Guidance Process and procedure for Reimbursement of Value Added Tax (VAT) VIETNAM UNION OF FRIENDSHIP ORGANIZATIONS PEOPLE’S AID COORDINATING COMMITEE Final/Nov. 2013

Legal basis Value Added Tax Law. Decree No. 93 dated October 22, 2009 on the management and utilization of aid from international non-governmental organizations. Prime Minister’s opinions at official document no. 4065/VPCP-KTTH dated September 06, 1999 of Government Office. Final/Nov. 2013

Vietnamese organizations which are assigned to directly receive, manage, and utilize INGO aid for humanitarian and emergency relief objectives to purchase goods and services liable to VAT in Vietnam market, already paid VAT recorded in the supplier’s goods or service sale invoices, shall be reimbursed the paid VAT amounts by competent tax authorities of Vietnam. Subjects of application Final/Nov. 2013

 Letter of request for reimbursement of paid VAT on goods and services purchased from INGO aid.  List of sales invoices of goods and services purchased with INGO aid (Template no. 03/GTGT).  A Copy of the approval of the reception of the INGO aid by competent approving agency (certified copy from the issuing authority).  A letter by the relevant agency for finance management (Department of Debt and Foreign Finance Management under the Ministry of Finance, or Provincial Department of Fincance) certifying aid from INGOs that clearly specifies name of the donor organization, total value of grant aid, aid managing agency (or a certified copy from the issuing authority). Procedure for VAT reimbursement Final/Nov. 2013

VAT reimbursement time Tax agency is liable for settling VAT reimbursement within 15 working days after receiving tax reimbursement application. In case the application needs investigation, the tax reimbursement processing time shall not exceed 30 working days. Final/Nov. 2013