This Circular regulates on the VAT refund for goods of foreigners, overseas Vietnamese’s goods brought with when exit in accordance with Clause 7 Article 1 of the Law on amendments of some articles of the Law on VAT

Amendments to the Law on Value-added tax:

This Circular provides guidance on the commodities and services that are subject to tax and not subject to tax, taxpayers, basis and methods for calculating, deducting, refunding tax, and the places to pay value-added tax (VAT).

This Decree details and guides the implementation of a number of articles of the Law on Value-Added Tax

This Law provides for objects subject and not subject to value-added tax, taxpayers, tax bases, tax calculation methods, and tax credit and refund.