT part shall:

1. Receive the records forwaded by the “one-stop” part as prescribed. Based on the enterprises’ records of registration of pilot sales with VAT refunding and the declaration and registration information of the taxpayers present at the tax agency, the KK&KTT part shall compare with the condition of selection of enterprises making pilot sales of goods as prescribed in clause 1a, Article 4 of the Decision No. 05/2012/QĐ-TTg and clause 1, Article 11 of the Circular No. 58/2012/TT-BTC.

2. Analyze the enterprises’ records of registration of pilot sales with VAT refunding.

2.1. If the enterprises’ records of registration of pilot sales with VAT refunding still lack information and the statistical information is not clear, the KK & KTT part shall make a written notice on supplementation of record in which clearly stating the reasons for supplementation of record and presenting to the head of the tax agency for approval and signing to send to the taxpayer. The time limit for the implementation of this work is within 02 (two) working days from the date of receiving record forwarded by the “one-stop” part

2.2. Where the enterprises’ records of registration of pilot sales with VAT refunding are qualified in accordance with regulations: make a written notice to recognize the enterprises making sales of goods with the pilot VAT refunding (form in Appendix 02 issued with the Circular No. 58/2012/TT-BTC) enclosed with a report ( the Report must clearly state that the enterprise meets the conditions specified at Point a, Clause 1, Article 4 of Decision No. 05/2012/QD-TTg and Article 11 of the Circular No. 58/2012/TT-BTC).

2.3. Where the enterprises’ records of registration of pilot sales with VAT refunding are not qualified in accordance with regulations: make a written notice to reply to the enterprise stating the reasons attached to the report.

2.4. Where the branches, stores, sales outlets (of the enterprise) whose head offices are located in the central run provinces or cities different from the provinces and cities where the enterprises are located their headquarters, the KK&KTT part ( under the tax agency where the enterprises are located their headquarters) must send document to the tax agency directly managing the branches, stores and outlets of the enterprises to certify the tax management information of the branches, stores and outlets as a basis for consideration and selection of the enterprises making pilot sales with VAT refunding as prescribed. No later than 02 (two) working days after receipt of the request of the tax agency that has sent the information certification. The certified information is the one related to the selection of the enterprises making sales of goods with the pilot VAT refunding to the customers on exit as prescribed in Clause 1a, Article 4 of the Decision No. 05/2012/QD-TTg and clause 1, Article 11 of the Circular No. 58/2012/TT-BTC and the implementation of tax obligations and state laws.

A written request for certification of information on tax management and the document of tax management information approved and signed by the competent authorities and shall be sent via email with the digital signature. Where the digital signature has not been used, the written document must be sent immediately.

3. Where the enterprises registering the pilot sales with VAT refunding under the direct management of the Branch of Taxation, the KK & KTT part under the Branch of Taxation shall perform the task above mentioned. The Branch of Taxation directly managing the enterprises shall submit a report enclosed with a written notice to recognize the enterprises registering the sales of goods with the pilot VAT refunding (the form in the Appendix 02 issued together with the Circular No. 58/2012/TT- BTC) or the written reply, clearly stating the reasons and submitted to the leaders of the local Taxation Department for the approval and sending to the enterprises.

The time for the implementation of the tasks mentioned above not later than 04 (four) working days from the date of receiving complete record.

Step 3: Making written notice to recognize the enterprises making pilot sales with VAT refunding

The heads of the local tax agencies where the enterprises register their headquarters shall approve and sign the written notice and the relevant documents under the prescribed competence.

The time for the implementation is no more than one (01) working day from the time of receiving the submitted records.

Step 4: Circulating the written notice to recognize the enterprises making pilot sales with VAT refunding and the relevant documents

1. The administrative part shall:

- Perform the procedures for the “going” document registration as prescribed.

- Enter the QHS application program of the tax sector for the enterprises’ records of registration of pilot sales with VAT refunding or QLCV (management application of official dispatch and report) for other cases as prescribed.

- Forward the written notice and the relevant documents as follows:

+ Sending a written notice to recognize the enterprises making pilot sales with VAT refunding enclosed with two (02) signs of notices of the enterprises making sales of goods with the pilot VAT refunding to the foreigners (hereafter referred to as logo) under the form in the Annex 01 issued together with this process and the relevant documents (if any) via post to the enterprise. In case the enterprises under the management of the Branch of Taxation, the administrative part part shall send them to the Tax Branch and this unit shall return the settlement result to the enterprise as prescribed.

In case of the expiration of the settling time and returning of the result but the enterprises have not received the result, they may contact directly the tax agency and return the result at "one-stop" part. In case the post returns the documents or the documents sent to the enterprises are lost, the tax agency shall settle in accordance with current regulations on administrative procedures and documents.

