To prevent fraudulence in VAT refund for foreigners, the General Department of Vietnam Customs requested provincial/municipal customs to strengthen the supervision of entry and exit of passengers with many visits in a month.
The General Department asked its local subordinates to follow provisions of Circular 72/2014/TT-BTC; customs procedures, customs inspection and supervision over goods brought by foreigners and Vietnamese people residing abroad on exit to border gates as specified in Decision 3417/QD-TCHQ; and regulations on management and use of foreigner VAT refund databases mentioned in Decision 4287/QD-TCHQ.
The General Department required customs units to intensify monitoring of passengers with many leaves in a month and a year and with big tax refund values.
In case of doubt, customs officers will make a list of Vietnamese people carrying foreign nationalities for tracking and detecting fraudulence if any.
Keywords: Preventing Fraudulent, VAT, Refund, Foreigners
