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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. 59/2007/TT-BTC
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Hanoi, June 14, 2007
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CIRCULAR
GUIDING THE IMPLEMENTATION OF IMPORT TAX AND EXPORT TAX AND
ADMINISTRATION OF TAXES ON IMPORTS AND EXPORTS
Pursuant to June 14, 2005 Law No.
45/2005/QH11 on Import Tax and Export Tax;
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 1005 Law
No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs
Law;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005,
detailing the implementation of the Law on Import Tax and Export Tax;
Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005,
detailing the implementation of a number of articles of the Customs Law
regarding customs procedures, inspection and supervision;
Pursuant to the Government’s Decree No. 85/2007/ND-CP of May 25, 2007,
detailing the implementation of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 66/2002/ND-CP of July 1, 2002, on
luggage quotas for persons on entry or exit and gifts and donations eligible
for tax exemption;
The Ministry of Finance guides the implementation of import tax and export tax
and administration of taxes on imports and exports as follows:
Part A
GENERAL
GUIDANCE
I. TAXABLE OBJECTS:
Except for those specified in Section II, Part A of this
Circular, goods in the following cases are liable to import tax or export tax.
1. Goods imported or exported through Vietnam’s border gates or border, including goods imported or exported through road or
waterway border gates, seaport, airport or transnational railway checkpoints,
international posts and other places for customs clearance established under
decisions of competent state agencies.
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3. Other traded or exchanged goods that are considered
imports or exports.
II. TAX-FREE OBJECTS:
Goods in the following cases are not liable to import tax
or export tax:
1. Goods transited or transported by border-gate transfer
through Vietnam’s border gates or border under the customs law.
2. Humanitarian aid goods, non-refundable aid goods
provided by foreign governments, United Nations organizations,
inter-governmental organizations, international organizations, foreign
non-governmental organizations (NGOs), foreign economic organizations or
individuals to Vietnam and vice versa, for socio-economic development or other
humanitarian purposes, under official documents between the two sides which are
approved by competent authorities; humanitarian aid and emergency relief for
overcoming consequences of wars, natural disasters or epidemics.
3. Goods exported from non-tariff zones to abroad;
goods imported from abroad into non-tariff zones and for use within these zones
only; goods brought from one non-tariff zone to another.
4. Exported petroleum liable to the State’s royalties
tax.
Procedures and dossiers applicable to the above cases
comply with the provisions of the Customs Law, documents detailing and guiding
the implementation of the Customs Law and other relevant documents.
III. TAXPAYERS; SUBJECTS AUTHORIZED TO
PAY TAX, GUARANTEEING TAX PAYMENT OR PAYING TAX ON OTHERS’ BEHALF, BELOW
COLLECTIVELY REFERRED TO AS TAXPAYERS:
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1.1. Owners of imports or exports.
1.2. Organizations entrusted to import or export.
1.3. Individuals having imports or exports on entry or
exit; sending or receiving goods through Vietnam’s border gates or border.
2. Subjects authorized to pay tax, guaranteeing tax
payment or paying tax on others’ behalf include:
2.1. Customs procedure clearance agents, when they are
authorized by taxpayers to pay tax for imports or exports.
2.2. Enterprises providing international postal or
express mail services, when they pay tax on taxpayers’ behalf.
2.3. Credit institutions or other organizations operating
under the Law on Credit Institutions, when they provide guarantee for, or pay
tax on behalf of, taxpayers under the provisions of Section IV, Part C of this
Circular.
IV. APPLICATION OF TREATIES:
Where a treaty to which the Socialist Republic of Vietnam
is a contracting party contains provisions on taxes on imports and exports
different from those of this Circular, the provisions of that treaty prevail.
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Goods purchased, sold or exchanged by border inhabitants
within certain quotas are exempt from import tax and export tax. Their
extra-quota quantities are taxed.
Tax-free quotas of goods purchased, sold or exchanged by
border inhabitants comply with current provisions of a Prime Minister
decision.
VI. EXCHANGE RATES FOR TAXABLE-VALUE
DETERMINATION, TAX PAYMENT CURRENCY:
1. The exchange rate between Vietnam dong and a foreign
currency used for determining the taxable value is the average transaction
exchange rate on the inter-bank foreign exchange market announced by the State
Bank of Vietnam at the time of tax calculation, published daily on Nhan Dan
(People) newspaper and the website of the State Bank of Vietnam. On a day when Nhan Dan newspaper is not published or is published without exchange
rate information or no exchange rate information is posted on the website or
reaches the border gate, the preceding day’s exchange rate already used for tax
calculation will be used.
If a taxpayer makes declaration before the date of
registration of the customs declaration, the exchange rate for tax calculation
is that applied on the date of declaration, provided that date preceeds not
more than three days the date of registration of the customs declaration.
For a foreign currency for which the average transaction
exchange rate on the inter-bank foreign exchange market has not yet been
announced by the State Bank of Vietnam, its exchange rate may be determined on
the basis of the US dollar (USD)-Vietnam dong (VND) exchange rate and the
exchange rate between the USD and that foreign currency announced by the State
Bank of Vietnam at the time of tax calculation.
2. Tax payment currency: Import tax and export tax are
paid in Vietnam dong or a freely convertible foreign currency. That foreign
currency must be converted into VND at the average transaction exchange rate on
the inter-bank foreign exchange market announced by the State Bank of Vietnam at the time of tax calculation.
VII. TAX ADMINISTRATION PRINCIPLES:
Administration of taxes on imports and exports must be
conducted in a public, transparent and equal manner, ensure lawful rights and
benefits of taxpayers, be based on the evaluation of taxpayers’ tax law
observance, and give priority and create favorable conditions for taxpayers
with good tax law observance records.
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Goods owners with good customs law observance records
shall comply with the guidance in the Ministry of Finance’s Circular guiding
customs procedures, customs inspection and supervision.
VIII. TAX DOSSIERS:
1. Tax dossiers referred to in this Circular include
dossiers for tax declaration, tax exemption, consideration of tax exemption,
reduction or refund, remission of outstanding tax or fine amounts, extension of
tax payment time limit or retrospective collection of tax.
2. If copies or Vietnamese translations are required in
tax dossiers guided in this Circular, taxpayers or their authorized
representatives shall certify true copies or verbatim translations of original
papers, append their signatures and seals on those copies or translations, and
bear responsibility before law for their legality.
3. Apart from papers to be submitted according to
regulations, taxpayers shall enclose with their tax dossiers lists of dossier
documents.
Part B
TAX
BASES, TAX CALCULATION METHODS
I. GOODS SUBJECT TO
THE APPLICATION OF AD VALOREM TAX RATES:
1. Import tax and export tax bases:
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The quantity of imports or exports used as a tax base is
the actually imported or exported quantity of each goods item.
1.2. Taxable value complies with the guidance in the
Ministry of Finance’s Circular guiding the customs valuation of imports and
exports.
1.3. Tax rates:
1.3.1. Export tax rates: Export tax rates for exports are
specified for every goods item in the Export Tariff promulgated by the Minister
of Finance.
1.3.2. Import tax rates: Import tax rates for imports,
which are specified for every goods item, include preferential tax rates,
particularly preferential tax rates and ordinary tax rates:
1.3.2.1. Preferential tax rates are applicable to imports
originating from countries or groups of countries or territories which grant
most-favored-nation treatment in trade relations with Vietnam (these countries, groups of countries and territories are announced by the Ministry
of Trade). Preferential tax rates are specified for every goods item in the Preferential
Import Tariff promulgated by the Minister of Finance. Taxpayers shall declare
the origin of goods by themselves and be held responsible before law for the
origin of goods.
1.3.2.2. Particularly preferential tax rates are
specified for every goods item in the Minister of Finance’s decisions and
guided in the Ministry of Finance’s Circular No. 45/2007/TT-BTC of May 7, 2007.
1.3.2.3. Ordinary tax rates are applicable to imports
originating from countries, groups of countries or territories which do not
grant most-favored nation treatment or special import tax preferences to Vietnam. The uniformly applied ordinary tax rate is equal to 150% of the preferential tax
rate of each goods item specified in the Preferential Import Tariff.
Ordinary tax rate = Preferential tax rate x 150%
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1.3.3. Apart from being taxed under Points 1.3.2.1,
1.3.2.2 and 1.3.2.3 of this Section, if goods are excessively imported into Vietnam, are subsidized or dumped, or there is discrimination against Vietnamese exports,
anti-dumping tax, anti-subsidy tax, anti-discrimination tax or safeguard tax
shall be imposed on these goods in accordance with separate guiding legal
documents.
2. Import tax and export tax calculation methods:
On the basis of the actually imported or exported
quantity of each goods item stated in the customs declaration, the taxable
value and the tax rate of the goods item concerned, the payable tax amount is
determined according to the following formula:
Actually imported or
Payable exported quantity Taxable Tax
rate of
import tax = of units of each goods x value of each x the
goods
or export tax item specified in unit of goods item
concerned
the customs declaration
If the actually imported or exported quantity of goods is
different from that indicated in the commercial invoice due to the
characteristics of goods in compliance with the delivery conditions and payment
conditions stated in the goods sale and purchase contract, the payable import tax
or export tax amount shall be determined on the basis of the value actually
paid for the imports or exports and the tax rate of the goods item concerned.
Example: In a commercial invoice of petrol-importing
enterprise A, the value actually paid for an imported lot of petrol is: 100
liters of petrol x VND 6,000/liter = VND 600,000. However, upon customs
clearance, the actually imported volume of petrol is 95 liters in compliance
with the delivery and payment conditions stated in the goods sale and purchase contract.
In this case, the payable import tax amount shall be determined on the basis of
the amount of VND 600,000 actually paid for the imported lot of petrol and the
import tax rate of petrol.
II. GOODS SUBJECT TO
SPECIFIC TAX:
1. Import tax or export tax bases:
1.1. Quantity of imports or exports:
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1.2. Level of specific tax per unit of goods
2. Import tax or export tax calculation method:
The amount of specific tax payable for goods subject to
specific tax shall be determined according to the following formula:
Actually
imported Level
Payable or exported quantity of of
specific
import or export = units of each goods item x tax
per
tax amount written in the customs unit
of
declaration goods
Part C
TAX
DECLARATION, TAX PAYMENT
I. TAX DECLARATION:
1. Principles for tax declaration and payment are defined
in Article 4 of the Government’s Decree No. 85/2007/ND-CP of May 25, 2007,
detailing the implementation of the Law on Tax Administration (below referred
to as Decree No. 85/2007/ND-CP of May 25, 2007).