+ Forwarding the written notice and the relevant documents to the relevant parts under the tax agency and keeping them as prescribed.

+ The written notices to recognize the enterprises making pilot sales with VAT refunding, the written notice to the enterprises for amendment and termination of sales of goods with the pilot VAT refunding must be sent to General Department of Taxation (Department of propagation and support) as a basis for posting on Website of the General Department of Taxation.

2. The “one-stop” part shall return the result of record settlement to the enterprise coming to directly receive at the tax agency with the receipt of result returning:

The written notices to recognize the enterprises making pilot sales with VAT refunding enclosed with 02 (two) logos under the form in the Appendix 01 issued together with this process to the enterprises and the relevant documents (if any). In case the enterprises are under the management of the Branch of Taxation, the Department of Taxation shall send them to the Branch of Taxation and this unit shall return the settlement result to the enterprise as prescribed.

The enterprises are responsible for hanging 01 logo outside the stores and 01 logo with the written notice to recognize the enterprises making pilot sales with VAT refunding at the most visible position in the store.

The time for the implementation of the above tasks within a working day or at least on the early hours of the next working day after receiving the written notice to recognize the enterprises making pilot sales with VAT refunding and the relevant documents that are signed by the Head of the tax agency.

II/ In case the enterprises registering adjustment and termination of the pilot sales.

1. For the case of adjustment of pilot sales

The steps are performed similarly to those for the enterprises submitting records for registration of pilot sales with VAT refunding as prescribed in Section I/A above mentioned.

2. For the case of termination of pilot sales

In this case, the steps are performed similarly to those for the enterprises submitting records for registration of pilot sales with VAT refunding above mentioned. However, the step 2 is performed as follows:

- Record receiving part: shall forward the enterprises’ requesting records for termination of pilot sales to the Checking part under the functions assigned by the head of the tax agency in order to perform the Checking as prescribed.

- The Checking part shall:

+ Receive the records forwarded by the receiving part as prescribed.

+ Perform the procedures for the checking as prescribed in the Law on Tax Administration and the documents stipulating and guiding the Law on Tax Administration and under the process of checking of the General Department of Taxation.

+ Based on the records of the enterprises requesting the termination of the pilot sales, the Checking part of the Department of Taxation and the Branch of Taxation shall directly check and compare the information in the records of enterprises registering the pilot with VAT refunding with the data of tax registration on the computer system of the tax agency; check the issuance and use of invoices and the implementation of tax obligations related to the pilot with VAT refunding, the removal and revocation of logos.

- After having the checking result, the checking part shall make written notice on the termination of the pilot with VAT refunding of the enterprises (under the form 02/QTr-TB issued together with this Process) in order to present the leaders of the Department of Taxation for the approval and signing to send to enterprises, customs agencies, commercial banks, TTHT part, KK&KTT part and the relevant units as prescribed.

The time for the implementation​​of no later than 19 (nineteen) working days from the receipt of the records forwarded by the record receiving part; in case of the checking of the Branch of Taxation, the time for the implementation shall not be later than 18 (eighteen) working days from the receipt of record, the Branch of Taxation shall issue a written report to the local Department of Taxation where the headquarters’ enterprises are located.

III/ Regulations on report

1. Department of Taxation:

On a monthly basis, on the 05th date of the month following the reporting period, the "one-stop" part at the Department of Taxation shall aggregate report of the lists of the name, tax identification number, address of the enterprise making pilot sales, name, tax identification number, address of the enterprise making adjustment, the name, tax identification number, address of the enterprise terminating the pilot sales with VAT refunding to the General Department of Taxation (Department of propagation and support for the taxpayers, Tax accounting and declaration Department) and send one copy to the General Department of Customs to post it on its website.

2. General Department of Taxation:

- Department of propagation and support for the taxpayers (TTHT):

+ Right after receiving the written notice to recognize the enterprises making pilot sales with VAT refunding, the written notice of the enterprises on amendment and termination of pilot sales with VAT refunding shall be responsible for aggregation and update in the list of enterprises making the pilot sales with VAT refunding for the enterprises registering the pilot sales with VAT refunding and deleting the names of enterprises terminating the pilot sales with VAT refunding for the enterprises asking for termination of pilot sales on the Website of the tax sector.

+ Monthly checking and comparing with the general report of the Departments of Taxation to ensure the conformity of the list of enterprises that are recognized to make the pilot sales with VAT refund, make adjustment and terminate the pilot sales with VAT refund.

