That was the content that was discussed enthusiastically among the participants of the Conference to implement Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Ministry of Finance, providing for VAT refund for export customers. The scene was held on August 7, 2014 at the Da Nang Customs Department.
The conference is part of the plan to propagate and implement the VAT refund policy for goods brought by foreigners and Vietnamese residing abroad when leaving at international border gates in the territory of Ho Chi Minh City. Da Nang includes: Da Nang International Airport, Tien Sa Port.
At the conference, Mr. Dao The Nhut, representative of the leadership of Da Nang Customs Department, briefly presented the background and status of immigration activities at international border gates in the city as well as key points. it should be noted in the implementation of Circular 72/2014/TT-BTC.
Accordingly, in the first 6 months of 2014, although the situation in the East Sea was affected (the number of flights and ships canceled increased significantly, causing a significant decrease in the number of inbound and outbound passengers in May and June 2014), in general compared to 2013. , the number of passengers entering and leaving the country by sea and by air through 2 border gates: Da Nang International Airport and Da Nang Port both increased by 68%. Many airlines have opened new routes and some have restarted stalled routes, promising a lot of potential for tourism exploitation for the city. In addition, the representative of Da Nang Customs Department also introduced the completed VAT refund customs inspection counter located at Da Nang International Airport and the expected location of the counter at Da Nang Port.
In the exchange of implementing the Circular, many representatives of leaders of departments and agencies in the city, representatives of the City People's Committee, representatives of cooperating banks, the State Treasury, and Da Nang Airport , business representatives and the Customs side have raised many problems that may arise in reality. The city's special feature is that the airport is located in the center, traffic is quite convenient and there is little traffic shutdown, causing subjective psychology for visitors. In addition, most international airlines operate flights at "golden hours", so there is a situation of crowded check-in passengers at certain times of the day. Thus, it is necessary to have the support of many authorities to do a good job of communicating to each passenger in order to ensure the time for customs inspection and VAT refund for passengers before entering the country.
An important issue that attracted the participation of most of the delegates at the conference was how to propagate and mobilize enterprises to register for VAT refund sales for import and export customers.
According to regulations, goods eligible for VAT refund must be purchased at selected enterprises, including: enterprises, branches, shops of enterprises, sales agents for enterprises. Therefore, the propaganda, advocacy and selection of suitable businesses, eligible to participate in tax refund sales are prioritized for consideration and are the common responsibility of all units.
The Department of Culture, Sports and Tourism will be responsible for propagating participating businesses and directing travel agencies to guide and introduce to each international customer tax refund sales locations. The representative of the City Tax Department also ensures that he will pay attention to the propaganda and advocacy work and take responsibility for guiding businesses in the procedures related to tax operations and tax refund. In addition, the representative of Military Bank, Da Nang branch, also pledged to create favorable conditions for lending to businesses that need capital to participate in expanding production and business, selling tax refunds and asking the city to pay taxes. It is necessary to have a policy to promote businesses participating in tax refund sales.
Up to the present time, almost all agencies involved in the implementation of the VAT refund policy for foreigners on exit at 2 international border gates in Ho Chi Minh City. Da Nang is ready. Propaganda to mobilize enterprises to participate will be promoted in the near future so that Circular 72/2014/TT-BTC can quickly come into practice.
Anh Phuong
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