At present, there are dozens of enterprises specializing in exporting construction materials to Laos. However, in 2016, there were problems of the Circular No. 130/2016 / TT-BTC dated 12 August, therefore Enterprises can not operate, the reason are as follows

The Law No 106 / 2016OH13 issued on April 6, 2016, on the amendment of laws including the Law on VAT and the Law on Special Consumption Tax. The Government has issued Decree 100/2016 dated 1 July 2016 and the Ministry of Finance issued the circular guiding this decree, the Circular No. 130/2016 / TT-BTC dated August 12, 2016. The enterprise was trained by the Tax Department at the end of October 2016. Thus, businesses only have access to information on policies after 10 months. In this period, businesses still apply the law on VAT,and the Circular 26-2015 / TT-BTC dated May 27, 2015 for implementation. However, when carrying out the procedures at the provincial tax department to refund the VAT to the enterprise, the tax department shall have to comply with Circular No. 130/2016.

The Circular 130/2016 / TT-BTC of the Ministry of Finance required an implementation for the whole 2016. Therefore, this request was not legal, the contradictory to the landmark of implementation, the law was issued on April 6, 2016 Decree promulgated guiding the law issued on July 1 2016 and circular guiding the decree dated August 12, 2016. But the circular required to perform in the whole 2016 that is not correct, but it is only correct from the date of promulgation to after. It is best to come into effect after a period of time for businesses to timely prepare after the training.

Our enterprises buy goods of the secondary agents, the secondary agents purchase goods of first dealers, the first dealer purchase goods of manufacturers, but in point C Article 1 of the circular provisions:

"Enterprises produce natural resources and minerals products (including those directly exploited or purchased for processing) with a total value of natural resources and minerals plus energy costs accounting for 51% of the cost of production or more and products are  processed from natural resources and minerals are not subject to VAT when exported.

In cases where an enterprise does not export but sells it to another enterprise for export, the enterprise purchasing such goods for export must declare VAT as the same product produced directly by the exporting enterprise and must bear export tax according to regulations. "

"The determination of the value of natural resources, minerals, energy costs and production costs of products shall be based on the previous year's settlement; In cases where newly-set up enterprises have not yet made the final settlement report of the previous year, they shall base themselves on the investment plan. "

Therefore, our businesses have checked the tax refund, but have to wait for the production unit to reply to the message has not resolved. If our businesses are slow or not refunded while the goods have been sold to Laos, they must be bankrupt due to bank loans, repayment of the seller and expenses such as transportation, loading and unloading, and other expenses incurred in the export process.