+ Coordinating with the Tax accounting and declaration Department to make report to the General Department of Taxation, Ministry of Finance under the guidance in the Circular No. 58/2012/TT-BTC;

- The Tax accounting and declaration Department (KK&KTT): Presiding over and coordinating with Department of propagation and support to make report to the General Department of Taxation, Ministry of Finance under the guidance in the Circular No. 58/2012/TT-BTC;

B. PROCESS OF PAYMENT AND REFUNDING THE ADVANCED TAX AMOUNT AND TAX REFUNDING SERVICE FEE OF THE COMMERCIAL BANK.

I. Process of payment and refunding the advanced tax amount and tax refunding service fee of the commercial bank.

Step 1: Receiving the record to request the payment and refunding of the advanced tax amount and tax refunding service fee of the commercial bank.

The receiving of the bank records to request for payment and refunding of advanced tax amount, the tax refunding service fee service is made under the "one-stop" mechanism issued together with Decision No. 78/2007/QD- BTC specifically as follows:

1. In case the records to request for payment and refunding of advanced tax amount, the tax refunding service fee service are sent via post, the administrative part shall:

- Register the “coming” documents as prescribed

- Enter the QHS application program of the tax sector

- Forward the records to the “one-stop” part right after completion of the entry into the QHS application. The time for the implementation is no more than 02 (two) working days from the time of receiving the records until they are forwarded to the “one-stop” part.

2. In case the bank records to request for payment and refunding of advanced tax amount, the tax refunding service fee shall be submitted directly at the “one-stop” part and the records are forwarded by the administrative part, the “one-stop” part shall:

Compare and check the completeness and conformity with the procedures of the records to request for payment and refunding of advanced tax amount, the tax refunding service fee as prescribed by the Decision No. 05/2012/QD-TTg and the Circular No. 58/2012/TT-BTC.

- In case the records to request for payment and refunding of advanced tax amount, the tax refunding service fee are not complete and in conformity with the procedures:

+ The records to request for payment and refunding of advanced tax amount, the tax refunding service fee directly received from the taxpayer: Guiding and providing the forms to the taxpayers for supplementation and adjustment of the records to request for payment and refunding of advanced tax amount, the tax refunding service fee as prescribed.

+ The records to request for payment and refunding of advanced tax amount, the tax refunding service fee directly received via post: Making notice on the incompleteness and not in conformity with the procedures (form No. 01/QTr-TB issued together with this Process) and forwarding to the administrative part in order to send to the taxpayers. The time for the implementation is right after receiving the records to request for payment and refunding of advanced tax amount, the tax refunding service fee forwarded by the administrative part.

- In case the records to request for payment and refunding of advanced tax amount, the tax refunding service fee are complete and in conformity with the procedures, the “one-stop” part shall:

Making and printing the Receipt of result returning of record of tax refunding to the taxpayer from the QHS application program in order to send it to the taxpayer and keep 01 copy in which the time for result returning is 02 (two) working days from the date the tax agencies fully receive the records to request for payment and refunding of advanced tax amount, the tax refunding service fee of the commercial banks as prescribed.

The time for the implementation of the work of the "one-stop" part above mentioned is no later than 02 (two) working hours after the receipt.

3. The "one-stop" part above mentioned is responsible for forwarding the records that are complete and in conformity with the procedures to the KK&KTT part right after the completion of the record receiving procedures.

Step 2: Settlement of the records to request for payment and refunding of advanced tax amount, the tax refunding service fee of the commercial bank.

The KK&KTT part shall:

- Receive the records to request for payment and refunding of advanced tax amount, the tax refunding service fee forwarded by the “one-stop” part as prescribed.

- Based on the records to request for payment and refunding of advanced tax amount, the tax refunding service fee of the Commercial bank, the tax officials shall compare information in the records with the tax data on the computer of the tax agency, comparing the enterprises’ pilot sales with VAT refunding registered with the tax agency and the enterprises in the list requesting the payment from the bank.

+ If the records are complete and in conformity with the conditions as prescribed: making a Decision on the payment under the form in the Appendix 7 of the Circular No. 58/2012/TT-BTC dated April 12, 2012 of the Ministry of Finance at the same time making the refunding Order of the state budget revenues under the form of 01/LHT issued Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of some articles of the Law on Tax Administration and the Decree No. 85/2007/ND-CP dated May 25, 2007 in order to present the leaders of Department of Taxation for approval and signing.

+ If the records are not complete and not in conformity with the conditions as prescribed: making a written reply specifying the reason and presenting the leaders of the Department of Taxation for approval and signing and sending to the Commercial Bank.

The time for the implementation of the work above mentioned is within 08 (eight) working hours from the time the KK&KTT part receives the records.

Step 3: Making a payment decision

The head of the Tax Agency shall approve the payment record, sign the payment decision, and the refunding order of the state budget revenues and the relevant documents under the prescribed competence.

The time for the implementation is within 03 (three) working hours from the time receiving the submitted records.

