Vietnam Legal Documents Database

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Topic >> Tax-refund
  • fa-check-circle Official Letter No. 3081/TCT-CS - Regarding refund of VAT on exported goods ( 9-Aug-2018)
    In case a company signs a financial leasing contract, the making out of invoice for financial leasing assets shall be carried out according to the guidelines in Point 2.12 Annex 4 issued together with Circular No. 39/2014/TT-BTCfa-exclamation-circle and Point 4 of Official letter No. 18734/BTC-CST dated December 23rd, 2014. read more
  • fa-check-circle Official Letter No. 4443/TXNK-CST - Duties on used goods which have to be re-exported shall not be refunded ( 7-Aug-2018)
    According to point c Clause 1 Article 19 of the Law on import and export duties No. 107/2016/QH13, import duties on imports which have to be re-exported to a foreign country or to a non-tariff zone shall be refunded. read more
  • fa-check-circle Official Letter No. 3158/TXNK-CST - Regarding refund of duties on goods imported/exported on the spot ( 15-Jun-2018)
    According to Clause 1 Article 36 of Decree No. 134/2016/ND-CP, duties on goods which are initially imported for manufacture or business operation but eventually used for manufacture of goods for export shall be refunded only when the products have been exported abroad or exported to a non-tariff zone. read more
  • fa-check-circle Official Letter No. 2115/TCT-KK - How to settle overpaid PIT ( 30-May-2018)
    According to Clause 5 Article 10 of Circular No. 156/2013/TT-BTCfa-exclamation-circle , a company may additionally declare to a personal income tax (PIT) declaration dossier which has been undergone inspection if there are errors. read more
  • fa-check-circle Official Letter No. 2261/TXNK-CST - Regarding refund of duty on re-exported goods ( 8-May-2018)
    According to Article 19 of the Law on import and export duties No. 107/2016/QH13 and Clause 1 Article 34 of Decree No. 134/2016/ND-CP, if goods on which import duty has been paid but then the goods have to be re-exported abroad or re-exported to a non-tariff zone, the duty refund shall be considered. read more
  • fa-check-circle Official Letter No. 5642/TCT-CS - Regarding refund of VAT pertaining to investment projects ( 8-Dec-2017)
    According to point 2 Clause 3 Article 1 of Circular No. 130/2016/TT-BTC, a business establishment that fails to contribute capital sufficiently under the registration shall not be entitled to receive the refund of VAT pertaining to its investment project. read more
  • fa-check-circle Official Letter No. 5397/TCT-CS - Regarding refund of VAT on exports ( 23-Nov-2017)
    According to Clause 3 Article 1 of Circular No. 130/2016/TT-BTC, in case a company both exports and sells domestically its goods and services, it must record input VAT on exported goods and services and input VAT on goods, services sold domestically separately in accounting entries for the purpose of refund of duties on exported goods, services. read more
  • fa-check-circle Official Letter No. 4479/TXNK-CST - Regarding refund of VAT on returned goods ( 15-Nov-2017)
    With regard to imported goods which must be re-exported to return the foreign goods owner or reported to a third country or re-exported to a non – tariff zone, if the re-export is performed before July 1st, 2016, enterprises shall be entitled to receipt the refund of already – paid VAT according to point a Clause 1 Article 49 of Circular No. 38/2015/TT-BTCfa-exclamation-circle . read more
  • fa-check-circle Official Letter No. 7515/TCHQ-TXNK - Regarding VAT refund for goods to which customs clearance has not been granted ( 15-Nov-2017)
    According to this Official letter, in case an enterprise registers an import declaration but the goods are not granted the customs clearance and then the whole goods are re-reported to return the foreign goods owner, the already – paid VAT is considered the overpaid tax amount. read more
  • fa-check-circle Official Letter No. 4269/TXNK-CST - Regarding VAT refund with regard to goods imported then being exported from July 1st, 2016 ( 2-Nov-2017)
    According to Clause 3 Article 1 of Circular No. 130/2016/TT-BTC, from July 1st, 2016, already – paid VAT on goods which are imported then being exported shall not be refunded. Such VAT shall be only declared for deduction. read more
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