2. Tax declaration dossiers:
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2.2. In the following specific cases, a tax declaration
dossier must additionally contain:
- Written declaration of the value of imports, for
imports subject to value declaration: one original;
- Certificate of origin (C/O) of goods eligible for
particular preferences, for goods eligible for particularly preferential import
tax rates: one original;
- Depending on specific cases of import of machinery,
equipment, means of transport not liable to value-added tax (VAT) specified at
Point 4, Article 4 of the Government’s Decree No. 158/2003/ND-CP of December
10, 2003, detailing the implementation of the VAT Law, one of the following
papers is additionally required:
+ Contract winning notice and contract on sale of goods
to enterprises according to bidding results (the contract-winning notice
clearly states that payable goods prices are VAT-exclusive), for goods not
liable to VAT and imported by the contract winner;
+ Financial leasing contract, for financial leasing
companies importing goods for the financial leasing purpose;
+ A competent agency’s document assigning tasks to
organizations to carry out programs, projects or schemes on scientific research
and technological development or a scientific and technological contract
between the contracting parties, for goods imported for scientific research and
technological development purposes;
+ Certification by the director of the enterprise or the
head of the scientific research agency of different kinds of imports to be used
as fixed assets, used directly in scientific research and technological
development activities or petroleum field exploration and development; or for
imports being special-use aircraft parts.
Particularly for aircraft, drill platforms or ships that
cannot be manufactured at home and are hired from foreign countries for use in
production or business and not liable to VAT, hirers are required to produce
only hire contracts signed with foreign parties to customs offices.
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- For goods eligible for exemption from import tax or
export tax, the guidance at Point 2, Section I, Part D of this Circular must be
complied with.
3. Time limit and place of submission of tax declaration
dossiers; receipt, examination and processing of tax declaration dossiers:
The time limit and place of submission of tax declaration
dossiers; receipt, examination and processing of tax declaration dossiers are
those applicable to customs dossiers.
4. Supplementation of tax declaration dossiers:
4.1. Cases of supplementation:
Cases of supplementation of tax declaration dossiers for
imports and exports are specified in Clause 2, Article 34 of the Law on Tax
Administration.
4.2. Supplemented contents:
Contents supplemented to tax declaration dossiers for
imports and exports include:
4.2.1. Additional documents and information to serve as a
basis for determination of tax calculation factors and bases or identification
of tax-free objects or objects eligible for tax exemption, tax reduction or tax
refund consideration.
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- If the additional declaration leads to an increase in
payable tax amounts, taxpayers shall determine by themselves late payment fine
amounts on the basis of late paid tax amounts, number of days of late payment
and fine levels specified in Article 106 of the Law on Tax Administration. If
taxpayers cannot determine by themselves or determine inaccurately late payment
fine amounts, customs offices shall determine and notify taxpayers of those
amounts.
- If the additional declaration leads to a decrease in
payable tax amounts, taxpayers may have the decreased tax amounts offset after
they pay tax amounts and fines (if any) according to Article 45 of the Law on
Tax Administration. The offsetting is made under the guidance at Point 5,
Section IV, Part E of this Circular.
4.3. Written requests for additional declaration must be
made according to a set form (not printed herein).
4.4. Processing of supplemented dossiers:
Customs offices that carry out customs procedures for
goods lots for which declaration dossiers are supplemented shall receive and
examine supplemented dossiers and notify examination results to taxpayers:
- Within eight working hours for taxpayers that detect by
themselves errors in their submitted dossiers and make additional declaration
to customs offices before the actual inspection of goods or issuance of a
decision on exemption from actual inspection of goods.
- Within five working days from the date of receipt of
supplemented dossiers for other cases.
II. TIME OF TAX
CALCULATION:
The time for calculating import tax or export tax is the
date taxpayers register their customs declarations. The import tax or export
tax is calculated on the basis of the tax rate, taxable value and tax
calculation exchange rate at the time of tax calculation. Where a taxpayer
makes electronic declaration, the time of tax calculation must comply with
regulations on e-customs procedures.
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III. TAX PAYMENT TIME
LIMIT:
1. Export tax payment time limit:
For exports, this time limit is 30 (thirty) days from the
date taxpayers register their customs declarations.
2. Import tax payment time limit:
2.1. For imported consumer goods on the list of consumer
goods published by the Trade Ministry, tax must be fully paid before receipt of
goods, except for the following cases:
2.1.1. If taxpayers have their payable tax amounts
guaranteed, the tax payment time limit is the guarantee duration, which,
however, must not exceed 30 days from the date taxpayers register their customs
declarations.
The guarantee shall comply with the guidance in Section
IV of this Part.
2.1.2. If consumer goods on the list of consumer goods
published by the Trade Ministry are imported in direct service of security,
defense, scientific research or education and training, and are eligible for
import tax exemption consideration, the tax payment time limit is 30 days from
the date taxpayers register their customs declarations.
If goods, through inspection, are identified to be
ineligible for tax exemption consideration, taxpayers shall re-declare and
re-calculate tax and late tax payment fine amounts (if any) within the tax
payment time limit for consumer goods specified at Point 2.1 of this Section.
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2.2.1. For supplies or raw materials imported for direct
use in the production of exports (including also consumer goods on the list of
consumer goods published by the Trade Ministry), the tax payment time limit is
275 (two hundred seventy five) days from the date taxpayers register their
customs declarations.
2.2.1.1. The condition for application of the 275-day tax
payment time limit, apart from tax declaration dossiers stated at Point 2,
Section I of this Part, is taxpayers’ written registrations of supplies and raw
materials imported for direct production of exports;
For some special cases in which the production cycle or
the cycle of reservation of supplies and raw materials is longer than 275 days,
the tax payment time limit may be longer than 275 days. The extended time limit
must not exceed the time limit for goods delivery stated in the contracts for
export of products produced from imported raw materials and supplies for which
extension of the tax payment time limit is requested or must not exceed the
production cycle.
The condition for application of the 275-day-plus tax
payment time limit, apart from tax declaration dossiers guided at Point 2,
Section I of this Part, is the submission by taxpayers to local customs
departments where import customs declarations of raw materials and supplies are
registered of the following papers:
+ Written request for application of the 275-day-plus tax
payment time limit for each specific case suitable to the actual reservation of
raw materials and supplies, clearly stating the reason for the time limit
extension, the tax amount for which extension is requested, the requested
extension, description of the production process and duration, and commitment
on the accuracy of the declared contents: one original;
+ Written registration of imported supplies and raw materials
for direct use in production of exports: one original;
Local customs departments where import customs
declarations of raw materials and supplies are registered shall receive and
examine dossiers and process them as follows:
If dossiers are complete and submitted by eligible
subjects, they shall propose a solution and transfer the dossiers to the
General Department of Customs for consideration and decision on tax payment
time limit extension.
If it is necessary to check and verify the actual
production cycle or the cycle of reservation of supplies and raw materials, the
General Department of Customs shall assign local Customs Departments to
coordinate with tax agencies and concerned agencies in doing so and reporting
to the General Department of Customs before making written official replies.
The verification must be recorded in writing, clearly describing the cycle of
producing products from raw materials and supplies for which extension of the
tax payment time limit is requested.
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- For the quantity of raw materials and supplies imported
for use in the production of products which, however, are not exported, the tax
payment time limit must be recounted to be 30 days from the date of customs
declaration registration and a late tax payment fine is imposed from the 31st
day to the date of tax payment, and taxpayers shall be administratively
sanctioned according to regulations.
- For the quantity of imported raw materials and supplies
already used in the production of products which are actually exported after
the tax payment time limit, a late tax payment fine is imposed from the date
following the expiration of the tax payment time limit to the date of actual
exportation or the date of tax payment (if tax is paid before the date of
actual exportation).
If a taxpayer is eligible for the application of the tax
payment time limit of 275 or more days but fails to export their products or
export them after the expiration of the tax payment time limit, the taxpayer
shall pay tax (if exporting products after the tax payment time limit, the
taxpayer shall pay tax upon the expiration of the applicable tax payment time limit
and may get the paid tax amount refunded upon the actual exportation of
products) and be fined as specified above.
2.2.2. For goods traded by the mode of temporary export
for re-import or temporary import for re-export, the tax payment time limit is
15 (fifteen) days from the date of expiration of the time limit for temporary
export for re-import or temporary import for re-export (applicable also to
cases of permitted extension).
If a taxpayer eligible for the application of the tax
payment limit for goods traded by the mode of temporary export for re-import
fails to export its goods or exports its goods after the expiration of the tax
payment time limit, he/she/it shall be handled as follows:
- If goods are not exported, the tax payment time limit
must be re-counted as for consumer goods on the list of consumer goods
published by the Trade Ministry or is 30 days from the date of customs
declaration registration as for other goods and the taxpayer shall be fined for
late payment or administratively sanctioned according to regulations;
- If goods are exported after the expiration of the tax
payment time limit, the late tax payment fine is imposed from the date
following the expiration of the tax payment time limit to the date of actual
exportation or the date of tax payment (if tax is paid before the date of
actual exportation).
2.2.3. For other cases of imports (including those on the
list of consumer goods published by the Ministry of Trade but used as supplies
or raw materials directly for production) other than the two cases specified at
Points 2.2.1 and 2.2.2 above, the tax payment time limit is 30 (thirty) days
from the date taxpayers register their customs declarations.
2.3. Import tax payment time limits for taxpayers with
poor tax law observance records:
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The guarantee must comply with the guidance in Section IV
of this Part.
2.3.2. If their payable tax amounts are not guaranteed by
a credit institution or another organization operating under the Law on Credit
Institutions, taxpayers shall pay tax in full before receiving goods.
2.3.3. For goods that are imported in direct service of
security, defense, scientific research, education and training and eligible for
import tax exemption consideration, the tax payment time limit is 30 days from
the date taxpayers register their customs declarations.
If goods are determined, through inspection, to be
ineligible for tax exemption consideration, taxpayers shall re-declare and
re-count the tax payment time limit as for consumer goods and pay a fine for
the late tax payment period counting from the date of receipt of goods to the
date of tax payment.
3. Tax payment time limits for imports or exports in
other cases:
3.1. For goods imported or exported without goods sale
and purchase contracts; goods imported or exported by border inhabitants, tax
must be fully paid before goods are exported to abroad or imported into
Vietnam.
