Headlines 25/02/2019 09:07 SA

Application procedures, documentation requirements and processes for special consumption tax refunds are about to take effect

Trần Yến

On February 1, 2019, the Government has promulgated the Decree No. 14/2019/ND-CP on amendments and supplements to the Decree No. 108/2015/ND-CP providing instructions on implementation of certain articles of the Law on Special Consumption Tax.

The Decree provides instructions about application procedures, documentation requirements and processes for special consumption tax refunds as follows:

- Application procedures, documentation requirements and processes for and authority over refunds of special consumption taxes on temporarily imported and re-exported goods will be subject to regulations laid down in Article 34 in the Decree No. 134/2016/ND-CP dated September 1, 2016;

- Application procedures, documentation requirements and processes for and authority over refunds of special consumption taxes on raw materials imported for manufacturing and processing of exports will be subject to regulations laid down in Article 36 in the Decree No. 134.

If import customs declarations have claims for refunds of import duties and special consumption taxes, the tax refund application documentation will be deemed as the special consumption tax refund one.

The Decree No. 14/2019/ND-CP is set to enter into force on March 20, 2019.

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