In clause 49 Article 1:
- Question: If an enterprise domestically sells or consumes goods which are raw materials imported for export production activities,
+ Must the customs declarant submit the electronic customs declaration by using the form 04 in the Appendix IIa to the Circular 39 or the customs declaration for change in goods use?
+ What is the deadline for the declaration of each domestic sale or consumption of imported goods?
- Answer: The enterprise must submit a new declaration and the deadline for the declaration made before the domestic consumption of imported goods is specified in clause 12 Article 1 of the Government's Decree No. 59/2018/ND-CP.
In clause 42 Article 1:
- Question: The Circular No. 39 has yet to adopt tax policies for destruction of waste collected in the export production process (including domestic and export processing enterprises).
- Answer: Pursuant to clause 49 Article 1 of the Circular 39 and Article 3 of the 2008 Law on VAT, scrap and waste are exempted from the requirement concerning declaration of import duties and VAT.
To read more answers to questions relating to debt relief and tax refund, please see the Official Dispatch No. 5914/TCHQ-TXNK dated October 9, 2018.
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