Question 1: Which checkpoint the Value Added Tax (VAT) refund for goods purchased in Vietnam is considered to be implemented?
Answer:
The VAT refund for goods purchased in Vietnam is implemented at Noi Bai and Tan Son Nhat international airports.
Question 2: Who is eligible to claim VAT refund on goods purchased in Vietnam and carried upon exiting?
Answer:
Foreigners who are eligible to claim VAT refund for goods purchased in Vietnam upon exiting are:
- Their passport is not issued by Vietnam’s authority agency;
- They are not members of the flight crew from Vietnam to foreign countries.
Question 3: Which goods are considered to be applied VAT refund?
Answer:
VAT refunded goods must satisfy the following criteria:
- The goods is subject to VAT, unused yet and allowed to carry on the aircraft as prescribed by law on aviation security and safety;
- Goods are not in the list of goods banned from export or goods for limited export;
- Invoice cum VAT refund declaration which is issued by pilot enterprises selected by the Ministry of Finance within 30 days is available before goods are carried to exit;
- The value of goods on the invoice cum VAT refund declaration in 01 (one) store in 01 (one) day (including accumulated invoices within 01 day at the same store) is at least 02 (two) millions VND.
Question 4. Where is the area for VAT refund for foreigners at the airport?
Answer:
The area for VAT refund is located at the isolated area in the checkpoint of Noi Bai and Tan Son Nhat international airports.
Question 5: What should be paid attention to be considered for VAT refund on purchased goods?
Answer:
To be refunded VAT, when shopping, the customers must:
- Bring a passport (original) to present to the pilot enterprise selected by the Ministry of Finance;
-Request the seller to provide an invoice cum tax refund declaration which is filled fully in accordance with regulations of the Ministry of Finance for goods expected to carry upon exiting.
- Foreigners are responsible for filling fully the contents which should be declared on the invoice cum tax refund declaration according to regulations of the Ministry of Finance.
Question 6. Which agency is responsible for refunding VAT to foreigners?
Answer:
Commercial bank is selected as VAT refund agency for foreigners.
Question 7. When shopping at pilot enterprises selected to implement the VAT refund, which documents must be presented to be issued invoice cum VAT refund declarations?
Answer:
Foreigners buying goods at the pilot enterprises selected to implement VAT refund must present passports (originals) to the shop in order to be provided the invoice cum VAT refund declarations for goods upon exiting.
Question 8: What should exit passengers do before conducting procedures to check in baggage and take boarding pass to be refunded VAT?
Answer:
- Before doing the procedures to check in luggage and take boarding pass, at check-in area of Noi Bai and Tan Son Nhat international airports, foreigners must present the following objects to the customs authority:
+ Passport (original);
+ Invoice cum VAT refund declarations issued by the pilot enterprises selected by the Ministry of Finance within 30 days before the goods are carried to exit;
+ Physical goods carried upon exiting are refunded VAT.
- The customs office will inspect documents and physical goods carried upon exiting then customs officers sign and stamp “checked” into the invoice cum VAT refund declaration and return to foreigners for exiting.
Question 9: What is the procedure of VAT refund?
Answer:
- Foreigners must present the following documents to the commercial bank selected as VAT refund agency before on board to foreign countries in the isolated area of Noi Bai and Tan Son Nhat international airports:
+ Passport (original);
+ Boarding pass (original);
+ Invoice cum VAT refund declaration issued by pilot enterprises selected by the Ministry of Finance is determined and stamped “checked” by customs office (original).
- After checking documents according to said regulations, commercial bank selected as VAT refund agency will collect invoice cum VAT refund declaration (original) and carry out procedures to return VAT for foreigners.
Question 10: How is the amount of VAT refund for foreigners determined?
Answer:
The amount of VAT refund for foreigners is defined as follows:
The amount of VAT refund for foreigners = Total amount of VAT refund minus (-) refund service fee.
Of which:
- The total amount of VAT refund is the amount of VAT noted in the invoice cum VAT refund declaration of physical goods which are carried by foreigners upon exiting and checked and certificated by customs office;
- Refund service fee which is determined not exceed 15% of the total amount of VAT refund is gathered by the commercial bank selected as VAT refund agency to pay service cost for VAT refund.
Question 11: Which currency is VAT paid?
Answer:
VAT refund is paid in cash. The currency is Vietnam dong. In case a foreigner requires to be paid in a foreign currency, the amount of VAT refund will be exchanged from Vietnam dong to foreign currencies based on the exchange rate of the commercial bank selected as the VAT refund agency.
Question 12: What are responsibilities of pilot enterprises selected to return VAT when selling goods to foreigners?
Answer:
When selling goods to foreigners, the pilot enterprises selected to return VAT take responsibilities as follows:
- Require foreigners to present original passport;
- Issue invoice cum VAT refund declaration for foreign customers, including the contents noted on the invoice as regulations of the Ministry of Finance for goods expected to carry when exiting.
Question 13. How is the handling of violations of VAT refund to foreigners carried out?
Answer:
- Depending on violation level and behavior, organizations and individuals with false declaration to increase the amount of tax refund or evade tax will be handled in accordance with regulations of Law on taxation management.
- Organizations and individuals causing damages to the amount of VAT refund of foreigners under the provisions of this Decision must compensate the damages and depending on violation level and behavior, punishment will be applied according to relevant regulations.
Question 14. When is pilot VAT refund implemented?
Answer:
Pilot VAT refund time will be applied in accordance with the provisions of Decision No.05/2012/QD-TTg dated 19 January 2012 of the Prime Minister on the pilot VAT refund for foreigners’ goods in Vietnam carried upon exiting via checkpoints of Noi Bai and Tan Son Nhat international airports from 1st July, 2012 to 30th June, 2014