3.2. If imports or exports still under customs
supervision are temporarily seized by a competent state agency for
investigation and handling, the tax payment time limit for each kind of goods
complies with the provisions of Points 1 and 2 of this Circular and is counted
from the date the competent state agency issues a document permitting the release
of the temporarily seized goods.
3.3. For imports or exports for which a single customs
declaration is registered for multiple importations or exportations, the tax
payment time limit for each date of actual importation or exportation of goods
complies with the provisions of Points 1 and 2 of this Section.
3.4. If technical standard, quality, quantity or kind
appraisal is required to assure accurate tax calculation (such as determination
of the appellation of the goods item and its code according to the import tax
tariff, the quality, quantity, technical standards, the condition of imported
goods (old or new)…), taxpayers shall still pay tax according to their
declarations registered with customs offices; meanwhile, customs offices shall
notify taxpayers of the appraisal reasons, and if the appraisal results are
different from taxpayers’ declarations, thus leading a change in payable tax
amounts, taxpayers shall pay tax according to appraisal results.
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3.5. Tax payment time limit for cases of tax assessment
by customs offices:
- For goods after customs clearance: For differences
between tax amounts assessed by customs offices and those calculated and
declared by taxpayers themselves when carrying out customs procedures, the tax
payment time limit is 10 (ten) days from the date the customs offices sign tax
assessment documents.
- For goods before customs clearance: For differences
between tax amounts assessed by customs offices and those calculated and
declared by taxpayers themselves when carrying out customs procedures, the tax
payment time limit for each specific case complies with the guidance at Points
1 and 2 of this Section.
IV. GUARANTEE FOR
PAYABLE TAX AMOUNTS:
1. If a taxpayer has his/her payable tax amount
guaranteed by a credit institution or another organization operating under the
Law on Credit Institutions, the tax payment time limit is the guarantee
duration which must, however, not exceed the tax payment time limit for each
case guided in Section III above and the guarantee document of that institution
or organization must be submitted to the customs office.
1.1. A guarantee document must be the original and have
the following principal contents:
- Name, tax identification number, address, telephone
number and facsimile number of the guaranteed taxpayer and the guaranteeing
organization;
- Guarantee purpose;
- Guaranteed customs declaration or serial numbers of
contracts, invoices and bills of lading, for guarantees provided before customs
procedures are carried out;
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- Commitment of the guaranteeing organization, clearly
stating its full responsibility for payment of tax and late tax payment fine
for the taxpayer in case the taxpayer fails to fully pay tax within the tax
payment time limit.
- Guarantee duration.
1.2. Upon the expiration of the guarantee duration in
case this duration is shorter than the tax payment time limit or upon the
expiration of the tax payment time limit in case the guarantee duration is
equal to or longer than the tax payment time limit, if the taxpayer fails to fully
pay tax, the guaranteeing organization shall pay the tax and late tax payment
fine amounts (if any) on behalf of the taxpayer. The late tax payment duration
is counted from the date of expiration of the guarantee duration or the date of
expiration of the tax payment time limit, as the case may be.
V. PLACES AND MODES
OF TAX PAYMENT:
1. Taxpayers shall pay tax for imports or exports
directly into the State Treasury or through commercial banks, credit
institutions and other service organizations defined in Article 44 of the Law
on Tax Administration.
2. If taxpayers pay tax in cash but the State Treasury
does not organize tax collection in cash at places where customs procedures are
carried out, customs offices where customs declarations are registered shall
collect tax amounts from taxpayers and remit all collected tax amounts into the
State Treasury according to regulations.
3. If at the time of customs declaration registration,
taxpayers owe tax and fine amounts to other customs offices and wish to pay those
amounts at customs offices where they are carrying out customs procedures, they
shall declare and pay tax by themselves to customs offices.
4. The State Treasury, commercial banks, credit
institutions and other service organizations shall issue state budget
remittance papers made according to a form set by the Ministry of Finance to
taxpayers.
Customs offices shall issue tax receipts made according
to a form set by the Ministry of Finance to taxpayers in case they collect tax
in cash.
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VI. ORDER OF PAYING
TAX AMOUNTS:
1. Taxpayers are obliged to pay tax amounts in the order
specified in Article 45 of the Law on Tax Administration.
- The priority order of paying tax amounts is outstanding
tax amounts, tax amounts to be retrospectively collected, tax amounts due and
fine amounts, in case a taxpayer has all these amounts.
- If a taxpayer owes only one kind of tax amounts, he/she
shall pay them in a temporal order, e.g., amounts arising earlier must be paid
first, amounts arising later paid subsequently.
2. The State Treasury and customs offices shall exchange
information on the collection of tax and fine amounts in order to determine the
priority order and collect those amounts in that order, specifically as
follows:
2.1. Customs offices shall monitor tax amounts owed by
taxpayers, guide taxpayers in paying these amounts in the priority order, and
build a database for reference and tax payment by taxpayers in the priority
order.
2.2. Based on taxpayers’ tax payment receipts, the State
Treasury shall account paid tax amounts as state budget revenues and supply receipts
and detailed information on paid tax amounts to customs offices for monitoring
and management.
2.3. If taxpayers pay tax amounts not in the priority
order, customs offices shall make and send orders on adjustment of collected
tax amounts to the State Treasury for adjustment, and concurrently notify
taxpayers of adjusted tax and fine amounts.
2.4. If taxpayers fail to specify amounts paid for each
kind of tax amount in tax payment receipts, customs offices shall account the
collected tax amounts in the priority order and concurrently notify them to the
State Treasury for accounting of state budget revenues and to taxpayers.
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VII. TAX ASSESSMENT:
1. Cases of tax assessment:
Customs offices shall make tax assessment only for the
cases specified in Article 39 of the Law on Tax Administration; Articles 25 and
26 of Decree No. 85/2007/ND-CP of May 25, 2007.
2. Principles for tax assessment:
Tax assessment must adhere to the principles specified in
Article 36 of the Law on Tax Administration.
3. Tax assessment bases:
Bases for customs offices to assess tax are taxable
quantity and value; origin of goods; import tax, export tax, special
consumption tax and value-added tax rates, exchange rate for tax calculation of
actually imported or exported goods; prescribed tax calculation methods and
other information and databases specified in Article 27 of Decree No.
85/2007/ND-CP of May 25, 2007.
4. Tax assessment procedures and order:
4.1. Tax assessment for imports and exports shall be made
in the course of carrying out customs procedures or after the customs clearance
of goods, aiming to assess the total payable tax amount of each goods item or
customs declaration, or to assess every relevant factor serving as a basis for
determination of the total payable tax amount of each goods item or customs
declaration.
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4.3. Taxpayers shall pay tax amounts assessed by customs
offices. If disagreeing with tax amounts assessed by customs offices, taxpayers
shall still pay those tax amounts but may request the customs offices to give
explanations or may lodge complaints or institute legal actions against the tax
assessment under the provisions of law on complaints and denunciations.
4.4. If tax amounts assessed by customs offices are
higher than those which taxpayers must pay according to regulations, customs
offices shall refund overpaid tax amounts and pay compensations for damage
under complaint settlement decisions of competent state agencies or judgments
or rulings of courts.
Part D
TAX
EXEMPTION, CONSIDERATION OF TAX EXEMPTION, TAX REDUCTION
I. TAX EXEMPTION:
1. Objects eligible for tax exemption:
Goods imported or exported in the following cases are
exempt from import tax or export tax:
1.1. Goods temporarily imported for re-export or
temporarily exported for re-import for participation in trade fairs,
exhibitions or product displays; machinery, equipment and professional
equipment temporarily imported for re-export or temporarily exported for
re-import in service of conferences, seminars, scientific research, sport
competitions, cultural performances, art performances, medical examination and
treatment… within a period of 90 days or less (excluding machinery and
equipment temporarily imported for re-export eligible for consideration of tax
refund specified at Point 9, Section I, Part E of this Circular). At the end of
trade fairs, exhibitions or product displays or events as provided for by law,
temporarily exported goods must be re-imported into Vietnam or temporarily
imported goods must be exported abroad.
1.2. Goods being movables brought by Vietnamese or
foreign organizations or individuals into Vietnam or abroad within prescribed
quotas, including:
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1.2.2. Movables brought by Vietnamese organizations or
individuals that are permitted to go abroad on business or working missions and
brought back into the country at the end of their business or working period.
1.2.3. Movables brought into Vietnam by overseas
Vietnamese families or individuals that are permitted to permanently reside in
Vietnam or brought abroad by Vietnamese families or individuals that are
permitted to permanently reside in foreign countries; movables brought into
Vietnam by foreigners that are permitted to permanently reside in Vietnam or
brought abroad by foreigners that are permitted to permanently reside in
foreign countries;
Particularly for cars and motorbikes currently used by
families or individuals that are permitted to permanently reside in Vietnam, each family is entitled to exemption from import tax on only one car and one
motorbike.
1.3. Goods imported or exported by foreign organizations
or individuals that enjoy diplomatic privileges and immunities in Vietnam must comply with the provisions of the Ordinance on Privileges and Immunities for
Diplomatic Missions, Consulates and Representative Offices of International
Organizations, and documents detailing and guiding the implementation of this
Ordinance.
1.4. Goods imported for export processing for
foreign parties under signed processing contracts are exempt from import tax
and products which are exported back to foreign parties are exempt from export
tax. Goods exported to abroad for processing for Vietnamese parties under
signed processing contracts are exempt from export tax and post-processing
products are liable to import tax (excluding the value of supplies and raw
materials exported abroad for processing under signed processing contracts;
import tax rates are those applicable to imported post-processing products; and
the origin of products is the country where processing is undertaken),
including:
- Raw materials imported or exported for processing;
- Supplies imported or exported for use in the production
or processing (papers, chalk, painting brushes, markers, clothe pins, printing
ink, glue brushes, screen-printing frames, erasing crepe, varnishes...), if
enterprises can set their consumption norms and wastage ratios;
- Goods imported or exported for use as processing
samples;
- Machinery, equipment imported or exported in direct
service of processing as agreed in processing contracts. Upon the expiration of
the processing contracts, they must be re-exported or re-imported; otherwise,
they must be declared for tax payment according to regulations;
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- Finished products imported for affixation to processed
products or packing together with processed products into complete goods for
export are exempt from tax like raw materials or supplies imported for
processing, if they satisfy the following conditions: (i) They are expressed in
the processing contracts or annexes thereto; (ii) the table of norms of
imported raw materials and supplies used for the processing purpose must
contain the norms of these finished products; and (iii) they are managed like
raw materials or supplies imported for processing.
