Guidance on authorization procedures of FCT refund claim under Double Taxation Agreements

On August 03, 2015, the General Department of Taxation issued Official Letter No. 3114/TCT-HTQT guiding on authorization procedures of FCT refund claim. Accordingly,

There are 2 cases submitting FCT refund claim:

  • Foreign contractor submits refund claim, or
  • Legal representative of foreign contractor (is authorized by contractor) submitting refund claim. In case, the foreign contractor authorizes the company to conduct FCT refund procedures must have authorization letter for the company as legal representative implementing procedures applying to the agreement. The company will declare and sign form 02/ĐNHT issued together with Circular no. 156/2013/TT-BTC of Ministry of Finance. In this case:                                                       

If the contractor authorizes the company to conduct refund procedures, and the refunded FCT will be transfered to Contractor account, then contractor does not need to conduct consular legalization procedures (if the authorization is conducted abroad) or notarized (if authorization is conducted in Viet Nam) under regulations.

If the contractor authorizes the company to conduct refund procedures and the refunded FCT will be transferred   account of other entity, then, the contractor must conduct consular legalization procedures (if the authorization is conducted abroad) or notarized (if authorization is conducted in Viet Nam) under regulations.