Bản dịch văn bản

CIRCULAR No. 08/2003/TT-BTC OF JANUARY 15, 2003 GUIDING THE REIMBURSEMENT OF VALUE ADDED TAX (VAT) FOR DIPLOMATIC MISSIONS, CONSULATES AND REPRESENTATIVE AGENCIES OF INTERNATIONAL ORGANIZATIONS IN VIETNAM Pursuant to May 10, 1997 Value Added Tax Law No. 02/1997/QH9; Pursuant to the Government’s Decree No. 76/2002/ND-CP of September 13, 2002 amending and supplementing a number of articles of Decree No. 79/2000/ND-CP of December 29, 2000 detailing the implementation of the Value Added Tax Law; Pursuant to the Government’s Decree No. 73/CP of July 30, 1994 detailing the implementation of the Ordinance on privileges and immunities for diplomatic missions, foreign consulates and representative agencies of international organizations in Vietnam; The Ministry of Finance hereby guides the implementation of VAT immunities for diplomatic missions, foreign consulates and representative agencies of international organizations in Vietnam as follows: I. SUBJECTS AND SCOPE OF APPLICATION Subjects entitled to diplomatic privileges and immunities, when purchasing VAT-liable goods and services in Vietnam stated at Point 2 below for use, shall be refunded the already paid VAT amounts inscribed in the value-added invoices. 1. Subjects entitled to diplomatic immunities: - Diplomatic missions, foreign consulates and representative agencies of international organizations belonging to the United Nations system, which are based Vietnam, (hereinafter called representative missions for short) and the heads of these representative missions. - Diplomats, consuls and officials of international organizations and administrative as well as technical staff of representative missions. - Representative bodies of international inter-governmental organizations outside the United Nations system and their members shall enjoy VAT privileges and immunities under the agreements signed between the Vietnamese Government and these organizations. 2. Goods and services eligible for VAT reimbursement: 2.1. For representative missions and the heads of representative missions: - The services of leasing houses for use as head-offices of the representative missions or as residences of their heads. - Daily-life electricity and water for the head-offices of the representative missions and residences of their heads. - Information and communications services: telephone (including mobile phones), facsimile, internet… as well as the services of installing and connecting these communication equipment. - Petrol or diesel oil for representative missions’ cars bearing diplomatic (NG) or foreign (NN) number plates: