MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM

------- Independence - Freedom - Happiness

---------------

Number: 134/2014/TT-BTC Hanoi, September 12, 2014

CIRCULARS
GUIDANCE ON PROCEDURES FOR EXTENDING TAX PAYMENT TIMELINES AND VALUE ADDED TAX
REFUND FOR IMPORTED MACHINERY AND EQUIPMENT TO CREATE FIXED ASSETS OF INVESTMENT
PROJECTS
Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008 and the Law amending and
supplementing a number of articles of the Law on Value Added Tax No. 31/2013/QH13 dated June 19, 2013;
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Law amending and
supplementing a number of articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;
Pursuant to Decree No. 209/2013/ND-CP dated December 18 , 2013 of the Government detailing and guiding the
implementation of a number of articles of the Law on Value Added Tax;
Pursuant to Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of a
number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles
of the Law on Tax Administration ;
Implement Resolution No. 63/NQ-CP dated August 25 , 2014 of the Government on a number of tax solutions to
remove difficulties and obstacles and promote business development;
At the request of the Director of the Tax Policy Department,
The Minister of Finance promulgates a Circular guiding procedures for extending tax payment deadlines and value-
added tax refunds for machinery and equipment imported to create fixed assets of investment projects.
Article 1. Scope
1. Newly established enterprises from investment projects that are in the investment phase but have not yet come
into operation, currently operating enterprises that have investment projects (building new production lines,
expanding scale, changing new technology, improving the ecological environment, improving production capacity)
directly or entrusted to import machinery and equipment to create fixed assets of investment projects that encounter
objective difficulties in Finance: there is no financial source to pay value added tax (VAT) at the import stage; are
having to borrow from commercial banks to import machinery and investment equipment for production and
business; caseIf the goods are not cleared through customs, they will suffer great losses due to having to suspend or
prolong the investment time to implement the project, then they can choose to apply the extension of VAT payment at
the import stage and VAT refund according to the instructions in the Circular. this if the following conditions are met:
a) Enterprises registered to pay tax using the deduction method, have been granted a business registration certificate
or investment certificate, investment license (practice license); have a seal in accordance with the provisions of law,
maintain accounting books and documents according to the provisions of law on accounting; have a deposit account
at a bank according to the business's tax code;
b) Have a total value of imported machinery and equipment to create fixed assets of VND 100 billion or more;
c) Investment projects for production and trading of goods and services subject to VAT.
2. Machinery and equipment imported to create fixed assets of investment projects are not within the scope of
regulation of this Circular, including: machinery and equipment used to create specialized fixed assets serving
production of weapons and equipment for national defense and security; Fixed assets, machinery and equipment of
credit institutions, reinsurance businesses, life insurance businesses, securities businesses, medical examination and
treatment facilities, training facilities ; Civil aircraft and yachts are not used for the purpose of transporting goods,
passengers, tourism or hotels.
Article 2. Extension of time limit for VAT payment at import stage
1. Enterprises specified in Article 1 of this Circular are entitled to an extension of time to pay VAT at the import stage
for machinery and equipment that need to be imported to create fixed assets of investment projects for a period of 60
days from the date of receipt. The date of expiry of the tax payment deadline according to regulations. The tax
payment extension applies from the first batch of imported goods arriving at the port with a value of less than 100
billion VND. Goods are cleared from customs as soon as the customs authority completes the physical inspection.
2. Tax payment extension documents:
a) Written request for extension of VAT payment (01 original), clearly stating: (1) reason for extension for VAT
amount of machinery and equipment that needs to be imported to create fixed assets; (2) commitment to accurate
declaration; (3) commitment and plan to pay the tax amount requested for extension.
In case goods are imported in multiple shipments, for the first shipment, the List of imported goods requested for
extension must be attached according to form No. 07, Appendix II issued with Circular No. 128/2013/TT-
BTC. September 10, 2013 of the Ministry of Finance guiding on customs procedures; customs inspection and
supervision; export tax, import tax and tax administration for goodsexport and import, in which: the title line "List of
goods exempt from import tax" is replaced with "List of goods eligible for extension of VAT payment at import stage",
line "7. Estimated time to end import of tax-free goods" replaced by "7. Estimated time of completion of import of
goods subject to VAT payment extension" (submit 02 original copies of the List) accompanied by 02 monitoring and
deduction slips according to form 10, Appendix II issued with Circular No. 128/2013 /TT-BTC .
In case the tax amount requested for extension belongs to many different customs declarations of imported
goods , the extension request document must list those customs declarations.
b) Tax declaration dossier of the VAT amount requested for extension (01 photocopy);
c) The contract to purchase imported goods is requested to extend VAT payment. In case there are many contracts,
submit all contracts (01 photocopy);
d) Document approving the project or investment plan: In the case of being granted an investment certificate by a
competent state agency, it is an investment certificate; In case there is no investment certificate, it is a written
approval of the Board of Directors, or of the General Meeting of Shareholders, or of the Director in accordance with
the authority stated in the charter of the enterprise attached to the registration document. investment and receipt from
the agency receiving investment project documents (01 photocopy);
In case the machinery and equipment that needs to be imported to create fixed assets is both eligible for extension
and exempt from import tax according to the provisions of law on investment and law on import tax, the dossier ,
procedures for requesting extension of VAT payment are carried out in the same documents and procedures for