- Components and spare parts imported for warranty for
exported products.
Directors of processing enterprises shall bear
responsibility for use norms, consumption norms and wastage ratios (below
referred to as consumption norms) of goods imported for the processing purpose.
If committing violations, they shall be handled according to law provisions.
Machinery, equipment, raw materials, supplies, processed
products paid by foreign parties as processing charges, are, when imported,
liable to import tax according to regulations.
1.5. Imported or exported goods within tax-free luggage
quotas of people on entry or exit. Tax-free quotas are prescribed as follows:
1.5.1. For people on exit: Except for articles on the
list of goods banned from export or subject to conditional export, other goods
items belonging to the luggage of people on exit are not subject to any limits.
1.5.2. Tax-free luggage quotas for people on entry
(applicable to each person per entry):
Ordinal number
Articles, items
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Note
1
Alcohol, alcoholic drinks:
- Alcohol of alcoholic strength by volume of 22% or
more
- Alcohol of alcoholic strength by volume of under 22%
- Alcoholic drinks, beer
1.5 liters
2.0 liters
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Under-18 people are not entitled to this quota
2
Cigarettes:
- Cigarettes
- Cigars
- Tobacco shreds
400 cigarettes
100 cigars
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Under-18 people are not entitled to this quota
3
Tea, coffee:
- Tea
- Coffee
5 kg
3 kg
Under-18 people are not entitled to this quota
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Clothes, personal effects
In quantities appropriate to trip purpose
5
Articles other than those stated above in 1, 2, 3 and 4
(not on the list of goods banned from import or subject to conditional
import)
Total value must not exceed VND5,000,000 (five million)
For goods imported in excess of tax-free quota, tax must
be paid for excessive quantities. If the total tax amount payable for the
excessive portion is under VND 50,000, it is exempt. If their luggage consists
of many articles, people on entry may choose articles for tax payment.
1.6. Goods imported for creation of fixed assets of
projects eligible for investment promotion specified in List A or B in Appendix
I or II to the Government’s Decree No. 108/2006/ND-CP of September 22, 2006,
detailing and guiding the implementation of a number of articles of the
Investment Law, or ODA-funded investment projects, including:
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1.6.2. Special-use means of transported included in
technological lines, with certifications of the Ministry of Science and
Technology; workers-transporting vehicles, including cars of 24 seats or more
and waterway crafts.
1.6.3. Components, details, detached parts,
fittings, molds and accessories accompanying equipment, machinery or
special-use means of transport specified at Points 6.1 and 6.2 of this Section
for synchronous assembly or use.
1.6.4. Raw materials and supplies used for the
manufacture of equipment or machinery included in technological lines or
components, details, detached parts, fittings, molds and accessories
accompanying equipment, machinery or special-use means of transport specified
at Points 1.6.1 of this Section for synchronous assembly or use.
1.6.5. Construction supplies which cannot be made at
home.
1.7. Plant varieties and livestock breeds permitted to be
imported for the execution of investment projects in agriculture, forestry or
fisheries.
1.8. Goods imported by BOT enterprises and
sub-contractors for the execution of BOT, BTO or BT projects, including:
1.8.1. Equipment and machinery imported for the formation
of fixed assets (including equipment, machinery and spare parts used for
survey, designing and construction activities).
1.8.2. Special-use means of transport included in
technological lines which are imported for the formation of fixed assets, with
certifications of the Ministry of Science and Technology; workers-transporting
vehicles, including cars of 24 seats or more and waterway crafts.
1.8.3. Components, details, detached parts, fittings,
molds and accessories accompanying equipment, machinery or special-use means of
transport or vehicles for synchronous assembly mentioned at this Point,
including those used for replacement, warranty and maintenance in the course of
operation of works.
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1.9. The exemption from import tax for imported goods
specified at Points 1.6, 1.7 and 1.8 of this Section also applies to cases of
expansion of projects’ operation scale and replacement and renewal of
technologies.
1.10. First-time tax exemption is granted to imported
equipment on the list in Appendix III to the Government’s Decree No.
149/2005/ND-CP of December 8, 2005, for the formation of fixed assets of
projects eligible for investment promotion and ODA-funded investment projects
on hotels, office buildings, apartments for lease, dwelling houses, trade
centers, technical service centers, golf courses, tourist resorts, sport
complexes, entertainment and amusement centers, medical examination and
treatment, training, cultural, financial, banking, insurance, audit and
consultancy service establishments.
1.11. Tax exemption is granted to goods imported in
service of oil and gas activities, including:
1.11.1. Equipment, machinery, special-use means of
transport necessary for oil and gas activities, with certifications of the
Ministry of Science and Technology; workers-transporting vehicles, including
cars of 24 seats or more and waterway crafts, including components, details,
knocked down parts, fittings, spare parts, molds and accessories accompanying
the aforesaid equipment, machinery or special-use means of transport for
synchronous assembly or use.
1.11.2. Supplies necessary for oil and gas activities
which cannot be made at home.
1.11.3. Medical equipment and first aid medicines for use
on drilling platforms and floating structures, with certifications of the
Ministry of Health.
1.11.4. Office equipment in service of oil and gas
activities.
1.11.5. Other goods temporarily imported for re-export in
service of oil and gas activities.
If goods specified at Point 1.11 of this Section are
imported by sub-contractors, other organizations or individuals, including
direct import, entrusted import, bidding, lease for sublease, etc., for supply
to organizations or individuals engaged in prospecting, exploring and
exploiting oil and gas under oil and gas service contracts or goods supply
contracts, they are also exempt from import tax.
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1.12. Shipbuilding establishments enjoy export tax
exemption for exported sea-going ship products and import tax exemption for
machinery and equipment imported for the formation of their fixed assets; means
of transport included in technological lines, with the Ministry of Science and
Technology’s certification, for the formation of their fixed assets; raw
materials, supplies and semi-finished products used for shipbuilding which
cannot yet be made at home.
1.13. Raw materials and supplies in direct service of
production of software which cannot be made at home are exempt from import tax.
1.14. Goods imported for direct use in scientific
research and technological development are exempt from import tax, including:
machinery, equipment, parts, supplies, means of transport which cannot be made
at home, technologies which cannot be created at home; scientific documents,
books, newspapers and magazines and electronic scientific and technological
information sources.
1.15. Raw materials, supplies and components imported for
production under projects in the domains eligible for special investment
promotion in List A in Appendix I or in geographical areas with exceptionally
difficult socio-economic conditions in Appendix II to the Government’s Decree
No. 108/2006/ND-CP of September 22 2006; or in the domain of manufacture of
mechanical, electric and electronic components and accessories, are exempt from
import tax for 5 (five) years from the date of production commencement.
1.16. Raw materials, supplies and semi-finished products
which cannot be made at home and imported for production under projects in the
domains eligible for investment encouragement in List B in Appendix I;
semi-finished products which cannot be made at home and imported for production
under projects in the domains eligible for special investment promotion in List
A in Appendix I or in geographical areas with extremely difficult
socio-economic conditions in Appendix II to the Government’s Decree No.
108/2006/ND-CP of September 22, 2005, are exempt from import tax for 5 (five)
years from the date of production commencement.
1.17. Goods produced, processed, re-processed or
assembled in non-tariff zones, when being imported into the domestic market,
are exempt from import tax if they are not made of imported raw materials and
components. If they are made of imported raw materials and components, import
tax must be paid when they are imported into the domestic market: import tax
rates are applied to goods items manufactured, processed, re-processed or
assembled in non-tariff zones and actually imported according to the current
Preferential Import Tariff (they are entitled to particularly preferential tax
rates if they fully satisfy the conditions guided in the Ministry of Finance’s
Circular No. 45/2007/TT-BTC of May 7, 2007). The taxable value determined on
the basis of the value of the quantity of imported raw materials or components
constituting the goods and the value of the quantity of imported raw materials
or components comply with the provisions of the Ministry of Finance’s Circular
guiding the customs valuation of imports and exports.
1.18. Machinery, equipment and means of transport
imported by foreign contractors into Vietnam by the mode of temporary import for
re-export in service of construction of works or projects funded with official
development assistance (ODA) sources are exempt from import tax and export tax
upon re-export. At the end of the period for construction of works or projects,
foreign contractors shall re-export these commodities. If wishing to liquidate
or sell those commodities in Vietnam instead of re-exporting them, foreign
contractors shall obtain permission of a competent state agency and make
declaration for payment of import tax thereon according to regulations.
Particularly for cars of less than 24 seats and vehicles
designed for passenger-cum-cargo transportation and equivalent to cars of under
24 seats, the mode of temporary import for re-export is not permitted. Foreign
contractors wishing to import them into Vietnam for use shall pay import tax
according to regulations. After completing the construction of works, foreign
contractors shall re-export imported vehicles and are entitled to refund of the
paid import tax. The tax refund levels and procedures comply with the
provisions of Point 9, Section I, Part E of this Circular.
For enterprises entitled to import tax exemption for
goods used for the formation of fixed assets in the cases specified at Point 1
of this Section I, if they do not import goods from abroad but purchase import
tax-free goods from other enterprises which are permitted to be sold on the
Vietnamese market, they may receive such goods for the formation of fixed
assets and are exempt from import tax, while import tax is not retrospectively
collected from the enterprises selling those goods.
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2. Tax exemption dossier:
- Customs dossier according to the customs law;
- Taxpayer’s written commitment on use of goods for
proper tax-exemption purposes (except for goods specified at Point 1.2 and 1.5
of this Section): one original;
- Contract winning notice enclosed with the goods supply
contract (if contract-winning organizations and individuals import or entrust
the import of goods), clearly stating the winning bid exclusive of import tax:
one photocopy;
- For the cases eligible for tax exemption specified at
Points 1.6 thru 1.17 of this Section, there must be also a list of goods exempt
from import tax or export tax for the first time, enclosed with a slip for
monitoring the reconciliation of goods exempt from import tax or export tax
declared by the taxpayer and registered with the customs department of the
locality where the enterprise’s head office is located or near the enterprise’s
head office, (if there is no customs department in the locality where the
enterprise’s head office is located), below referred to as local customs
department: one original.
+ Registration of a list of goods exempt from import tax
or export tax for the first time must be uniformly carried out as follows:
Before carrying out customs procedures for imports or
exports, a taxpayer shall declare by him/her/itself and register the list with
the local customs department: two originals.