Step 4: Circulating the payment decision

1) The administrative part shall:

- Perform the procedures for the “going” document registration as prescribed.

- Enter the QHS application program of the tax sector for the enterprises’ records of registration of pilot sales with VAT refunding or the management application of official dispatch and report for other cases as prescribed.

- Forward the payment decision and the relevant documents as follows:

+ Sending the payment decision and the relevant documents (if any) via post to the Commercial Bank. In case the Commercial Bank receives at the Tax agency directly according to the Receipt, the Administrative part shall forward them to the “one-stop” part to return the result to the Commercial Bank. In case the post returns the documents or the documents sent to the Commercial Bank are lost, the tax agency shall settle in accordance with current regulations on administrative procedures and documents.

+ Forwarding the payment decision and the relevant documents to the relevant parts under the Tax agency and keep them as prescribed.

+ Sending 01 payment Decision and the complete amount of sheets of the refunding Order of the state budget revenues to the State Treasury at the same level in the area as prescribed. The State Treasury shall rely on the refunding Order of the state budget revenues in order to make the procedures and implement the refunding to the Commercial Bank as prescribed.

b) The “one-stop” part shall return the result of record settlement to the Commercial Bank coming to receive directly at the Tax Agency under the Receipt of result returning.

c) In case the time for result returning is expired via post and the Commercial Bank has not received the result of payment settlement, it shall directly contact the tax agency and receive the result at the “one-stop” part.

The time for implementation of the work above mentioned right after receiving the payment Decision and the relevant documents signed by the head of the Tax Agency.

II. Report regulations

On a monthly basis, on the 8th day of the month following the reporting period at the latest, the Tax Department shall sum up the results and reports on the situation of payment and refunding of advanced tax amount, the tax refunding service fee to the Commercial Bank under the clause 4, Article 21 of the Circular No. 58/2012/TT-BTC of the Ministry of Finance.

C. OTHER PROVISIONS

- The records forwarded among the parts must be specified by the list and bound into book for monitoring and management.

- The procedures for forwarding and receiving among the parts shall comply with the regulations on the management of tax records (both sides shall sign and specify the time of forwarding and receiving).

- About the settlement time: The settlement time of the record of each relevant part under the Tax Agency is regulated under the specific steps of work in this Process, but the total time for the tax refunding settlement of the Tax Agency ( including the time for tax refunding settlement at the Branch of Taxation and Department of Taxation). However, in order to match the actuality at the local Tax Agency, the Director of Department of Taxation at the locality is entitled to adjust the settlement time of each step of work in accordance with the particularity of the tax agency but must ensure the total time for the settlement is in conformity with the guidance in the Circular No. 58/2012/TT-BTC, specifically as follows:

+ The time for settling the records for selection of enterprises making the pilot sales with VAT refunding: within 07 (seven) working days from the date the Tax Agency receives complete record as prescribed.

+ The time for settling the records of payment and advanced tax amount refunding and tax refunding service fee of the Commercial Bank: within 02 (two) working days from the date the Tax Agency receives complete record as prescribed.

The adjustment of the settlement time above mentioned must be made in writing for the implementation in a definite time.

Part III

IMPLEMENTATION ORGANIZATION

1. The General Department of Taxation (Department of declaration and tax accounting, Department of propagation and support and other relevant Departments/units) shall direct and guide the Departments of Taxation to perform this Process; monitor, inspect and supervise the work of selecting enterprises making pilot sales with VAT refunding for foreigners’ goods purchased in Vietnam and brought upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport and the payment and refunding of the advanced tax amount and tax refunding service fee of the commercial bank in conformity with the law and this Process.

The Department of Information Technology Application shall advise and assist the Director General of Taxation guiding the safe, complete and confidential keeping of the database related to the tax management guided in the Circular No. 58 / 2012/TT-BTC and this process.

2. The Department of Taxation is responsible for monitoring, checking and supervising the implementation of selecting enterprises making the pilot sales with VAT refunding for foreigners’ goods purchased in Vietnam and brought upon exit of the port of Noi Bai international airport and Tan Son Nhat international airport and the payment and refunding of the advanced tax amount and tax refunding service fee of the commercial bank at the Department of Taxation and Branch of Taxation in conformity with the law and this Process.

3. The Heads of the Tax Agency are responsible for organizing, allotting and assigning the official to perform the selection of the enterprises making the pilot sales with VAT refunding and the payment and refunding of the advanced tax amount and tax refunding service fee of the Commercial Bank in conformity with the content of work and the time as prescribed in this Process.

During the course of implementation, if there is any problem and difficulty arising, the Departments of Taxation should promptly report to the General Department of Taxation for timely guidance and settlement.