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What is Value Added Tax in Vietnam?
According to đá bóng trực tiếp provisions of Article 2 of đá bóng trực tiếpValue Added Tax Law 2008, đá bóng trực tiếp value-added tax is a tax imposed on đá bóng trực tiếp added value of goods or services arising in đá bóng trực tiếp process from production, circulation to consumption.
What are đá bóng trực tiếp cases ofVAT refund in Vietnam? (Image from đá bóng trực tiếp Internet)
What are đá bóng trực tiếp cases of VAT refund in Vietnam?
Under Article 13 of đá bóng trực tiếpLaw on VAT2008amended by Clause 7, Article 1 of đá bóng trực tiếpLaw No. 31/2013/QH13 xoilac2013as amended by Clause 3, Article 1 of đá bóng trực tiếpLaw on Amendments to Law on Value Added Tax, Law on Special Consumption Tax and Law on Tax Administration 2016, đá bóng trực tiếp cases eligible for VAT refund are as follows:
- Business establishments that pay VAT by đá bóng trực tiếp deduction method, if having input VAT that has not yet been fully deducted in đá bóng trực tiếp month or quarter, shall be entitled to a deduction in đá bóng trực tiếp next period.
In cases where business establishments that have registered to pay VAT by đá bóng trực tiếp deduction method have new investment projects, and in đá bóng trực tiếp investment stage have incurred input VAT amounting to three hundred million dong or more, they shall be entitled to VAT refund.
Business establishments are not entitled to a VAT refund but shall carry forward đá bóng trực tiếp undeducted input VAT of đá bóng trực tiếp investment project according to đá bóng trực tiếp law on investment to đá bóng trực tiếp next period in đá bóng trực tiếp following cases:
+ Investment projects of business establishments that have not contributed đá bóng trực tiếp registered charter capital; engage in businesses subject to investment conditions without fulfilling business conditions according to đá bóng trực tiếpxoilac tv trực tiếp bóngor fail to maintain sufficient business conditions during đá bóng trực tiếp operation;
+ Investment projects for đá bóng trực tiếp exploitation of natural resources or minerals licensed from July 1, 2016, or investment projects for đá bóng trực tiếp production of goods having a total value of natural resources and minerals plus energy costs accounting for 51% or more of đá bóng trực tiếp product cost according to đá bóng trực tiếp investment project.
- Business establishments in đá bóng trực tiếp month or quarter have export goods and services if đá bóng trực tiếp input VAT amount not yet deducted reaches three hundred million dong or more, shall be entitled to VAT refund on a monthly or quarterly basis, except for imported goods for export, exported goods not executed at đá bóng trực tiếp customs-controlled area as prescribed by đá bóng trực tiếpLuật Hải trực tiếp bóng.
VAT refund is executed before inspection after tax for entities producing export goods without tax or customs law violations in đá bóng trực tiếp last two consecutive years; taxpayers not classified under high-risk category as prescribed by đá bóng trực tiếpLuật Quản trực tiếp bóng đá việt.
- Business establishments paying VAT by đá bóng trực tiếp deduction method shall be entitled to VAT refund when there is an ownership change, enterprise transformation, merger, consolidation, division, separation, dissolution, bankruptcy, or termination of operations having excess VAT paid or undeducted input VAT.
- Foreigners and overseas Vietnamese holding passports or entry documents issued by competent foreign authorities shall be entitled to a VAT refund on goods purchased in Vietnam brought along upon exit.
- VAT refund for programs and projects using non-refundable official development assistance (ODA) or non-refundable aid, humanitarian aid is regulated as follows:
+ Program or project owners or main contractors, organizations designated by foreign donors to manage programs or projects using non-refundable ODA, shall be refunded đá bóng trực tiếp VAT paid for goods and services purchased in Vietnam to serve đá bóng trực tiếp programs or projects;
+ Organizations in Vietnam using non-refundable aid funds, humanitarian aid funds from foreign organizations or individuals to purchase goods and services serving đá bóng trực tiếp non-refundable aid programs or humanitarian aid in Vietnam shall be refunded đá bóng trực tiếp VAT paid for such goods and services.
- Diplomatic immunities and privileges entitlement subjects under đá bóng trực tiếp law on diplomatic immunities and privileges purchasing goods and services in Vietnam for use shall be refunded đá bóng trực tiếp VAT paid as recorded on VAT invoices or payment documents with prices inclusive of VAT.
- Business establishments having VAT refund decisions from competent authorities as per đá bóng trực tiếp law and cases of VAT refund according to international treaties of which đá bóng trực tiếp Socialist Republic of Vietnam is a member.
What documents are required for VAT refund in Vietnam?
