What is the Form 01-2/HT list of customs declarations that are granted customs clearance in Vietnam? How to request VAT refund for exported goods and services?

Download Form 01-2/HT - List of customs declarations that are granted customs clearance?

The list of customs declarations that are granted customs clearance form is Form 01-2/HT issued together with Appendix I of Circular 80/2021/TT-BTC:

Download the list of customs declarations that are granted customs clearance Form 01-2/HT

* Instructions for filling out Form 01-2/HT:

- The column “Declaration Number” records the full number and symbol of the Export Goods Declaration;

- The column “Registration Date” should specify the day, month, and year the Export Goods Declaration was registered;

- The column “Foreign Currency” specifies the amount and currency used if the payment currency is foreign (e.g., 2,000 USD); the column “Vietnamese Dong” specifies the payment amount if the payment currency is Vietnamese Dong (if the document states both the payment currencies as foreign and Vietnamese Dong, both must be recorded in these columns).

What is the Form 01-2/HT list of customs declarations that are granted customs clearance? How to request VAT refund for exported goods and services? (Image from Internet)

How to request VAT refund for exported goods and services in Vietnam?

According to point b, clause 2, Article 28 of Circular 80/2021/TT-BTC, the documentation for requesting a VAT refund is stipulated as follows:

Documentation for Requesting VAT Refund

The documentation for requesting a VAT refund as per the VAT laws (excluding cases of VAT refund under international treaties; undeducted input VAT refund when transferring ownership, changing corporate structure, mergers, consolidations, divisions, break-ups, dissolutions, bankruptcies, or ceasing operations as prescribed in Article 30, Article 31 of this Circular) includes:

1. Request for the refund of state budget contributions as per form number 01/HT issued with Appendix I of this Circular.

2. Relevant documents as per the refund case. Specifically:

...

b) In the case of a refund for exported goods and services:

b.1) A list of invoices and documents for purchased goods and services as per form number 01-1/HT issued with Appendix I of this Circular, except where the taxpayer has sent electronic invoices to the tax authorities;

b.2) A list of customs declarations that are granted customs clearance as per form number 01-2/HT issued with Appendix I of this Circular for exported goods cleared as per customs law.

...

Additionally, Official Dispatch 9580/CTHN-TTHT of 2024 provides guidance on declaring input invoices as follows:

Based on the aforementioned regulations, if the company requests a VAT refund for exported goods and services, the documentation and materials required are as stipulated in Article 28 of Circular 80/2021/TT-BTC. If the purchase invoices are electronic invoices that the seller has sent to the tax authorities (electronic invoices with tax authority codes or electronic invoices without tax authority codes that the seller has sent to the tax authorities) as per Decree 123/2020/ND-CP, the company does not need to provide the list of invoices and documents for purchased goods and services as per form number 01-1/HT issued with Appendix I of Circular 80/2021/TT-BTC as stated above.

Thus, for the VAT refund concerning exported goods and services, the documentation will include:

- A list of invoices and documents for purchased goods and services as per form number 01-1/HT, unless the taxpayer has sent electronic invoices to the tax authority;

- A list of customs declarations that are granted customs clearance as per form number 01-2/HT for goods already cleared.

However, if the seller has sent electronic invoices to the tax authority, the company does not need to provide the list of invoices and documents for purchased goods and services as per form number 01-1/HT.

What is the processing time for VAT refund dossiers in Vietnam?

According to Article 75 of the Tax Administration Law 2019, the processing time for VAT refund dossiers is stipulated as follows:

- For cases subject to a refund before inspection, no later than 06 working days from the date the tax administration issues a notice of acceptance of the dossier and the processing timeframe for the refund dossier, the tax administration must decide to refund taxes to the taxpayer or notify a transfer of the taxpayer's dossier for pre-refund inspection if falling under the provisions of clause 2, Article 73 of the Tax Administration Law 2019 or notify a refusal to refund if the dossier does not meet the refund conditions.

- If the information declared in the refund dossier differs from the tax administration's records, the tax administration must provide a written notice for the taxpayer to explain and supplement. The time for explanation and supplementation is not included in the refund dossier processing timeframe.

- For cases subject to an inspection before the refund, no later than 40 days from the date the tax administration issues a written notice of acceptance of the dossier and the processing timeframe for the refund dossier, the tax administration must decide to refund taxes to the taxpayer or refuse the refund if the dossier does not meet refund conditions.

- After the aforementioned timeframe, if the delay in issuing the refund decision is due to the tax administration's fault, apart from the tax amount to be refunded, the tax administration must also pay interest at a rate of 0.03%/day on the amount to be refunded and the number of delayed days. The interest payment source shall be funded from the central government budget as per the state budget regulations.