Công văn 5119/TCT-CS hoàn thuế giá trị gia tăng khi chuyển đổi thành doanh nghiệp chế xuất

• Số hiệu: 5119/TCT-CS
• Loại văn bản: Công văn
• Nơi ban hành: Tổng cục Thuế
• Người ký: Cao Anh Tuấn
• Ngày ban hành: 03/12/2015

THE MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------
No. 5119/TCT-CS Re: VAT .	Hanoi, December 3, 2015

To: Department of Taxation of Bac Giang Province

In reply to the Official Dispatch No. 3792/CT-KTT1 dated September 14, 2015, the Official Dispatch dated August 5, 2015 of Department of Taxation of Bac Giang Province on VAT refund upon conversion to export processing enterprise of BOVIET Solar Technology Co., Ltd, with the consent of the Ministry of Finance, General Department of Taxation gives some opinions as follows:

Official Dispatch No. 17924/BTC-TCT dated December 22, 2009 of the Ministry of Finance stipulates as follows:  "Where an enterprise, in the course of doing business or making investment and having not earned revenue, proceeds the conversion to an export processing enterprise and it has excess input VAT credits associated with input assets, goods and services (including land rents) in the pre-conversion period and such assets, goods and services keep serving the operation of the export processing enterprise, this enterprise shall be entitled to a refund of the excess input VAT credits in the pre-conversion period.”

Point d.2 Clause 4 Article 49 of Circular No. 128/2013/TT-BTC dated September 10, 2013 on customs procedures; customs supervision and inspection; export duties, import duties and tax administration of exported and imported goods stipulates as follows:

“Article 49. Customs procedure for exported and imported goods of export processing enterprises

1. General principles

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4. Reports on imported, exported, and unused raw materials

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d.1) Where an export processing enterprise is converted into a company that is not entitled to export processing benefits:

d.1.1) Liquidate imported assets and goods;

d.1.2) Determine imported assets and goods that are unsold;

d.1.3) Collect tax;

d.1.4) Imported assets and goods shall be liquidated and determined before the conversion.

d.2) Where a company that is not entitled to export processing benefits is converted into an export processing enterprise:

d.2.1) The company shall the quantity of unused raw materials; the customs authority shall check the unsold raw materials and collect tax as prescribed;

d.2.2) Before the conversion, the company shall pay all outstanding taxes and fines to the customs authority.  The customs authority shall apply the taxation and customs policies on export processing enterprises after the company has fulfilled tax and customs obligations to the customs authority.”

Clause 8 Article 14 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance stipulates:

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If the taxpayer finds that the input VAT is incorrectly declared, an adjustment may be made before the tax authority or a competent authority announces the decision on tax inspection at the taxpayer’s premises.”

Pursuant to report of Department of Taxation of Bac Giang Province in the Official Dispatch No. 3066/CT-KTT1 and enclosed documents: On September 18, 2014, BOVIET Solar Technology Co.,Ltd was permitted to be converted to the export processing enterprise according to the second modified investment certificate, and it will not be required to declare or pay VAT since then. However, the discussion between the Company and customs authority on the final number of unused materials requires more the time. On December 4, 2014, BOVIET Solar Technology Co.,Ltd sent the customs authority a request for reaching the final number of unused materials to complete the procedures for conversion to export processing enterprise. On December 5, 2014, the customs authority made a report on imported, exported, and unused raw materials of BOVIET Solar Technology Co.,Ltd. Pursuant to Point d.2.2 Clause 4 Article 49 of Circular No. 128/2013/TT-BTC dated September 10, 2013 on customs procedures; customs supervision and inspection; export duties, import duties and tax administration of exported and imported goods, the customs authority shall apply the taxation and customs policies on export processing enterprises after the company has fulfill tax and customs obligations to the customs authority.

BOVIET Solar Technology Co.,Ltd was permitted by the customs authority to apply taxation and customs policies on export processing enterprises since December 5, 2014 (the date on which the customs authority made a report on imported, exported, and unused raw materials of BOVIET Solar Technology Co.,Ltd). Accordingly, from September 18, 2014 to November 31, 2014, BOVIET Solar Technology Co.,Ltd declared input VAT according to the sales invoices and documents of payment of VAT upon importation.

Pursuant to the above provisions: General Department of Taxation concurs with the proposal of Department of Taxation of Bac Giang Province in the Official Dispatch No. 3792/CT-KTT1 dated September 14, 2015 that Department of Taxation shall consider refunding the excess input VAT credits from September 18, 2014 to November 30, 2014 which BOVIET Solar Technology Co.,Ltd has not recorded as expenses (according to date of inspection report of December 5, 2014 considered as the date on which the customs authority in charge of industrial parks of Bac Giang reached the final number of unused materials).

PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Cao Anh Tuan