According to Article 28 ofCircular No. 80/2021/TT-BTC, revised by Article 2 ofCircular 13/2023/TT-BTC, đá bóng trực tiếp documents required for VAT refundinclude:
Documents required forVAT refund under Law on VAT (excluding VAT refunds per international agreements; uncredited input VAT refunds upon ownership transfer, business conversion, merger, consolidation, division, separation, dissolution, bankruptcy, cessation of operations as stipulated in Articles 30, 31 ofCircular 80/2021/TT-BTC) include:
1.Request for reimbursement of state budget revenues using form No. 01/HT issued with appendix 1 ofCircular 80/2021/TT-BTC.
2.Relevant documents depending on đá bóng trực tiếp case for a refund. Specifically:
* In case ofVAT refund for investment project:
- Copy of Investment Registration Certificate or Investment Certificate or Investment License for cases requiring investment registration procedures;
- For projects with construction works: Copy of Land Use Right Certificate or Land Allocation Decision or Lease Contract by competent authority; Construction Permit;
- Copy of proof of contributed charter capital;
- For investment projects in conditional business sectors during đá bóng trực tiếp investment phase, according to investment law and sector-specific law, accredited business conditions certificates by competent authorities under Clause 3, Article 1 ofDecree 49/2022/ND-CP: Copy of one of đá bóng trực tiếp following: License, certificate, or confirmation letter accepting business conditions.
- Invoice and proof of purchased goods and services list using form No. 01-1/HT issued with appendix 1 ofCircular 13/2023/TT-BTC, except where electronic invoices have been sent to đá bóng trực tiếp tax authority;
- Project Management Board establishment decision, Project Management handover decision by đá bóng trực tiếp investment project owner, Organizational and Operational Regulations of đá bóng trực tiếp branch or Project Management Board (if đá bóng trực tiếp branch or Project Management Board applies for a refund).
* In case ofVAT refund for exported goods and services:
- Invoice and proof of purchased goods and services list using form No. 01-1/HT issued with appendix 1 ofCircular 80/2021/TT-BTC, except where electronic invoices have been sent to đá bóng trực tiếp tax authority;
- List of customs declarations cleared using form No. 01-2/HT issued with appendix 1 ofCircular 80/2021/TT-BTCfor cleared exported goods as per customs law.
* In case ofVAT refund for a non-reimbursable ODA program/project:
- For non-reimbursable ODA managed and administered by đá bóng trực tiếp program/project owner:
+ Copy of đá bóng trực tiếp international treaty or non-reimbursable ODA agreement or exchange note committing and accepting non-reimbursable ODA; copy of program document approval decision, project non-project document or investment decision and approved project document or feasibility study report as per points a, b Clause 2, Article 80 ofDecree 56/2020/ND-CP.
+ Request for confirmation of legitimate expenses for operational funds and request for payment of investment funds by đá bóng trực tiếp project owner as per point c Clause 2, Article 80 ofDecree 56/2020/ND-CPand point a Clause 10, Article 10 ofDecree 11/2020/ND-CP.
+ Invoice and proof of goods and services purchasing list using form No. 01-1/HT issued with appendix 1 ofCircular No. 80/2021/TT-BTC.
+ Copy of accreditation by đá bóng trực tiếp program/project management authority for đá bóng trực tiếp program/project owner on đá bóng trực tiếp form of non-reimbursable ODA subject to VAT refunds and đá bóng trực tiếp unsuitability of state budget allocation for paying VAT.
+ If đá bóng trực tiếp program/project owner allocates part or all of đá bóng trực tiếp program/project to another unit/organization according to non-reimbursable ODA regulations not specified in documents at points c.1.1, c.1.4 Clause 2, Article 28 ofCircular No. 80/2021/TT-BTC, additional documents comprise:
++ Copy of đá bóng trực tiếp document assigning đá bóng trực tiếp management and administration of đá bóng trực tiếp non-reimbursable ODA program/project to đá bóng trực tiếp requesting unit/organization;
++ Copy of đá bóng trực tiếp establishment document for đá bóng trực tiếp representative office of đá bóng trực tiếp donor, or organization assigned by đá bóng trực tiếp donor, issued by đá bóng trực tiếp competent authority.
+ If đá bóng trực tiếp main contractor applies for a tax refund, in addition to documents specified at points c.1.1, c.1.4 Clause 2, Article 28 ofCircular 80/2021/TT-BTC, a copy of đá bóng trực tiếp contract between đá bóng trực tiếp project owner and đá bóng trực tiếp main contractor clearly stating that đá bóng trực tiếp payment amount does not include VAT is required.
Taxpayers only need to submit đá bóng trực tiếp documents specified at points c.1.1, c.1.4, c.1.5, c.1.6 of Clause 2, Article 28 ofCircular No. 80/2021/TT-BTCfor đá bóng trực tiếp first-time refund application or when there are changes or additions.
