Application for VAT refund on an investment project according to the latest regulations? What are included in the application for refund of VAT on exported goods and services?
Application for value added tax refund on an investment project?
According to Clause 1 and Point a Clause 2 Article 28 of Circular 80/2021/TT-BTC of Vietnam on the application for VAT refund on an investment project including:
- The application form No. 01/HT in Appendix I hereof.
- Copy of the Certificate of Investment Registration or Investment Certificate or Investment License in case the Certificate of Investment Registration is mandatory;
- If the project has a construction work: Copy of the Land Use Right (LUR) Certificate, land allocation decision or land lease contract of a competent authority; the construction license;
- Copy of the charter capital contribution certificate;
- Copy of the license for conditional business; certificate of eligibility for conditional business; documents issued by competent authorities permitting the conditional business according to Point c Clause 2 Article 10 of the Government’s Decree No. 209/2013/ND-CP dated 18/12/2013, which is amended by Clause 6 Article 1 of the Government’s Decree No. 100/2016/ND-CP dated 01/7/2016;
- A list of invoices and documentary evidence for purchases according to Form No. 01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices to the tax authority;
- The decision on establishment of the Project Management Board, the project owner's decision on assignment of project management tasks, regulations on organizational structure and operation of the branch or Project Management Board (if tax refund is applied by the branch or Project Management Board).
Application for VAT refund
Application for refund of VAT on exported goods and services?
According to Clause 1 and Point b Clause 2 Article 28 of Circular 80/2021/TT-BTC of Vietnam, the application for refund of VAT on exported goods and services includes:
- The application form No. 01/HT in Appendix I hereof.
- A list of invoices and documentary evidence for purchases according to Form No. 01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices to the tax authority;
- A list of customs declarations that are granted customs clearance according to Form No. 01-2/HT in Appendix I hereof (for exports granted customs clearance in accordance with customs laws).
Application for refund of VAT on a program/project funded by ODA grant?
According to Clause 1 and Point c Clause 2 Article 28 of Circular 80/2021/TT-BTC of Vietnam on the application for refund of VAT on a program/project funded by ODA grant:
(1) In case the ODA grant is under direct management of the owner of the program/project:
- The application form No. 01/HT in Appendix I hereof.
- Copy of the international treaty or agreement on ODA grant or documents discussing the provision and receipt of ODA grant; copy of the decision to approve the project/non-project grant aid documents or decision on investment in the program and the project documents or feasibility study report that is approved in accordance with Point a and Point b Clause 2 Article 80 of the Government’s Decree No. 56/2020/ND-CP dated 25/5/2020.
- The written request for public service expenditure validation and reimbursement of the project owner according to Point c Clause 2 Article 80 of Decree No. 56/2020/ND-CP and Point a Clause 10 Article 10 of Decree No. 11/2020/ND-CP .
- A list of invoices and documentary evidence for purchases according to Form No. 01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices to the tax authority.
- Copy of the written confirmation issued by the governing body of the ODA program/project to the program/project owner that the ODA grant provided for the program/project is eligible for VAT refund and that state budget will not provide counterpart fund for payment of VAT.
- In case the program/project owner assigns the management or execution of all or part of the program/project to another unit or organization in accordance with regulations of law on management and use of ODA grant but this is not mentioned in any of the documents specified in Point c.1.1 and Point c.1.4 of this Clause, in addition to the documents specified in Points c.1.1, c.1.2, c.1.3, c.1.4 of this Clause, there shall be copies of documents about the assignment of management or execution of the program/project to the unit or organization that applies for tax refund.
- In case the application for tax refund is prepared by the main contractor, in addition to the documents specified in Points c.1.1, c.1.2, c.1.3, c.1.4 of this Clause, there shall be a contract between the project owner and the main contractor showing that the contractual prices are exclusive of VAT.
The taxpayer only has to include the documents specified in Points c.1.1, c.1.4, c.1.5, c.1.6 of this Clause in the first tax refund application or in the supplementary application.
(2) In case the ODA grant is under direct management of the donor:
- The application form No. 01/HT in Appendix I hereof.
- The documents specified in Point c.1.1 and Point c.1.3 of this Clause;
- In case the donor appoints the donor's representative office or an organization to manage, execute the program/project (except the case specified in Point c.2.3 of this Clause) but this is not mentioned in any of the documents specified in Point c.1.1 of this Clause, the following documents shall also be included:
+ Copies of documents proving that the donor appoints the donor's representative office or an organization to manage, execute the program/project;
+ Copies of documents issued by competent authorities about establishment of the donor's representative office or the organization appointed by the donor.
- In case the application for tax refund is prepared by the main contractor, in addition to the documents specified in Point c.2.1, there shall be copies of the contract between the donor and the main contractor or the contract summary bearing the donor's confirmation of the contract between the donor and the main contractor, including the following information: contract number, contract conclusion date, contract duration, scope of contract, value of contract, method of payment, VAT-exclusive contractual prices.
- The taxpayer only has to include the documents specified in Points c.1.1, c.2.2, c.2.3 of this Clause in the first tax refund application or in the supplementary application.
Application for VAT refund on other cases?
According to Clause 1 and Points d, dd, e, g, h Clause 2 Article 28 of Circular 80/2021/TT-BTC of Vietnam on the application for VAT refund on other cases as follows:
(1) Refund of VAT on domestic goods and services purchased with non-ODA grant aid
- The application form No. 01/HT in Appendix I hereof.
- Copy of the decision to approve the program/project documents, the non-project assistance and the program/project/non-project grant aid documents according to Point a Clause 2 Article 24 of the Government’s Decree No. 80/2020/ND-CP dated 08/7/2020;
- The written request for public service expenditure validation and reimbursement of the project owner according to (when receiving grant aid classified as state budget revenue) according to Point b Clause 2 Article 25 of the Government’s Decree No. 80/2020/ND-CP dated 08/7/2020 and Point a Clause 10 Article 10 of the Government’s Decree No. 11/2020/ND-CP dated 20/01/2020.
- A list of invoices and documentary evidence for purchases according to Form No. 01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices to the tax authority.
- The taxpayer only has to include the documents specified in Point d.1 of this Clause in the first tax refund application or in the supplementary application.
(2) Refund of VAT on domestic goods and services purchased with international emergency aid for natural disaster recovery in Vietnam:
- The application form No. 01/HT in Appendix I hereof.
- Copy of the decision to receive emergency aid or decision to receive receiving international emergency aid for natural disaster recovery and according to Clauses 6, 7, 8 Article 3 of the Government’s Decree No. 50/2020/ND-CP dated 20/4/2020.
- A list of invoices and documentary evidence for purchases according to Form No. 01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices to the tax authority.
- The taxpayer only has to include the documents specified in Point dd.1 of this Clause in the first tax refund application or in the supplementary application.
(3) Tax refund due to diplomatic immunity:
- The application form No. 01/HT in Appendix I hereof.
- The list of VAT on goods and services purchased for the diplomatic mission according to Form No. 01-3a/HT in Appendix I hereof which is certified by Directorate of State Protocol – the Ministry of Foreign Affairs that the expenses are eligible for tax refund due to diplomatic immunity.
- List of foreign service officers who are eligible for VAT refund according to Form No. 01-3b/HT in Appendix I hereof.
(4) Tax refund for commercial banks that are VAT refund agents for outbound passengers
- The application form No. 01/HT in Appendix I hereof.
- The list of VAT refund documents for outbound passengers according to Form No. 01-4/HT in Appendix I hereof.
(5) VAT refund under decision of a competent authority: The decision issued by the competent authority.
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