What does application for tax refund under Double Taxation Agreements in Vietnam comprise?
What does application for tax refund under Double Taxation Agreements in Vietnam comprise? What are regulations on application for tax refund under other International Agreements in Vietnam? Thankyou.
1. Application for tax refund under Double Taxation Agreements in Vietnam
Pursuant to Clause 1, Article 30 of Circular 80/2021/TT-BTC stipulating application for tax refund under Double Taxation Agreements as follows:
1. The application for tax refund under a Double Taxation Agreement shall contain:
a) Application form No. 02/HT in Appendix I hereof.
b) Relevant documents, including:
b.1) The residence certificate issued by the tax authority of the country of residence which has been granted consular legalization and specifies the year of residence;
b.2) Copies of the business contract, service contract, agent contract, authorization contract, technology transfer contract or employment contract with the Vietnamese party, certificate of deposit in Vietnam, certificate of capital contribution in the company in Vietnam (on a case-by-case basis) certified by the taxpayer;
b.3) Written confirmation provided by the Vietnamese party of the duration and actual execution of the contract (in case of tax refund to foreign transport companies);
b.4) The authorization letter in case the legal representative is authorized to follow procedures for application of Tax Agreement. In case the legal representative is authorized to apply for tax refund into the account of another entity, consular legalization (if authorized overseas) or notarization (if authorized in Vietnam) is mandatory;
b.5) The list of tax payment documents according to Form No. 02-1/HT in Appendix I hereof.
2. Application for tax refund under other International Agreements in Vietnam
Pursuant to Clause 2, Article 30 of Circular 80/2021/TT-BTC, application for tax refund under other International Agreements in Vietnam is as follows:
2. An application for tax refund under other international treaties shall contain:
a) The application form No. 02/HT in Appendix I hereof which is confirmed by the authority that proposed the conclusion of the international treaty.
b) Relevant documents, including:
b.1) Copies of the international treaty;
b.2) Copies of the contract with the Vietnamese party certified by the foreign party or the authorized representative;
b.3) Summary of the contract certified by the foreign party or the authorized representative. The summary shall include: names of the contract and its articles; scope of the contract and tax obligations specified in the contract;
b.4) The authorization letter in case the foreign party authorizes a Vietnamese organization or individual to follow procedures for tax refund under the international treaty. In case the legal representative is authorized to apply for tax refund into the account of another entity, consular legalization (if authorized overseas) or notarization (if authorized in Vietnam) is mandatory;
b.5) The list of tax payment documents according to Form No. 02-1/HT in Appendix I hereof.
Best Regards!
