Official Dispatch No. 5129/CTBGI-TTHT dated 26/08/2022 of the Tax Department of Bac Giang Province guiding the VAT refund documents for exported goods
In case the Company prepares VAT refund documents for export goods, meet the conditions, procedures and documents stated in Article 19 of Circular No. 219/2013/TT-BTC and Clause 2 of Article 28 of Circular No. 80/2021/TT-BTC of the Ministry of Finance. The Company must fully record the contents in Form No. 01-1/HT issued with Appendix I of Circular No. 80/2021/TT-BTC of the Ministry of Finance, specifically as follows:
- Record correct information of the invoice symbol in column 3, must not be left blank.
- Declare full and detailed names of goods and services according to purchase invoices such as: name of goods and services, unit, quantity, unit price in columns 8, 9, 10 and 11.
- If the seller is a foreign enterprise without a tax code, the seller’s tax code column (column 7) is blank.
