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HE
MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
86/2001/TT-BTC
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Hanoi, October 29, 2001
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CIRCULAR
GUIDING THE
REFUND OF SPECIAL CONSUMPTION TAX FOR EXPORT CIGARETTES
Pursuant to the provisions in Articles 3, 4
and 12 of the Government’s Decree No. 84/1998/ND-CP of October 12, 1998
detailing the implementation of the Special Consumption Tax Law;
In order to conduct the refund of special consumption tax for export
cigarettes as mentioned in the Government’s Official Dispatch No. 651/CP-KTTH
of July 23, 2001;
The Ministry of Finance hereby guides the refund of special consumption tax
(SCT) as follows:
1. Subjects and conditions for tax refund:
Business establishments established under the
State Enterprise Law and the Enterprise Law, that have already made business
registration, called business establishments for short (including enterprises
established under the Law on Private Enterprises and the Law on Companies),
have already made tax registration, have cigarette business licenses, have
directly exported foreign-labeled or -copyright cigarettes manufactured in
Vietnam shall be entitled to SCT refund.
The SCT amount to be refunded to the
cigarette-exporting establishments is determined being the SCT amount already
collected in the stage of production of cigarettes which have been purchased by
the exporting establishments directly from Vietnam-based foreign cigarette
branches or establishments being distributors that have contracts on purchasing
cigarettes directly from Vietnam-based foreign cigarette branches.
The cigarette-exporting establishments must
register with the local tax bodies the types of export cigarettes (appellations
of cigarette labels), the names of establishments that sell cigarettes to them
for export with full dossiers and vouchers certifying the export cigarettes as
prescribed at Point 3 below.
2. Determination of the to be-refunded SCT amount:
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The to be- The volume of The level of SCT
refunded = actually- exported x already paid in the SCT amount cigarettes
production stage
The SCT level already paid in the production
stage shall be determined by the Finance Ministry (the General Tax Department)
according to the amount declared for payment in the production stage.
3. SCT refund-requesting dossiers:
The establishments which export foreign-labeled
or -copyright cigarettes manufactured in Vietnam and are entitled to the SCT
refund shall send to the Tax Departments of the provinces or centrally-run
cities where they are headquartered the written request for the SCT refund,
enclosed with the following complete dossiers:
- List of receipts of cigarette purchase;
- List of receipts of sale of export cigarettes;
- List of export, import and unsold cigarettes;
- Cigarette business licenses;
- Import/export goods declarations with the
customs offices certification on the volume of foreign-labeled or -copyright
cigarettes manufactured in Vietnam which have been already exported under the
General Customs Department’s regulations;
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- Vouchers of payment via commercial banks in
forms of letter of credit, authorized collection or money transfer in
accordance with the State Bank’s current regulations and agreement in the
export contracts. In cases where the State Bank permits the collection of cash
in freely-convertible foreign currencies, the State Bank’s permit, the foreign
party(ies) certification on the already-received goods volume and the
already-paid money amount, and the vouchers certifying that money has been
already paid into the establishments accounts at commercial banks are required.
Particularly for cases where cigarettes had been
exported to countries bordering on Vietnam in form of goods sale/purchase
across the land borders before the date of issuance of this Circular, if the
payment was made in cash (Vietnam dong or currencies of the countries having
common borders and border-gate economic zones with Vietnam) in accordance with
the State Bank’s regulations, the foreign party(ies) written certification of
the already-received goods volume are required, the already-paid money amount is
also considered valid payment voucher.
The tax refund dossiers sent by establishments
to the Tax Departments must be the originals; particularly for cigarette
business licenses, import/export goods declarations, commercial contracts and
payment vouchers, if they are copies, they must be stamped by the
establishments and certified as the true copies of originals. The
establishments must be held responsible before law for the data and vouchers
relating to the tax refund dossiers.
The tax refund dossiers shall be made quarterly.
Particularly for cases where cigarettes had been exported between January 1,
2001 and September 30, 2001, the exporting establishments shall make dossiers
requesting the lump-sum tax refund for the already exported cigarettes and send
them to their direct-managing tax bodies before November 15, 2001.
4. SCT refund order and competence:
The Tax Departments shall, when receiving the
establishments SCT refund requesting-dossiers, examine:
- The tax refund requesters to see if they are
eligible for the SCT refund or not;
- The dossiers to see if they have been made
properly or not: if not, the units shall be requested to supplement them;
- The volume of purchased cigarettes, the volume
of actually-exported cigarettes, and receipts and vouchers relating to export
cigarettes.
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Within 10 working days after receiving the tax
refund-requesting dossiers sent by the Tax Departments, the General Tax
Department shall have to examine and determine the to be-refunded SCT amount
and submit such to the Finance Ministry for decision on the SCT refund to the
establishments.
The SCT amount refunded to the establishments
which export foreign-labeled or -copyright cigarettes manufactured in Vietnam for export must be accounted into the establishments income for determining the
income liable to enterprise income tax.
5. Statue of limitations for implementation:
The refund of SCT under this Circular’s guidance
applies to foreign-labeled or -copyright cigarettes manufactured in Vietnam for export as from January 1, 2001.
FOR THE FINANCE MINISTER
VICE MINISTER
Vu Van Ninh