To identify goods that cannot be manufactured at home,
the taxpayer shall base on the list of construction materials; the list of
supplies necessary for petroleum activities; the list of raw materials,
supplies and semi-finished products for shipbuilding; the list of raw materials
and supplies in direct service of production of software products; the list of
machinery, equipment, spare parts, supplies, means of transport and
technologies for use directly in scientific research and technological
development; the list of raw materials, supplies and semi-finished products
that can be manufactured at home, promulgated by the Ministry of Planning and
Investment. To elaborate a list of goods exempt from import tax or export tax,
the taxpayer shall base on the list of plant varieties and livestock breeds
permitted for import, promulgated by the Ministry of Agriculture and Rural
Development; and documents guiding the detailed classification of production
raw materials, supplies and components, issued by the Ministry of Trade.
Particularly for special-use means of transport included
in technological chains or necessary for petroleum activities, certification of
the Ministry of Science and Technology is required. For medical equipment and
first-aid medicines for use in drilling platforms and floating structures,
certification of the Ministry of Health is required.
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3. Procedures and order for settlement of tax exemption:
3.1. Based on the provisions on subjects eligible for tax
exemption and tax exemption dossiers, taxpayers shall declare tax by themselves
and submit dossiers to customs offices that carry out customs procedures.
3.2. Customs offices that carry out customs procedures
shall check and compare taxpayers’ declarations with current regulations so as
to grant tax exemption according to regulations.
3.2.1. If dossiers are incomplete, customs offices shall,
within 3 (three) working days from the date of dossier receipt, notify
taxpayers thereof for completion of dossiers, or state reasons for taxpayers’
ineligibility for tax exemption.
3.2.2. For dossiers of taxpayers ineligible for tax
exemption, customs offices that carry out customs procedures shall calculate
tax, notify reasons and payable tax amounts to taxpayers and impose sanctions
according to current regulations.
3.2.3. For dossiers of eligible taxpayers that are
complete and accurate, tax exemption shall be given within 3 (three) working
days from the date of dossier receipt, and customs offices shall write in the
original customs declarations kept at customs offices and those kept by
taxpayers: “Goods are exempt from tax according to Point… Section… Part… of the
Ministry of Finance’s Circular No... dated… (month… year…).”
- Particularly for goods exempt from import tax or export
tax in the cases in which the list of goods exempt from import tax or export
tax must be registered for the first time, customs offices shall also carry out
the following activities:
+ Checking the registered list and the reconciliation
monitoring slip produced by the taxpayer;
+ Recording in writing and signing for certification of
the quantity and value of actually imported goods in the reconciliation
monitoring slip, and keeping one photocopy in the import dossier;
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3.2.4. The tax exemption, tax administration and
finalization for goods imported or exported under processing contracts comply
with the Ministry of Finance’s separate guiding documents.
II. TAX EXEMPTION
CONSIDERATION:
1. Objects eligible for tax exemption consideration:
Goods imported or exported in the following cases are
considered for tax exemption:
1.1. Imports that are special-use goods for direct use in
security and defense on specific lists approved by managing ministries and
registered with and agreed upon by the Ministry of Finance from the beginning
of the year (by March 31 at the latest the managing ministries shall register
import plans).
1.2. Imports that are exclusively used in scientific
research (except for the case specified at Point 1.14, Section I, Part D of
this Circular) and on specific lists approved by specialized managing
ministries.
1.3. Imports that are exclusively used in education and
training and on a specific list approved by a specialized managing ministry.
1.4. Goods that are gifts, presents or sample goods:
Goods that are gifts, presents or sample goods and
entitled to consideration of import tax or export tax exemption are goods
permitted for import or export, and falling into the following specific cases
and subject to the following tax exemption consideration limits:
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1.4.1.1. Organizations’ or individuals’ goods that are
permitted for export from Vietnam as gifts and presents to organizations or
individuals in foreign countries.
1.4.1.2. Foreign organizations’ or individuals’ goods
that are given as gifts or presents by Vietnamese organizations or individuals
when these foreign organizations or individuals enter Vietnam for working,
tourism or visit to their relatives, and are permitted for export.
1.4.1.3. Vietnamese organizations’ or individuals’ goods
permitted for export for display at fairs or exhibitions or for advertisement
abroad, then given as gifts or presents to foreign organizations or
individuals.
1.4.1.4. For organizations or individuals sent abroad by
the State for working missions or study or Vietnamese people traveling abroad
as tourists, apart from their personal luggage quotas upon exit, if carrying
goods for use as gifts or presents to foreign organizations or individuals,
they may also enjoy the quotas for export tax exemption consideration for those
gifts and presents.
1.4.1.5. Sample goods that are sent by Vietnamese
organizations or individuals to foreign organizations or individuals.
Goods that are gifts, presents or sample goods must not
exceed VND 30 (thirty) million in value, for organizations eligible for export
tax exemption consideration.
Goods that are gifts, presents or sample goods and valued
at VND 1 (one) million at most for individuals or valued at over VND 1 (one)
million but liable to a total tax amount of less than VND 50,000 are exempt
from export tax (not required to go through procedures for export tax exemption
consideration).
1.4.2. For imports:
1.4.2.1. Goods that are gifts or presents valued at VND
30 (thirty) million at most given by overseas organizations or individuals to
Vietnamese organizations are eligible for tax exemption consideration.
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1.4.2.2. Goods that are gifts or presents given by
overseas organizations or individuals to Vietnamese individuals which are
valued at VND 1 (one) million at most or over VND one million but liable to the
total tax amount of less than VND 50,000 are exempt from import tax (not
required to go through import tax exemption consideration procedures).
For goods that are addressed as gifts to individuals but
actually presented to organizations (with written certifications thereof made
by those organizations) and are managed and used by those organizations, the
applicable tax exemption level is the same as that set for gifts or presents
given by overseas organizations or individuals to Vietnamese organizations.
1.4.2.3. For foreign organizations’ or individuals’ goods
that are permitted for temporary import into Vietnam for participation in trade
fairs or exhibitions or are imported into Vietnam for use as sample goods or
for advertisement but then, instead of being re-exported, are given as gifts,
presents or souvenirs to Vietnamese organizations or individuals, they may be
considered for tax exemption if they are given as gifts or souvenirs to trade
fair or exhibition visitors, each valued at less than VND 50,000 (fifty
thousand), and the total value of the imported goods lots for use as gifts or
presents does not exceed VND 10 (ten) million.
1.4.2.4. Foreign organizations’ or individuals’ goods
which are permitted for import into Vietnam as prizes in sport competitions,
cultural or art contests... are considered for tax exemption if each prize does
not exceed VND 2 (two) million (for individuals) or VND 30 (thirty) million
(for organizations) and the total value of the imported goods lots for use as
prizes does not exceed the total value of prizes in kind.
1.4.2.5. Individuals on entry into Vietnam are, apart
from the personal luggage quota, also exempt from import tax on goods carried
along for use as gifts, presents or souvenirs valued at VND 1 (one) million at
most or over VND one million but liable to the total tax amount of less than
VND 50,000 (not required to go through import tax exemption consideration
procedures).
1.4.2.6. For goods of subjects entitled to temporary tax
exemption which are not re-exported but temporarily imported on the spot (if
goods temporarily imported on the spot are goods subject to conditional import
at the time of temporary import on the spot, permission of a competent state
agency is required) for use as gifts or presents to Vietnamese organizations or
individuals, they are exempt from import tax if they are given to organizations
and valued at VND 30 (thirty) million at most and if they are given to
individuals and valued at VND 1 (one) million at most or over VND one million but
liable to the total tax amount of less than VND 50,000 (not required to go
through import tax exemption consideration procedures).
1.4.2.7. Sample goods sent from overseas by organizations
or individuals to Vietnamese organizations or individuals and vice versa are
subject to tax exemption consideration quotas applicable to gifts or presents,
which, if given to organizations, are valued at VND 30 (thirty) million at most
or, if given to individuals, are valued at VND 1 (one) million at most or at
over VND 1 (one) million but liable to the total tax amount of less than VND
50,000.
1.4.3. For goods given as gifts or presents valued in
excess of the tax exemption consideration quotas prescribed above, their
excessive value is liable to import tax, except for the following cases in
which tax exemption is considered for the whole value of goods lots:
1.4.3.1. Gift or present recipients that are
administrative or non-business units, social organizations operating with state
budget funds are considered for tax exemption on a case-by-case basis if they
are permitted by their superior managing agencies to receive such gifts or
presents for use. In this case, the recipients shall account as an increase of
budget allocation the import tax and the value of the gifts or presents, and
manage and use them strictly according to current regulations on management of
agencies’ properties procured with budget allocations.
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1.4.3.3. Curative medicines that are sent by overseas
Vietnamese to their relatives in Vietnam who are members of families with
meritorious services to the revolution, war invalids or war fallen heroes or
are supportless aged persons, with certifications of local administrations.
1.5. For goods imported for sale at duty-free shops:
Customs offices shall manage them according to the regime of management and
supervision of goods imported for duty-free sale under the Regulation on
duty-free shops promulgated together with the Prime Minister’s decision
currently in force.
For sales promotion goods or goods for trial use supplied
free of charge by foreign parties to duty-free shops for sale together with
other goods at those shops, those sales promotion goods or goods for trial use
are not liable to import tax. Sales promotion goods and goods for trial use are
all subject to supervision and management by customs offices like goods
imported for sale at duty-free shops.
2. Tax exemption consideration dossiers:
2.1. Customs dossier defined by the customs law: one
copy.
2.2. Other papers required on a case-by-case basis:
- Written request for tax exemption consideration, made
by the organization or individual that uses imports or exports, clearly stating
the kind of goods, value, tax amount, reason for tax exemption consideration
and customs declaration. If different kinds of goods are declared in different
customs declarations, a list of these kinds of goods and customs declarations
related to tax exemption consideration is required together with commitment on
accurate declaration, supply of proper dossiers and use of goods for proper tax
exemption purpose: one original.
- Written request for tax exemption consideration, made
by the managing ministry and a specific list of quantities and kinds of imports
for exclusive use for security or defense purposes approved by the managing
ministry, enclosed with a reconciliation monitoring slip approved by the
Ministry of Finance from the beginning of the year (by March 31 at the latest, the managing ministry shall register import
plans) for imports to be exclusively used in security or defense: two
originals.
- Import contract or entrusted import contract (for goods
in entrusted importation) or contract winning notice enclosed with the goods
provision contract (for goods imported through bidding), clearly stating the
import price exclusive of import tax: one copy.