import tax exemption as prescribed in Article 102 of Circular No. 128/2013/TT-BTC . The required documents for both
the tax payment extension application and the tax exemption application must only be submitted in the correct
quantity according to the tax exemption application.
3. Procedure for tax payment extension:
a) Receiving documents:
a.1) In case the extension application is submitted directly to the customs office, the customs officer receives and
stamps the receipt of the application, records the time of receipt of the application, and records the number of
documents in the application. .
a.2) In case the extension application is sent by post, the customs officer stamps the date of receipt of the application
and records the customs office's office number.
a.3) In case the extension dossier is submitted via electronic transaction, the receipt, inspection, and acceptance of
the extension dossier is carried out by the customs authority through the electronic data processing system.
b) Document processing:
In case the taxpayer has submitted an extension application but is not complete as prescribed, within 01 (one)
working day from the date of receiving the application, the customs authority must notify the taxpayer in writing. Pay
taxes to complete the dossier.
Taxpayers must complete the dossier within 03 (three) working days from the date of receiving notice of additional
dossier from the customs authority.
In case the extension dossier is complete, accurate, and for the right subjects according to regulations, the customs
authority must notify the taxpayer in writing of the extension within 03 (three) working days. , from the date of receipt
of complete documents.
c) Responsibility for extension:
c.1) The Director of the Customs Sub-Department is responsible for extending the extension in cases where the
taxpayer has a tax payment extension dossier and the tax amount requested for extension only arises at one
Customs Sub-Department.
c.2) The Director of the Customs Department is responsible for extending the extension in cases where the taxpayer
has a tax payment extension application and the tax amount requested for extension arises at many Customs
Branches within the same Customs Department. mandarin.
c.3) The Director General of the General Department of Customs is responsible for extending the extension in cases
where the taxpayer has a tax payment extension application and the tax amount requested for extension arises at
many Customs Departments.
Article 3. Procedures and order for VAT refund
1. Tax refund documents:
a) Written request for tax refund according to form No. 01/DNHT issued together with Circular No. 156/2013/TT-
BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of a number of articles of the
Law on Tax Administration ; Law amending and supplementing a number of articles of the Law on Tax Administration
and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government, which states that the reason for requesting
refund is according to the instructions in Circular No. This Circular (specify the Circular number), in the file there is no
proof of VAT payment at the import stage.
b) List of customs declarations of imported goods that have been stamped with confirmation from the customs
authority according to form 01-1/DNHT issued together with Circular No. 156/2013/TT-BTC , clearly stating to send
Attach a tax refund request according to form No. 01/DNHT and a note column clearly stating "VAT payment
documents owed at import stage".
Enterprises are responsible before the law for the validity, legality and accuracy of records, vouchers,
invoices and other documents related to tax refund requests sent to tax authorities.
2. Tax refund order:
a) Submitting and receiving tax refund documents:
The enterprise prepares and sends a tax refund dossier to the tax authority, but in the dossier there is no proof of
VAT payment at the import stage.
In case the tax refund dossier is submitted directly to the tax authority, the tax officer receives and stamps the
dossier, records the time of receipt of the dossier, and records the number of documents in the dossier.
In case the tax refund dossier is sent by post, the tax officer stamps the date of receipt of the dossier and records the
tax authority's office number.
In case tax refund dossiers are submitted via electronic transactions, the receipt, inspection, and acceptance of tax
refund dossiers are carried out by the tax authority through the electronic data processing system.
b) Tax refund processing:
b.1) In case the taxpayer has submitted a tax refund dossier but is incomplete as prescribed, within 02 (two) working
days from the time of receiving the dossier, the tax authority must notify in writing. documents for taxpayers to
complete their records.
b.2) In case the tax refund dossier is complete, accurate, and to the right subject as prescribed, the tax authority is
responsible for reviewing and checking the business's tax refund request dossier in accordance with the VAT refund
process. .
b.3) Within a maximum of 05 (five) working days from the date of receipt of complete documents, the tax authority
shall notify the taxpayer of the inspection results to determine whether the tax refund dossier is eligible for refund and
Require taxpayers to submit VAT payment documents at the import stage so that the tax authority can make a tax
refund decision first and check later.
b.4) Within 03 (three) working days from receipt of VAT payment documents for imported goods, the tax authority is
responsible for checking and comparing the tax payment documents with the data declared in the dossier. Enterprise
tax refund and tax refund decision. In case the paid VAT amount recorded on the tax payment voucher is lower than
the initial tax amount requested for refund, the refunded tax amount is the paid tax amount recorded on the tax
payment voucher; In case the amount of VAT paid recorded on the tax payment document is higher than the amount
of tax requested for initial refund, the tax amount to be refunded is the amount of tax requested for initial refund.
Article 4. Implementation effect
1. This Circular takes effect from October 27, 2014.
In case an enterprise subject to the provisions of Article 1 of this Circular has a customs declaration of imported
goods registered before the effective date of this Circular but has not yet reached the tax payment deadline as
prescribed in Clause 11 of Article 1 Law amending and supplementing a number of articles of the Law on Tax
Administration , if tax has not been paid, tax payment extension and tax refund can be extended according to the
instructions in this Circular.
2. Other VAT refund cases not guided in this Circular shall comply with current law provisions.
During the implementation process, if any problems arise, units and businesses are requested to report them to the
Ministry of Finance for study and resolution./.