OFFICIAL LETTER

To: Provincial/municipal Tax Departments

The General Department of Taxation has received reports of some provincial/municipal Tax Departments on the problems related to foreign trade contracts in the dossiers for refund of VAT on exports. To ensure uniform implementation, the General Department of Taxation hereby gives the following opinions:

1. According to the provisions of the Commercial Law, goods sale and purchase contracts must be made in writing, fully stating the quantity, specifications and quality of goods, mode of payment, place and time of goods delivery. Apart from those principal contents, contractual parties may also reach agreement on other contractual terms.

Such forms of contract which are equally valid as the written form as telegram, telex, fax, data message or other forms in which the above-mentioned principal contents are expressed, shall also be considered forms of goods sale and purchase contract.

2. In the course of inspection of VAT refund at business establishments, if there are goods sale and purchase contracts made in English, business establishments shall be requested to translate such contracts into Vietnamese and affix their certification stamps on the Vietnamese translations. They shall take responsibility before law for the accuracy of such Vietnamese translations.

The General Department of Taxation informs provincial/municipal Tax Departments of the above contents for the latter’s knowledge and guidance of compliance.

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FOR THE GENERAL DIRECTOR OF TAXATION
DEPUTY GENERAL DIRECTOR




Pham Duy Khuong

Công văn số 109/TCT-PCCS của Tổng Cục thuế về hợp đồng mua bán trong hồ sơ hoàn thuế GTGT hàng xuất khẩu