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- Decision on approval of a project on investment in
equipment and a list of equipment under the project issued by the managing
ministry, for imports to be exclusively used in education and training. For
goods subject to multiple importations, a duty-free imports reconciliation
monitoring slip is required: two originals.
- Treaty to which Vietnam is a contracting party in case
of request for tax exemption consideration under a treaty: one copy.
- Notice or decision or agreement on donation of goods;
written notice or agreement on sending of sample goods: one copy.
For some cases in which goods are gifts, presents or
sample goods, the tax exemption consideration dossier must additionally contain
the following:
+ Commune or ward People’s Committee’s written
certification of family with meritorious services to the revolution, war
invalid or fallen hero, supportless aged person (for the case specified at
Point 1.4.3.3): one original.
+ Letter of authorization issued by the organization or
individual that is given a gift or present or receives a sample goods to the
transport enterprise to transport the goods and carry out customs procedures,
for goods transported and put through customs procedures by enterprises engaged
in forwarding activities: one copy.
+ A competent state agency’s written permission for
non-re-export of goods that were temporarily imported for re-export to be given
as gifts or presents to Vietnamese organizations or individuals (in case
permission is required); invoice or ex-warehousing bill of the quantity of
donated goods, and written record of goods handover between the donor and
donee, applicable to goods being gifts or presents which were given tax
exemption for temporary import for re-export but are not re-exported: one copy.
+ A competent state agency’s written permission for
duty-free shop business, for goods imported for sale at duty-free shops: one
copy.
- Other documents related to the determination of the tax
amount eligible for exemption consideration: one copy.
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3.1. Submission and receipt of tax exemption
consideration dossiers:
- Taxpayers shall determine tax amounts to be considered
for tax exemption if they are eligible for tax exemption consideration; and
submit their dossiers to customs offices competent to consider tax exemption;
- For tax exemption consideration dossiers submitted
directly at customs offices, customs officers shall receive and append a seal
of dossier receipt, record the time of dossier receipt and the number of
documents in the dossiers;
- For tax exemption consideration dossiers submitted by
post, customs officers shall append a seal showing the date of dossier receipt
and record them in the incoming mail books of customs offices;
- For tax exemption consideration dossiers submitted
electronically, customs offices shall receive, check and accept those dossiers
through the electronic date processing system.
3.2. Processing of tax exemption consideration dossiers:
Customs offices shall examine tax exemption consideration
dossiers of taxpayers (checking the completeness, accuracy and uniformity of
dossiers, and identifying whether taxpayers are eligible for tax exemption
consideration) and carry out the following activities:
3.2.1. Within 3 (three) working days from the date of
dossier receipt, notifying the dossier incompleteness to taxpayers for
completion of their dossiers.
3.2.2. Within 30 (thirty) working days from the date of
dossier receipt, notifying taxpayers of reasons for their ineligibility for tax
exemption consideration, payable tax and fine amounts (if any) according to
current regulations, or issuing decisions on tax exemption for eligible
taxpayers whose dossiers are complete according to regulations.
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3.3. Based on tax exemption consideration decisions,
customs offices where customs declarations are registered shall liquidate tax
amounts considered for exemption, clearly writing in original customs
declarations kept by them and taxpayers “goods are considered for tax exemption
under decision No…. dated (month…year…) issued by…”
4. Competence to consider tax exemption:
4.1. The Ministry of Finance shall consider tax exemption
for the cases specified at Points 1.4.3.1 and 1.4.3.2.
4.2. The General Department of Customs shall consider tax
exemption for the cases specified at Points 1.1, 1.2 and 1.3 and cases in which
goods are imported or exported under treaties.
4.3. Local customs departments shall consider tax
exemption for other cases.
III. TAX REDUCTION
CONSIDERATION:
1. Objects eligible for tax reduction consideration:
If imports or exports that are still under the supervision
by customs offices are damaged or lost and appraised and so certified by
competent agencies or organizations, they may be considered for tax exemption
in proportion to their actual loss ratio.
2. Tax reduction consideration dossiers:
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- Customs dossier required by the customs law: one copy.
- Appraisal certificate of an appraisal service provider
of the lost quantity or the actual loss rate of imports or exports: one
original.
- Insurance contract: one copy.
- Insurance policy/written agreement on indemnity by the
insurer: one copy.
3. The order and procedures for tax reduction
consideration are the same as those for tax exemption consideration.
4. Competence for tax reduction consideration: Local
customs departments where customs declarations are registered are competent to
consider tax reduction.
Part E
TAX
REFUND
I. CASES IN WHICH TAX
REFUND IS CONSIDERED:
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2. Goods for which import tax or export tax has been paid
but which are not imported or exported.
3. Goods for which import tax or export tax has been paid
but which are imported or exported in smaller quantities.
4. Goods imported for delivery or sale to foreign
countries through agents in Vietnam; goods imported for sale on board means of
transport of foreign firms operating along international routes through
Vietnamese ports and Vietnamese means of transport operating along
international routes according to the Government’s regulations.
5. Imports for which import tax has been paid and which
are used for the production of exports are eligible for tax refund in
proportion to the ratio of actually exported products, which are specifically
determined as follows:
5.1. Raw materials and supplies eligible for import tax
refund, including:
- Imported raw materials and supplies (including assembly
components, semi-finished products, packaging materials) directly constituting
export products;
- Raw materials and supplies directly used in the
production of goods for export but neither directly transformed into goods nor
constituting products, such as paper, chalk, painting brushes, markers, clothe
pins, printing ink, glue brushes, glue brooms, screen-printing frames, erasing
crepe, varnishes,...
- Finished products imported by enterprises for
attachment to or packaging together with products into complete goods items for
export;
- Components and spare parts imported for use as warranty
goods for exported products.
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5.2.1. Enterprises that import raw materials and supplies
for the production of exports or organizing the hiring of domestic processing
(including also the hiring of processing in non-tariff zones) or of processing
overseas, or conduct joint production of exports and receive products for
export.
5.2.2. Enterprises that import raw materials and supplies
for the production of goods for domestic consumption but later find export
outlets (within the maximum duration of 2 years from the date of registration
of customs declarations for imported raw materials and supplies), then use
those raw materials and supplies for the production of products for export, and
have actually exported those products abroad.
5.2.3. For raw materials and supplies (excluding finished
products) imported for the performance of processing contracts (not supplied by
foreign processees but imported by the processing enterprises themselves for
the performance of processing contracts signed with foreign customers), after
products are actually exported, they are entitled to import tax refund like
those imported for the production of exports.
5.2.4. Enterprises that import raw materials and supplies
for the production of products and later use these products for the processing
of goods for export under processing contracts with foreign parties.
5.2.5. Enterprises that import raw materials and supplies
for the production of products for sale to other enterprises for direct
production or processing of exports, after the exports-manufacturing or
-processing enterprises have exported such products, are entitled to refund of
import tax amounts corresponding to the quantities of raw materials and
supplies used by other enterprises for production of products which have been
actually exported.
If enterprises import raw materials and supplies for the
production of products and sell these products to other enterprises for direct
export in complete component sets, they are entitled to refund of import tax
amounts corresponding to the percentage of exported products (component sets),
provided that: (i) products manufactured from the imported raw materials and
supplies constitute a detail or component of exported component sets; (ii) the
enterprises buy products for combination with details or components produced by
themselves in order to make exported component sets.
5.2.6. Enterprises that import raw materials and supplies
for the production of products and sell these products to other enterprises for
direct export. After the enterprises that buy products of the manufacturing
enterprises have exported the products, the enterprises importing raw materials
and supplies will be refunded import tax amounts in proportion to the quantity
of products actually exported.
The tax refund cases specified at Points 5.2.5 and 5.2.6
above may be considered for refund of import tax only on raw materials and
supplies imported for production of exports if the following conditions are
fully satisfied:
- The goods-selling enterprise or the goods-buying
enterprise has paid value-added tax by credit method; the enterprises have been
registered and granted tax identification numbers; sale invoices are issued for
goods traded between the two units.
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- The period from the time of importation of raw
materials and supplies (the date of registration of imports customs
declarations) to the time of actual exportation of products is one year (365
days) at most.
5.2.7. Enterprises that import raw materials and supplies
for the production of goods for sale to foreign traders but later deliver goods
to other enterprises in Vietnam under designation by those foreign traders for
use as raw materials for further production or processing of goods for export.
5.3. If raw materials and supplies are imported for the
production of exports, if products are actually exported within the permitted
tax payment time limit, import tax is not required to be paid on raw materials
and supplies corresponding to the actually exported quantity of goods.
5.4. Consumption norms of imported raw material and
supplies for tax refund consideration:
5.4.1. Enterprises shall themselves elaborate, declare
and register consumption norms of imported raw materials and supplies for the
production of exports with customs offices of localities where raw materials
and supplies are imported before exporting products. If due to the change of
models, patterns or kinds of goods for export in the course of production, new
kinds of raw materials or supplies need to be imported for the production of
exports at variance with the norms already declared and registered with customs
offices, within 15 (fifteen) days after the causes of such change arise, the
enterprises shall themselves re-declare and re-register the consumption norms
of raw materials and supplies to be imported for the production of exports with
customs offices before carrying out procedures for export of their products.
Enterprises themselves shall elaborate consumption norms
of raw materials and supplies used for the production of exports and register
them with customs offices that carry out import procedures, and their directors
are accountable for the legal bases and accuracy of those norms. If the
registered norms are different from the actual ones, enterprises shall promptly
report them to the customs offices with which they have registered their norms
for use as a basis for tax refund based on the actual norms for actually
exported products.
For enterprises that have imported raw materials and
supplies for the production of products for domestic consumption then find
export outlets for their products, they shall elaborate actual norms and send
them to customs offices before carrying out tax refund procedures. Their
directors are accountable for these norms.
If doubting the consumption norms of raw materials or
supplies for the production of exports, the tax refund-considering agencies may
ask for appraisal by agencies specialized in managing these goods or coordinate
with local tax offices (where the enterprises declare their tax identification
numbers) in conducting inspection at the enterprises, serving as a basis for
considering and approving import tax refund for the enterprises. The General
Department of Customs shall direct local customs offices to coordinate with
local tax offices in conducting examination of actual consumption norms of raw
materials and supplies for the production of exports related to import tax
refund.
