The ministry of finance

dossiers to be submitted to these agencies, or commune-level People’s Committees, for dossiers to be submitted in communes, wards or townships, or tax agencies of localities in which exists the land, in case the

one-stop shop mechanism has not been applied.
6. Land rent or water surface rent exemption or reduction: A dossier of request for exemption or reduction of land rent or water surface rent (below collectively referred to as land rent) comprises: - A written request for land rent exemption or reduction, indicating the tobe-leased land area, lease duration; reasons for and period of exemption or reduction.
- A land rent return under regulations.
- The approved investment project (except cases in which beneficiaries of land exemption or reduction are not investment projects). - A competent agency’s land lease decision; land lease contract (and contract or document on receipt of contracted land between an enterprise or agricultural production cooperative and households being farmers or cooperative members, for cases eligible for land rent exemption or reduction specified at Point 3, Section II and Point 3, Section III, Part C of Circular No. 120/2005/TT-BTC, which was amended under Point 4, Section VII and Point 3, Section VIII of the Finance Ministry’s Circular No. 141/2007/TT-BTC of November 30, 2007).
- The investment license or business registration certificate. - The investment certificate granted by a competent state agency, in case the investment project must be indicated by an investment state management agency in the investment certificate or in case the project is not subject to investment registration but the investor requests certification of investment incentives.
In addition to the above papers, in some cases, a dossier of request for land rent exemption or reduction must comprise the following papers: a/ In case a project faces difficulties and must be suspended from construction or operation and is eligible for land rent exemption in the period of such suspension:
- For a project subject to construction suspension, within 30 days after suspension, the following papers must be sent to the tax agency: + A written request for land rent exemption or reduction, indicating reasons for and period of suspension.

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+ An annex to the construction contract or record of construction suspension made between the contract-assigning and -undertaking parties, indicating suspension of performance of the construction contract. - For a project subject to operation suspension, within 30 days after suspension, a written request for land rent exemption or reduction certified by the investment licensing agency must be sent to the tax agency. b/ For cases eligible for land rent exemption in the construction period under approved projects, procedures shall be carried out in the two stages below:

eligible for land rent exemption, including:

- A land lease decision, land lease contract or record of land allocation at the new production and business establishment.

diplomatic missions, foreign consular offices and representative offices of international organizations in Vietnam under treaties to which Vietnam is a contracting party or on the reciprocal principle.

certification given by the Vietnamese Ministry of Foreign Affairs or a local foreign affairs agency authorized by the Ministry of Foreign Affairs. e/ In cases eligible for land rent exemption or reduction as decided by the Prime Minister at the proposal of ministers, heads of ministerial-level agencies or government-attached agencies or chairpersons of provinciallevel People’s Committees, a dossier of request for land rent exemption or reduction must comprise the Prime Minister’s decision (a notarized or certified copy).

b/ Exemption from or reduction of other taxes in case tax agencies decide on tax exemption or reduction: For tax exemption or reduction dossiers submitted to managing tax agencies of a level, heads of these tax agencies shall decide on tax exemption or reduction or notify taxpayers of reasons for their ineligibility for tax exemption or reduction.

b/ Individuals declared by law as deceased, missing or having lost civil act capacity, and having no assets left for paying tax or fine arrears. 2. A dossier of request for remission of tax or fine arrears comprises: a/ A written request for remission of tax or fine arrears, made by the tax agency managing the taxpayer entitled to such remission according to form No. 01/XNTH provided in this Circular;

The tax agency shall request the deceased’s relatives to provide the above papers. If such paper are lost, it shall request them to make an application requesting the chairperson of the commune-level People’s Committee of the deceased’s last place of residence to certify that he/she has deceased and has no assets.

+ A written certification given by the commune-level People’s Committee of the locality in which he/she resided that he/she has no assets. The tax agency shall request relatives of the person declared as missing to provide the above papers.

taxpayers managed by provincial-level Tax Departments and dossiers submitted by district-level Tax Departments.

remission decision according to form No. 03/XNTH, or notify cases ineligible for remission of tax or fine arrears according to form No. 04/XNTH, provided in this Circular.