- For non-reimbursable ODA managed and administered directly by đá bóng trực tiếp donor:
+ Documents as specified at points c.1.1, c.1.3 of Clause 2, Article 28 ofCircular No. 80/2021/TT-BTC;
+ If đá bóng trực tiếp donor designates a representative office or organization to manage and administer đá bóng trực tiếp program/project (excluding cases specified at point c.2.3, Clause 2, Article 28 ofCircular No. 80/2021/TT-BTC), but this is not stated in documents at point c.1.1, Clause 2, Article 28 ofCircular No. 80/2021/TT-BTC, đá bóng trực tiếp following additional documents are required:
++ Copy of document assigning đá bóng trực tiếp management and administration of đá bóng trực tiếp non-reimbursable ODA program/project to đá bóng trực tiếp representative office of đá bóng trực tiếp donor or organization designated by đá bóng trực tiếp donor;
++ Copy of đá bóng trực tiếp establishment document for đá bóng trực tiếp representative office of đá bóng trực tiếp donor, or organization assigned by đá bóng trực tiếp donor, issued by đá bóng trực tiếp competent authority.
+ If đá bóng trực tiếp main contractor applies for a tax refund, in addition to documents specified at point c.2.1, Clause 2, Article 28 ofCircular 80/2021/TT-BTC, a copy of đá bóng trực tiếp contract between đá bóng trực tiếp donor and đá bóng trực tiếp main contractor or a contract summary with đá bóng trực tiếp donor's confirmation of đá bóng trực tiếp signed contract details, including contract number, signing date, contract term, scope of work, contract value, payment method, and đá bóng trực tiếp payment amount excluding VAT is required.
Taxpayers only mustsubmit đá bóng trực tiếp documents specified at points c.1.1, c.2.2, c.2.3 of Clause 2, Article 28 ofCircular 80/2021/TT-BTCfor đá bóng trực tiếp first-time refund application or when there are changes or additions.* Refund cases for goods and services purchased domestically using non-refundable aid funds not part of official development assistance:
- A copy of đá bóng trực tiếp Approval Decision for đá bóng trực tiếp program, project, non-project aid documentation, and program, project, non-project documentation as stipulated in point a, clause 2, Article 24Circular No. 80/2021/TT-BTC;
- A request for confirmation of valid career capital expenses regarding career expenditures and a payment request for investment capital regarding investment expenditures by đá bóng trực tiếp project owner (in case of receiving non-refundable aid sourced from đá bóng trực tiếp state budget) as stipulated in point b, clause 2, Article 24Circular No. 80/2021/TT-BTCand point a, clause 10, Article 10Decree 11/2020/ND-CP.
- A list of invoices and documents for purchased goods and services following Form No. 01-1/HT issued along with Annex 1Circular No. 80/2021/TT-BTC.
đá bóng trực tiếp taxpayer is only required to submit đá bóng trực tiếp documents stipulated in point d.1, clause 2, Article 28Circular No. 80/2021/TT-BTCfor đá bóng trực tiếp first tax refund application or when changes and additions are made.
* Refund cases for goods and services purchased domestically using emergency international aid funds for relief and disaster recovery in Vietnam:
- A copy of đá bóng trực tiếp Decision on receiving emergency aid for relief (in đá bóng trực tiếp case of emergency international aid for relief) or Decision on đá bóng trực tiếp policy for receiving emergency international aid for disaster recovery and đá bóng trực tiếp emergency international aid documentation for disaster recovery (in đá bóng trực tiếp case of emergency international aid for disaster recovery) as stipulated in clauses 6, 7, 8, Article 3Decree 50/2020/ND-CP.
- A list of invoices and documents for purchased goods and services following Form No. 01-1/HT issued along with Annex 1, Article 28Circular 80/2021/TT-BTC.
đá bóng trực tiếp taxpayer is only required to submit đá bóng trực tiếp documents stipulated in point đ.1, clause 2, Article 28Circular 80/2021/TT-BTCfor đá bóng trực tiếp first tax refund application or when changes and additions are made.
* Refund cases for diplomatic tax exemption:
- A list of value-added tax for foreign missions' goods and services following Form No. 01-3a/HT issued along with Annex 1, Article 28Circular No. 80/2021/TT-BTCcertified by đá bóng trực tiếp State Protocol Department of đá bóng trực tiếp Ministry of Foreign Affairs on đá bóng trực tiếp tax-exempt input costs for refund purposes.
- A list of public employees eligible for value-added tax refund following Form No. 01-3b/HT issued along with Annex 1, Article 28Circular No. 80/2021/TT-BTC.
* Refund cases for commercial banks as value-added tax refund agents for departing foreign customers:
A list of value-added tax refund documents for departing foreign customers following Form No. 01-4/HT issued along with Annex 1, Article 28Circular No. 80/2021/TT-BTC.
* Value-added tax refund cases based on đá bóng trực tiếp decision of a competent authority according to đá bóng trực tiếp law:Decision of đá bóng trực tiếp competent authority.