5.4.2. If one kind of raw material or supply is imported
for the production of two or more kinds of products (for example: wheat is
imported for the production of wheat flour, but two products, wheat flour and
wheat bran, are obtained; condensate is imported for oil refinery but petrol
and diesel oil are obtained,...) but only products of one kind are exported,
enterprises shall declare it to customs offices. The refundable import tax
amount must be determined by apportionment method according to the following
formula:
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- The export product value is the actually exported
quantity of products multiplied by (x) the taxable price of exports (FOB);
- The total value of obtained products is the aggregate
of the value of exported products and the sale turnover of products (including
discarded materials, recovered defective products, exclusive of output
value-added tax) for domestic consumption.
6. For goods temporarily imported for re-export or
temporarily exported for re-import by the mode of trading in goods temporarily
imported for re-export or temporarily exported for re-import and goods imported
under entrustment for foreign parties and then re-exported (except for the case
in which the tax has been exempted under Point 1.1, Section I, Part D of this
Circular), they may be considered for refund of import tax or export tax and
are not liable to import tax upon re-import or not liable to export tax upon
re-export.
For goods temporarily imported for re-export or goods
temporarily exported for re-import, if they have been actually re-exported or
re-imported within the permitted tax payment time limit, the import or export
tax amount corresponding to the actually re-exported or re-imported quantity of
goods is not required to be paid.
7. Goods that have been exported but then are re-imported
into Vietnam are considered for refund of the paid export tax and exemption
from import tax.
7.1. Conditions for consideration of refund of the paid
export tax and exemption from import tax:
- Goods are actually re-imported into Vietnam within 365 days after the date of actual exportation;
- Goods have not gone through production, processing,
repair or use overseas;
- Goods re-imported into Vietnam must go through customs
procedures at places where export procedures were carried out for them.
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7.3. If exported goods which have been processed by
Vietnamese enterprises for foreign parties and enjoy exemption from import tax
on raw materials and supplies are re-imported into Vietnam for repair,
re-processing before they are re-exported to foreign parties, customs offices
that manage and handle the original processing contracts shall continue
monitoring and management of the re-processed goods until they are fully
exported and the declarations of imported goods for re-processing are
liquidated. If the re-processed goods are not exported, their taxation is as
follows:
- If they are domestically consumed, tax payment
declaration must be made as for processed goods exported or imported on the
spot;
- If they are allowed for destruction in Vietnam and the destruction has been carried out under customs supervision, they are exempt
from tax like discarded processing materials and defective products which are
destroyed.
7.4. If exports made of imported raw materials and
supplies or goods temporarily imported for re-export (eligible for tax refund
upon export) are re-imported into Vietnam, enterprises shall retroactively pay
the first-time import tax amounts already refunded or are not entitled to
refund of the tax amounts (if not yet refunded) corresponding to the quantity
of goods re-imported into Vietnam. When actually exporting the goods
re-imported into Vietnam, enterprises shall declare and pay export tax thereon
(if they are liable to export tax) and are entitled to import tax refund under
the provisions of Points 4, 5 and 6, Section I, Part E of this Circular.
8. For imported goods which must be re-exported to foreign
owners or re-exported to a third country, refund of the paid import tax
corresponding to the actually re-exported quantity of goods and exemption from
export tax will be considered:
8.1. Conditions for consideration for refund of the paid
import tax and exemption from export tax:
- Goods are re-exported within one year (rounded to 365
days) after they were actually imported;
- Goods have not yet gone through production, processing,
repair or use in Vietnam;
- Goods re-exported must go through customs procedures at
places where import procedures were carried out for them.
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8.2. If to be- re-exported goods are still within the
permitted import tax payment time limit, import tax is not required to be paid
for the re-exported quantity of goods.
9. For machinery, equipment, instruments and means of
transport of organizations or individuals permitted to temporarily import them
for re-export (including those borrowed for re-export) for the execution of
investment projects, construction of works, installation of works in service of
production, these organizations or individuals shall declare and pay import tax
according to regulations when importing them and are refunded the paid import
tax when exporting them. To be-refunded import tax amounts are determined on
the basis of the residual use value of the re-exported machinery, equipment,
instruments or means of transport and the duration they have been used and kept
in Vietnam; if their use value has been fully depreciated, import tax is not
refunded. Specifically:
9.1. For brand-new imports (unused imports):
Duration of being used and kept in Vietnam
Import tax to be refunded
6 months or less
90% of the paid import tax amount
Between over 6 months and 1 year
80% of the paid import tax amount
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70% of the paid import tax amount
Between over 2 years and 3 years
60% of the paid import tax amount
Between over 3 years and 5 years
50% of the paid import tax amount
Between over 5 years and 7 years
40% of the paid import tax amount
Between over 7 years and 9 years
30% of the paid import tax amount
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15% of the paid import tax amount
Over 10 years
No refund
9.2. For used imports:
Duration of being used and kept in Vietnam
Import tax to be refunded
6 months or less
60% of the paid import tax amount
Between over 6 months and 1 year
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Between over 1 year and 2 years
40% of the paid import tax amount
Between over 2 years and 3 years
35% of the paid import tax amount
Between over 3 years and 5 years
30% of the paid import tax amount
Over 5 years
No refund
If organizations or individuals that import machinery,
equipment, instruments or means of transport cannot re-export them within the
re-export time limit and are permitted by the Trade Ministry (or a competent
state agency) to transfer them to others in Vietnam for continued management
and use, the transfer is not considered export and import tax is not refunded
and the transferees or buyers are not required to pay import tax. After they
are actually re-exported, the original importers are refunded the paid import
tax according to the provisions of this Point.
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11. For errors made in tax declaration, calculation or
payment (by taxpayers or customs offices), the overpaid tax amount is refunded
if those errors are made within 365 days preceding the date they are detected.
The date of detection of an error is the date of signing of a written
certification thereof between the taxpayer and the customs office.
12. For organizations or individuals with imports or
exports in violation of regulations in the customs domain (below called goods
in violation for short), if they have paid import tax or export tax and other
taxes (if any) and have their goods currently under customs supervision and
management confiscated under decisions of competent state agencies, the paid
import tax or export tax amount and other taxes (if any) shall be refunded to
them.
13. For imports or exports for which tax has been paid
but which are then eligible for tax exemption under decisions of competent
state agencies, the paid tax shall be refunded.
14. For imports or exports currently under customs
supervision and management for which customs declarations have been made and
which are detected to be in violation by customs offices through inspection
before customs clearance and, therefore, must be destroyed and have been
destroyed, decisions on non-collection of import tax or export tax thereon (if
any) shall be issued. Acts of importing or exporting goods in contravention of
regulations shall be sanctioned and these goods shall be destroyed under
current legal provisions. Customs offices where customs declarations of imports
or exports are made shall preserve dossiers of the destroyed goods and
coordinate with relevant functional agencies in supervising the destruction
strictly according to current legal provisions.
15. For cases eligible for tax refund guided in this
Section, if the refundable tax amount is less than VND 50,000, customs offices
will not refund it.
II. TAX REFUND
DOSSIERS:
When requesting consideration of tax refund, taxpayers
eligible for tax refund shall submit to customs offices the following papers:
1. For the case specified at Point 1, Section I of this
Part, a dossier comprises:
a/ A written request for consideration of refund of the
paid tax amount, clearly stating the kind of goods, tax amount, reason for
requesting tax refund, and customs declaration. If different kinds of goods are
declared in different customs declarations, a list of customs declarations
involved in the tax refund request is required together with commitments on
accurate declaration and supply of proper documents for tax refund
consideration (one original);
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c/ The customs declaration of exports having gone through
customs procedures, containing the customs office’s certification that the
goods specified in which imports customs declaration and still left in a
border-gate warehouse or storing yard under customs supervision have been
actually exported (one copy);
d/ The tax payment document (one copy and the original
for comparison).
2. For the case specified at Point 2, Section I of this
Part, a dossier comprises:
a/ Papers stated at Items a and d, Point 1 of this
Section;
b/ The customs declaration of imports or exports,
containing the customs certification that the goods have not been actually
imported or exported (one copy).
3. For the case specified at Point 3, Section I of this
Part, a dossier comprises:
a/ Papers stated at Items a and d, Point 1 of this
Section;
b/ The customs declaration of imports or exports having
gone through customs procedures (one copy);
c/ The commercial invoice under the goods purchase and
sale contract (one copy).
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a/ Papers stated at Items a and d, Point 1 of this
Section;
b/ An official letter of the Ministry of Trade permitting
the import (for goods items required to have import permits of the Ministry of
Trade) (one original);
c/ The customs declaration of imports having gone through
customs procedures (one copy);
d/ The goods sale invoice (one copy);
e/ The customs declaration of exports having gone through
customs procedures (one copy);
f/ The goods delivery or sale agency contract and the
goods supply contract or agreement (one copy);
g/ The via-bank payment document for the exports (one
photocopy and the original for comparison); a list of via-bank payment
documents for a goods lot for which payment is made in installments (one
original).
4.1. Particularly for imported drinks to be served on
board international flights, a dossier comprises:
a/ Papers stated at Items a, b and c, Point 4 above;
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4.2. For enterprises exclusively importing certain goods
(for example, petrol and oil) and permitted to sell these goods to ocean
shipping enterprises for resale to foreign sea-going ships, after the goods are
sold to sea-going ships, importing enterprises will be refunded the paid import
tax, a dossier comprises:
a/ Documents and papers stated at Point 4 above;
b/ The contract or invoice on the sale of goods to an
ocean shipping enterprise (one copy);
c/ The ocean shipping enterprise’s written declaration of
the quantity and value of goods purchased from the enterprise exclusively
importing certain goods and actually supplied to foreign sea-going ships; a
list of payment documents of foreign ocean shipping companies. Directors of
enterprises shall take responsibility before law for these declarations and
lists (one original).
5. For the case specified at Point 5.2.1, Section I of
this Part, a dossier comprises:
a/ A written request for refund of import tax on raw
materials and supplies imported for the production of exports, clearly stating
the quantity and value of raw materials and supplies imported and used for the
production of exports; the paid import tax amount; the quantity of exported
goods, and the import tax amount requested for refund. If different kinds of
goods are declared in different customs declarations, a list of customs
declarations involved in the request for tax refund is required together with
commitments on accurate declaration and supply of proper dossier of tax refund
request (one original);
b/ The list of consumption norms of imported raw
materials and supplies per product unit (one original);
c/ The customs declaration of imported raw materials and
supplies having gone through customs procedures; the import contract (one copy
and the original for comparison);
d/ The tax payment document (one copy and the original
for comparison);
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f/ The contract on export or import entrustment, for case
of export or import entrustment (one copy);
g/ The via-bank payment document for the exported goods
(one copy and the original for comparison); a list of via-bank payment
documents for goods lots for which payment is made in installments (one
original);
h/ The contract on joint production of exports, for the
case of joint production of exports (one copy);
i/ A list of written declarations of exported products to
be liquidated, made according to a set form (not printed herein) (one
original);
j/ A report on warehousing, ex-warehousing and stocking
of imported raw materials and supplies, made according to a set form (not
printed herein) (one original);
k/ A report on tax calculation based on imported raw
materials and supplies, made according to a set form (not printed herein) (one
original).
