VAT refund for goods purchased by tourists departing Vietnam from Noi Bai and Tan Son Nhat International Airport.
I- Questions and Answers:
II- Decision no.05/2012/QD-TTg dated January 19th 2012, on pilot VAT refund for goods of foreigners purchasing in Vietnam and bring when exiting border gates of Noi Bai International Airport and Tan Son Nhat International Airport
III- Circular no.58/2012/TT-BTC dated April 12th 2012, guiding on implementing Decision No. 05/2012/QĐ-TTg dated January 19th 2012 issued by Prime Minister on pilot Value Added Tax (VAT) refund for goods purchased by tourists departing Vietnam from Noi Bai and Tan Son Nhat International Airport.
IV- Decision no.1317/QD-BTC dated May 28th 2012, on the amendment of Circular No.58/2012/TT-BTC of the Ministry of Finance on guiding implementation of the Decision No 05/2012/QĐ-TTG dated January 19th 2012 of the Prime Minister on pilot VAT refund for goods of foreigners who purchased in Vietnam and bring along when exiting the border gates of Noi Bai International Airport and Tan Son Nhat International Airport.
V- Announcement no.220/TB-BTC dated May 28th 2012, direction of Vice Minister of Finance Do Hoang Anh Tuan on activities to implement Decision No. 05/2012/QD-TTg dated January 19th 2012 of Prime Minister and Circular No. 58/2012/TT-BTC dated April 12th 2012 of Ministry of Finance.