- To-be-remitted tax arrear corresponding to the kind of tax and tax period or the time the tax amount arises;

when the Government submits to the National Assembly for approval the general state budget settlement.

output VAT amount has not yet arisen during investment period, or for clearing of VAT on purchased goods and services used for an investment project together with declaration of VAT on production and business activities comprises a written request for refund of state budget revenues made according to form No. 01/DNHT provided in this Circular. Article 42. Dossiers of request for VAT refund in case of export

1. When payment is made in cash, a VAT refund dossier comprises: - A written request for refund of state budget revenues, made according to form No. 01/DNHT provided in this Circular;
- A statement of goods and service import and export dossiers, made according to form No. 01-3/DNHT provided in this Circular, including the export contract signed with a foreign party or export or processing entrustment contract, in case of export entrustment or export processing entrustment; the customs declaration of exports; and document of payment for export goods and services;
- A record of liquidation of the contract on export entrustment or export processing entrustment (in case the contract is completed) or a record comparing regular debts between the export entrusting party and entrusted party (in case of export entrustment or export processing entrustment);

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- The entrusted party’s written certification of the quantity of actually exported goods, enclosed with a detailed list of names, quantities, unit

prices and turnover of exported goods (in case the entrusted party exports goods of the same type of different goods owners according to each shipment and delivers goods to different customers at different unit prices). 2. When payment is made in kind, a VAT refund dossier comprises: - A written request for refund of state budget revenues, made according to form No. 01/DNHT provided in this Circular;
- A statement of goods and service import and export dossiers, made according to form No. 01-3/DNHT provided in this Circular, including the export contract signed with a foreign party; the import contract on clearing against exported goods and services signed with a foreign party; the import and export declaration; the written certification of the cleared amount, given to the foreign party; and via-bank payment documents; - The entrusted party’s written certification of the quantity of actually exported goods, enclosed with a detailed list of names, quantities, unit

prices and turnover of exported goods (in case the entrusted party exports goods of the same type of different goods owners according to each shipment and delivers goods to different customers at different unit prices). 3. In case of on-spot export, a VAT refund dossier comprises: - A written request for refund of state budget revenues, made according to form No. 01/DNHT provided in this Circular;

prices and turnover of exported goods (in case the entrusted party exports goods of the same type of different goods owners according to each shipment and delivers goods to different customers at different unit prices). 4. For processed goods, a VAT refund dossier comprises: - A written request for refund of state budget revenue, made according to form No. 01/DNHT provided in this Circular;

- A statement of goods and service import and export dossiers, made according to form No. 01-3/DNHT provided in this Circular, including the processing-ordering contract; processing-undertaking contract; the declaration of processed goods; and documents of via-bank payment for on-spot exported goods;

prices and turnover of exported goods (in case the entrusted party exports goods of the same type of different goods owners according to each shipment and delivers goods to different customers at different unit prices). 5. For goods exported for implementation of offshore investment projects, a VAT refund dossier comprises:

receiving country; the Industry and Trade Ministry’s document on the list of goods exported for implementation of the offshore investment project (indicating kinds, quantities and value of goods);

projects are implemented.

- A written request for refund of state budget revenues, made according to form No. 01/DNHT provided in this Circular;

made according to form No. 01-1/DNHT provided in this Circular; - A competent authority’s decision approving the project using nonrefundable ODA or preferential ODA loans allocated from the state budget (a copy sealed and signed by the project’s competent person). In case of multiple VAT refund, this decision is required only upon the first refund. - The ODA project-managing agency’s certification that the project is funded with non-refundable ODA or preferential ODA loans allocated from the state budget which are eligible for VAT refund (a certified copy) and that the project is not allocated state budget for VAT payment. The taxpayer is required to submit this certification together with a dossier of request for first-time VAT refund.

made according to form No. 01-1/DNHT provided in this Circular; - A written agreement between a competent Vietnamese state agency and the donor on the establishment of the representative office (a copy certified by the office);

Article 44. VAT refund for Vietnamese organizations using foreign humanitarian aid and non-refundable aid to purchase goods in Vietnam for donation

made according to form No. 01-1/DNHT provided in this Circular; - A competent authority’s decision approving aid amounts (a copy certified by the taxpayer);