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Tax refund dossiers for goods supplied to foreign ships
17/11/2022

The Ministry of Finance has just issued Official Letter No. 5890/BTC-TCHQ dated May 7, 2014 to the Customs Departments of provinces and cities providing guidance on tax refund dossiers for goods temporarily imported for re-export for non-commercial purposes. supply to foreign seagoing ships without payment documents.

In case the goods are objects for performing arts and culture, food, beer, wine, soft drinks, cigarettes for non-commercial purposes of Vietnamese enterprises and are temporarily imported by foreign enterprises authorized by foreign enterprises. For foreign seagoing ships transporting tourists to anchor at Vietnamese seaports, when importing, they must declare and pay tax according to regulations and receive a refund of import tax when the goods are actually re-exported as prescribed in Clause 6 of this Article. 112 and Article 118 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance (no tax refund for consumer goods in Vietnam).

When submitting tax refund dossiers according to Article 118/2013/TT-BTC, if enterprises do not have “documents of payment for exported goods”, they shall be replaced with “documents of payment via bank for service fees paid by enterprises”. authorized foreign enterprise to return it to the authorized enterprise” (submit 01 true copy certified by the enterprise, present the original for comparison) as a basis for tax refund.
Previously, the Ministry of Finance issued Official Letter No. 1881/BTC-TCHQ dated February 13, 2014 guiding tax refund dossiers, customs procedures and tax policies for imported goods for non-commercial purposes. for foreign ships.

 

MP
Source: http://www.customs.gov.vn/