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Uni 19-11-2012 – VAT refund for foreigners

Issue date: 20/11/2012 | 9:10:51 AM
Official letter 3391/TCT-KK issued on 7 November 2012 by GDT about VAT refund for foreigners.

Persuant to Circular 58/2012/TT-BTC on 12 April 2012 guiding the implementation of Decision 05/2012/QD/-TTg issued on 19 January 2012 by  Prime Minister about  pilot of VAT refund of goods that foreigners purchased in Vietnam when they carry and exit through Noi bai and Tan Son Nhat international airport and Circular 153/2010/TT-BTC issued on 28 September 2010 by MOF guiding the implementation of Decision 51/2010/ND-CP issued on 14 May 2010 by the government stipulating about invoices for goods sold and services rendered:

Enterprises participating in pilot sales purpose of VAT refund for foreigners when issuing VAT invoices along with VAT refund declaration. Enterprises must clarify relevant information on goods: Model, Code, series, part number….

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