What does application for VAT refund on an investment project in Vietnam comprise?
What does application for VAT refund on an investment project in Vietnam comprise? What is application for VAT refund on exported goods and services in Vietnam? Thankyou.
1. Application for VAT refund on an investment project in Vietnam
Pursuant to Point a, Clause 2, Article 28 of Circular 80/2021/TT-BTC stipulating application for VAT refund on an investment project as follows:
a) Refund of VAT on an investment project:
a.1) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License in case the Certificate of Investment Registration is mandatory;
a.2) 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;
a.3) Copy of the charter capital contribution certificate;
a.4) 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.5) 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.6) 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).
2. Application for VAT refund on exported goods and services in Vietnam
Pursuant to Point b, Clause 2, Article 28 of Circular 80/2021/TT-BTC, application for VAT refund on exported goods and services is as follows:
b) Refund of VAT on exported goods and services:
b.1) 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;
b.2) 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).
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