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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No:
09-TC/TCT
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Hanoi, January 24th, 1995
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CIRCULAR
TO
GUIDE THE SELLING IMPORT, EXPORT DEPOSIT TAXES, DEBTS AND THE FINES FOR THE
ARREARAGE OF IMPORT, EXPORT TAXES PAYMENT
Having implemented the direction of Prime minister in the Government's correspondences
No 3934/KTTH dated July 18th 1994 and correspondences 6412/KTTH dated November
11th 1994 about the settling export import deposit tax debts;
In order to implement the fiscal
law and to give the facilities of the paying off export import taxes to the
businesses which is doing import export industries, Minister of Finance
Ministry guides the settling import export deposit tax debts and the fines for the
arrearage of import, export taxes payments as follows:
I. THE SETTLING THE IMPORT, EXPORT DEPOSIT TAX DEBTS
1. For the units that still have
import, export debts of the impost-export goods registered Customs Declaration
with Customs office before April 1st 1994, the settling are below:
a. The provincial committees or
concerned ministries direct the liquidation boards to implement the accounting
of all the debts of the dissolved units that still have import, export debts
according to the order of priority regulated in article 3, Chapter II of
Circular No 54CT/CN dated Nov. 13th 1990 of Ministry of Finance which is
guiding the settling the finance when the State run enterprises liquidate.
The local customs offices
liquidation board Department of Finance should submit to the provincial
committee, concerned ministries, Ministry of Finance and General Customs office
the case when the liquidated properties is not enough to pay import-export tax
debts.
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b. With the units of which the
operation is still going on (including dissolved unit which is joining with
others or the units which is separated into many units). The settling import,
export deposit tax debts of their goods that declared before April 1st 1992 is
as follows:
b1. The units, having no ability
to pay at once the tax debts totaling less than 1000 millions are allowed to
register the date of payment. But they must pay at least 150 millions per
month.
b2. The units having no ability
to pay at once the tax debts totaling more than 1000 millions are allowed to
register the date of payment, but the latest date must be by November 15th
1995.
The registering plan to pay
import-export deposit tax debts arise before April 1st 1992 must be implemented
at the same time all over the country in the accordance with the guidance and
unified forms which is regulated by General customs office. All the units that
break the under taken plan should be disciplined by the law.
c. The customs office must
distinguish the deposit tax debts arise before April 1st 1992 of the units that
is entrusted to import, export by others:
- The import-export tax debts of
entrusted goods (with the proof affirming the debt between Entrusted and
entrusting units).
- The import-export debt from
their own goods.
And basing on these, Customs
office will supervise the raising tax debts.
c1. The import-export tax debt
from entrusted goods of entrusted units will be transfer to the entrusting
units if there have been the conditions as follows:
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+ The entrusting unit have to
undertake the date to pay the import-export tax debts that regulated in Part
one, column 1, point b in this circular.
+ Having the permission from the
custom office to transfer the debt to the entrusting unit.
In the process of
implementation, if the entrusting unit break the plan of tax payment, this unit
will be disciplined by the law.
c2. If the entrusting units have
the tax debts, they have to undertake the plan of payment, regulated in part I,
column I point b of this circular, or they will not be allowed to finish the
customs procedures of the entrusted goods.
All the units that breaks the
undertaken plan shall be disciplined by the law.
When the entrusted units have
the tax debts from entrusted goods of entrusting with which had been dissolved,
having the proofs affirming debts with the Central Committee of Debt
Liquidation, they will be considered to isolate this debt till the committee solve
the debts for the entrusted units.
d. The tax debts of a dissolved
unit that is joining with others must be registered by the unit will that admit
the dissolved unit, the plan to pay in accordance with the regulation in Part
one, Column 1, point b of this circular.
2. All the units having the
Declaration of Export Import goods registered with Customs Office after April
1st, 1992 should be forced by the local Customs Office to pay at once all of
the import export deposit tax debts and the fine of the arrearage of import,
export tax payment must be brought to the state budget. The units delaying the tax
and fines payment shall be settled by the law.
The units that is entrusted or
entrusting the exporting, importing, having the debts of the import export
taxes and the fines for the arrearage of the tax payment of the Customs
Declaration registered after April 1st 1992, will be settled as follows:
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b- The compulsory measures will
taken to the goods that have been entrusted to the unit having no debts of
taxes or fines under the enforcement but by the units, having debts of taxes
and fines under the enforcement by the customs office (enclosed with the
Entrusting contract).
II. THE FINE FOR THE ARREARAGE OF IMPORT-EXPORT TAXES.
The fine for arrearage of
import-export tax is implemented regarding to the circular No52TC/TCT dated
June 15th 1994 of the Ministry of Finance in which there have been the guidance
about the fine mentioned above.
The Ministry of finance guides
the fine exempt of the arrearage of import-export taxes for the goods,
Imported-Exported from April 1st 1992 to September 1st 1993, of the
units that have discharged the taxes arrearage and have difficulties caused by
objective reasons, as follows.
- The units, having difficulties
caused by objective reasons will be exempted the fine for tax arrearage.
- The Units that is refurnished
the fund by the Import-Export tax money that they have paid (in the form of
Central Budget to help this unit).
- The units, established from liquidated
units, that having the tax debts from the goods of these liquidated units
(having the establishment decision the minutes of liquidation enclosed).
- The units established the
separation of one unit.
- The units that have
difficulties caused by the natural calamities, flooding and fire. The units
having the fine for the arrearage of import-export tax payment of the goods
entrusted by liquidated units will be exempted if the arrearage of
import-export tax payment have been caused by these liquidated units.
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- The proposal correspondence of
the fine exempts with the confirmation of the local tax bureau and the proposal
of provincial/city committee or concerned ministry.
- The Proof of comparison of the
debts of the fines of the arrearage of tax payment (with the confirmation of
discharging the tax debts).
- The units that have the fine
exempt after they have paid a part or the whole of fine money to the state
budget, will be repaid this money by the way of deduction of next date's tax
payment or the fine arrearage of themselves.
The ministry of finance shall
consider the fine exemption of each unit.
The General Customs Office shall
direct, guide concretely the local Customs offices to implement and announce to
the units that still have import-export tax debts so that they register and
undertake to implement all the details of this Circular.
This Circular become effectual
after signed date.
FOR THE MINISTRY OF FINANCE
VICE MINISTER
Vu Mong Giao