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Official Gazette

Monday, August 8, 2022
Tags: VAT refund
Provisions on VAT refund for foreigners to be amended Provisions on VAT refund for foreigners to be amended
The General Department of Customs is working on a draft circular to revise Circular 72 of 2014 regarding value-added tax refund for goods brought along by foreigners and overseas Vietnamese upon exit, with a view to boosting tourism.
Directive No. 26/CT-TTg of June 6 2017 Directive No. 26/CT-TTg of June 6, 2017
On further effectively implementing Resolution No. 35/NQ-CP of May 16, 2016, in the spirit of the Government siding with businesses
Vietnam amends tax laws in tune with trade pactsnbsp; Vietnam amends tax laws in tune with trade pacts 
To create more favorable conditions for taxpayers and enhancing the tax administration, the XIIIth National Assembly on April 6 passed the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration at its 11th session. Below are some prominent amendments which will take effect on July 1.
Policy digest July 2015 Policy digest July 2015
The Ministry of Finance has issued an official letter guiding in detail the value-added tax (VAT) refund for foreigners in case they have received VAT refund but not yet left the country for some reasons. Customs offices will guide them to show goods that they have bought and invoices for VAT refund issued by banks (if any).
New tax incentives and solutions in support of enterprises New tax incentives and solutions in support of enterprises
Value-added tax exemption nodded for unprocessed farm produce Value-added tax exemption nodded for unprocessed farm produce
The Ministry of Finance recently issued an Official Letter to the Ministry of Agriculture and Rural Development, expressing its opinion that imported or home-made cultivation products which remain unprocessed or have undergone ordinary processing for use as animal feeds or materials for production of animal feeds would be eligible for exemption from VAT.
VAT refund for foreigners to be expanded VAT refund for foreigners to be expanded
Foreigners and overseas Vietnamese would receive value-added tax (VAT) refund for goods purchased in Vietnam and brought up upon departure through not only Noi Bai and Tan Son Nhat international airports but also other international airports and seaports.
Policy digest October 2013 Policy digest October 2013
Many banks, especially major commercial ones, are expecting the Government to raise the foreign holding cap and coming up with plans to sell strategic stakes.
Value-added tax refund offered to foreign tourists Value-added tax refund offered to foreign tourists
From July foreign tourists departing Vietnam through Noi Bai airport in Hanoi or Tan Son Nhat airport in Ho Chi Minh City will enjoy value-added tax (VAT) refund for goods they have purchased in the country and bring along upon their departure.
Decision No. 05/2012/QD-TTg: Value-added tax refund for foreign travelers Decision No. 05/2012/QD-TTg: Value-added tax refund for foreign travelers

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