The General Department of Customs has just issued Official Letter No. 8856/TCHQ-GSQL dated July 15, 2014 requesting enhanced supervision of goods of exiting customers who have refunded value added tax.
Accordingly, to ensure customs management, the Customs Departments of Ho Chi Minh City and Hanoi are required to direct the Customs Branches of Tan Son Nhat and Noi Bai international airports to strengthen supervision and coordination. In accordance with the functional forces in the locality, manage the goods brought by foreigners and overseas settlers when leaving the country and have been refunded VAT according to the provisions of Circular No. 72/2014/TT -BTC.
The units ensure that there is no smuggling of goods and loss of state taxes.
Previously, the Ho Chi Minh City Customs Department had reported on the handling of violations for exiting foreigners who did not bring VAT refunded goods when exiting.
Through the inspection and control of passengers carrying out VAT refund procedures, this unit has discovered a case of taking advantage of the tax refund policy of the state, trying to reverse the quantity of goods already refunded. into the country through a sender (with a security card in and out of the quarantine area).
Circular No. 72/2014/TT-BTC stipulating the refund of value-added tax on goods brought by foreigners and Vietnamese residing abroad when leaving the country took effect on July 1. 2014. This regulation is intended to encourage the consumption of domestic products bearing Vietnamese brands.
Phuong Diem
source: General Department of Customs
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