Uni 23-10-2017 - Guidance on bank payment voucher for export goods

Official letter 4657/TCT-KK dated 11 Oct 2017 of GDT guiding VAT refund for export goods without bank payment voucher:

The company exports a cargo batch under L/C payment method to foreign sellers. However, it is overdue payment, the company still did not yet receive payments from customers, without bank payment voucher, the company is deducted and refunded input VAT for export goods if the company has one of the following documents to replace bank payment voucher:

-          Customs Declaration imported from Viet Nam registered with customs authority in the import country (01 copy); or

-          Petition to court or authorities in the country where buyers reside accompanying notification or confirmation of authorities for acceptance of the petition (01 copy); or

-          A verdict of winning lawsuit of foreign court for a business establishment (01 copy); or

-          Documents of foreign authorities confirm (or notify ) bankrupt foreign buyers or unaffordable to pay (01 copy).