{"id":999982715,"date":"2026-09-29T10:22:08","date_gmt":"2026-09-29T03:22:08","guid":{"rendered":"https:\/\/bizzi.vn\/?post_type=tai-lieu&#038;p=999982715"},"modified":"2026-09-29T10:22:08","modified_gmt":"2026-09-29T03:22:08","slug":"form-01-vat-invoice-value-added-tax-declaration-tax-refund","status":"publish","type":"tai-lieu","link":"https:\/\/bizzi.vn\/en\/document\/form-01-vat-invoice-value-added-tax-declaration-tax-refund\/","title":{"rendered":"Form 01\/GTGT-TKHT \u2013 Value Added Tax Invoice and Tax Refund Declaration Form"},"content":{"rendered":"<p>A value-added tax invoice that also serves as a tax refund declaration form is an integrated document used for refunding value-added tax to foreigners who purchase goods in Vietnam and take it with them when they leave the country.<\/p>\n<p>This form complies with the guidelines in Circular No. 91\/2026\/TT-BTC issued on June 30, 2026, effective from July 1, 2026, replacing Circular 32\/2025\/TT-BTC.<\/p>\n<p>Businesses use this form when selling goods at duty-free shops or when businesses are authorized to sell goods eligible for VAT refund to international tourists.<\/p>\n<p>The accountant or sales staff prepares the documents, digitally signs them for confirmation, and simultaneously transfers the information to the customs authorities for inspection at the border crossing.<\/p>","protected":false},"excerpt":{"rendered":"<p>Value-added tax invoice and tax refund declaration form (Form 01\/GTGT-TKHT) \u2013 a document used by foreigners purchasing goods to take with them when leaving the country in order to claim a VAT refund.<\/p>","protected":false},"featured_media":999982717,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false},"categories":[279],"tags":[472],"class_list":["post-999982715","tai-lieu","type-tai-lieu","status-publish","has-post-thumbnail","hentry","category-bieu-mau","tag-https-bizzi-vn-wp-content-uploads-2026-09-mau-01_gtgt-tkht_hoa-don-gia-tri-gia-tang-kiem-to-khai-hoan-thue_tt91-2026-docx"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999982715","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/tai-lieu"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999982715"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999982715\/revisions"}],"predecessor-version":[{"id":999982719,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999982715\/revisions\/999982719"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999982717"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999982715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999982715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999982715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}