- Particularly for enterprises that import goods for the
production of exports but do not use them directly in the production but export
them into non-tariff zones or to foreign countries for processing and then
receive processed products for further production and/or export, and have paid
import tax, apart from the papers stated at Point 5 above, the following papers
must be added:
+ The customs declaration of raw materials and supplies
exported for processing and having gone through customs procedures (one copy
and the original for comparison);
+ The customs declaration of products imported from
non-tariff zones or abroad and having gone through customs procedures (one copy
and the original for comparison);
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+ The processing contract with an enterprise in the
non-tariff zone or with the foreign party (one copy).
6. For the case specified at Point 5.2.2, Section I of
this Part, a dossier of request for tax refund consideration is similar to that
guided at Point 5 of this Section.
7. For the case specified at Point 5.2.3, Section I of
this Part, a dossier comprises:
a/ A written request for refund of import tax on raw
materials and supplies imported for the processing of exports, clearly
explaining goods items, quantities and value of imported raw materials and
supplies; the paid import tax amount; the quantity of exported products; and
the import tax amount requested for refund. If different kinds of goods are
declared in different customs declarations, a list of customs declarations
involved in the request for tax refund is required together with commitments on
accurate declaration and supply of proper dossier of request for tax refund
consideration (one original);
b/ The customs declaration of exports (in the form of
processing) having gone through customs procedures (one copy and the original
for comparison);
c/ The processing contract signed with the foreign
customer, clearly specifying goods items, kinds, quantities of raw materials
and supplies imported by the processing enterprise (one copy);
d/ The papers stated at Items b, c, d, f, g, i, j and k,
Point 5 above.
8. For the case specified at Point 5.2.4, Section I of
this Part, the dossier is similar to that for the case specified at Point 5
above. Particularly:
a/ The contract on export of products is replaced by the
contract on processing of exports signed with the foreign customer; the
contract on purchase of products to be used for the processing contract and the
contract on processing of products for export with the foreign customer can be
incorporated in a sole contract (one copy);
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c/ The list of quantities of products produced by the
enterprise, which have been actually used for the production of exports, signed
by the enterprise director who is responsible before law for this list (one
original).
9. For the case specified at Point 5.2.5, Section I of
this Part, a dossier comprises:
a/ A written request for import tax refund, clearly
explaining the quantity and value of imported raw materials and supplies for
the production of goods for sale to other enterprises for direct production or
processing of exports; the quantity of sold goods, the quantity of exported
products, the paid import tax amount; and the import tax amount requested for
refund. If different kinds of goods are declared in different customs
declarations, a list of customs declarations involved in the request for tax
refund is required together with commitments on accurate declaration and supply
of proper dossier of request for tax refund consideration (one original);
b/ The exporting enterprise’s customs declaration of
exports, containing the customs office’s certification of the actual
exportation (one copy and the original for comparison);
c/ The sale invoice for the trading of goods between two
units (one copy); the list of goods sale invoices (one original);
d/ The economic contract on goods purchase and sale
between the importing enterprise and the exports-producing or -processing
enterprise, clearly stating that such goods are to be used for the production
or processing of exports (or for export in component sets); the document on
payment for goods (one copy);
e/ The production or processing contract signed with the
foreign customer (one copy);
f/ The product-exporting enterprise’s declaration of the
quantity and actual consumption norm of products bought for direct production
of a unit of export product;
g/ The import contract signed with a foreign trader, for
enterprises engaged in on-spot import;
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10. For the case specified at Point 5.2.6, Section I of
this Part, a dossier comprises:
a/ A written request for import tax refund, clearly
explaining the quantities and value of imported raw materials and supplies; the
paid import tax amount; the quantity of products already sold to the exporting
enterprise; the quantity of products already exported; and the import tax
amount requested for refund. If different kinds of goods are declared in
different customs declarations, a list of customs declarations involved in the
request for tax refund is required together with commitments on accurate
declaration and supply of proper dossier of request for tax refund
consideration (one original);
b/ The list of consumption norms of raw materials and
supplies imported for the production of a unit of product sold to other
enterprises for export (one original);
c/ The sale and purchase contract; sale invoices of the
enterprise selling products to the product-exporting enterprise (one copy);
d/ The papers stated at Items c, d, e, f, g, i, j and k,
Point 5 above.
11. For the case specified at Point 5.2.7, Section I of
this Part, a dossier comprises:
a/ A written request for tax refund consideration,
clearly explaining the quantity and value of imported raw materials and
supplies used for the production of goods for sale to foreign customers, which
are consistent with the kind and quantity of exports in the customs declaration
of goods for on-spot export, and indicating the number of the customs declaration
of imports; items, quantities and value of imported raw materials and supplies;
quantity of produced and exported products; the paid import tax amount; and the
import tax amount requested to be refunded. If different kinds of goods are
declared in different customs declarations, a list of customs declarations
involved in the request for tax refund is required together with commitments on
accurate declaration and supply of proper dossier of request for tax refund
(one original);
b/ The list of consumption norms of raw materials and
supplies imported for the production of a unit of product for on-sport export
(one original);
c/ The value-added invoice made by the exporting
enterprise (the customer’s original) (one copy);
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e/ The goods purchase and sale contract designating the
goods delivery in Vietnam (for exporters), the goods purchase and sale contract
or the processing contract designating the goods receipt in Vietnam (for
importers) (one copy);
f/ The papers stated at Items c, d, f, g, i, j and k of
Point 5 above.
12. For the case specified at Point 6, Section I of this
Part, a dossier comprises:
a/ A written request for refund of the paid tax, clearly
stating kinds of goods, the tax amount and reason for requesting tax refund and
the customs declaration. If different kinds of goods are declared in different
customs declarations, a list of customs declarations involved in the request
for tax refund is required together with commitments on accurate declaration
and supply of proper dossier of request for tax refund consideration (one
original);
b/ The goods sale and purchase contract signed with the
seller and the buyer or the import entrustment contract signed with the foreign
party (one copy);
c/ The customs declaration of imports or exports having
gone through customs procedures (one copy and the original for comparison);
d/ The papers stated at Items d, f and g of Point 5
above.
13. For the case specified at Point 7, Section I of this
Part, a dossier comprises:
a/ A written request for refund of the paid export tax
and non-payment of import tax, clearly stating the tax amounts, the reasons for
tax refund, the customs declaration and the commitment that the goods have not
gone through production, processing, repair or use overseas. If different kinds
of goods are declared in different customs declarations, a list of customs
declarations involved in the request for tax refund is required together with
commitments on accurate declaration and supply of proper dossier of request for
tax refund consideration (one original);
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c/ The customs declaration of exports having gone through
customs procedures and the set of documents of the export lot (one copy and the
original for comparison);
d/ The declaration of re-imported goods, clearly
indicating the export document set under which those goods were exported and
the customs office’s specific goods inspection result certifying that the goods
re-imported into Vietnam are those previously exported by the enterprise. If
the previously exported goods were exempt from actual inspection under the
conclusion of a competent state agency or an appraisal organization as provided
for by the Customs Law, the customs office shall compare the result of
inspection of the actually re-imported goods with the export goods lot dossier
in order to certify whether or not the re-imported goods are exactly the
exported ones (one copy and the original for comparison);
e/ The papers stated in Items d, f and g of Point 5 above
(except when payment has not yet been made).
14. For the case specified at Point 8, Section I of this
Part, a dossier comprises:
a/ A written request for consideration of import tax
refund and non-payment of export tax, clearly stating the tax amount and the
reason for tax refund request, the customs declaration (clearly stating the
quantity, type and value of the re-exported goods). If different kinds of goods
are declared in different customs declarations, a list of customs declarations
involved in the tax refund request is required together with commitments on
accurate declaration and supply of proper dossier of request for tax refund
consideration (one original);
b/ The written agreement on the return of goods to the
foreign party, clearly stating the reason for the return, the quantity,
quality, kind and origin of the goods (one original);
c/ The customs declaration of exports, clearly stating
the customs office’s goods inspection result and certification of the actual
exportation, which indicates the quantity, quality and kind of the exports and
the imports dossier set under which the goods were exported, and the enclosed
set of documents of the exports lot. If the imports were previously exempt from
actual goods inspection under the conclusion of a competent state agency or an
appraisal organization under the Customs Law, the customs office shall compare
the result of inspection of actually exported goods with the dossier of the
import lot in order to certify whether or not the re-exported goods are exactly
the imported ones (one copy and the original for comparison);
d/ The invoice-cum-ex-warehousing bill (one copy);
e/ The papers stated at Items d, f and g of Point 5 above
(except when payment has not yet been made).
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a/ A written request for consideration of refund of the
paid tax, clearly stating kinds of goods, the tax amount and reason for
requesting tax refund and the customs declaration. If different kinds of goods
are declared in different customs declarations, a list of customs declarations
involved in the request for tax refund is required together with commitments on
accurate declaration and supply of proper dossier of request for tax refund consideration
(one original);
b/ The contract (or written agreement) on import or
borrowing of machinery, equipment, instruments or means of transport (one
copy);
c/ The import permit for imports requiring permits (one
copy);
d/ The customs declaration of imports or exports, with
the liquidation and certification by the customs office of the quantity and
kind of the actually imported or actually re-exported goods and the set of
documents of the imports or exports (one copy and the original for comparison);
e/ The papers stated in Items d and f of Point 5 above.
16. If organizations or individuals importing machinery,
equipment, instruments or means of transport cannot re-export them within the
re-export time limit and are permitted by a competent state agency for their
transfer to other subjects in Vietnam for continued management and use; and
subsequently, the receiving or re-purchasing subjects actually re-export them
from Vietnam and the original importers are refunded the import tax, apart from
the dossier specified at Point 15 above, the following papers must be added:
a/ The official letter of the Trade Ministry (or a
competent state agency) permitting the transfer and receipt of the temporarily
imported machinery, equipment, instruments or means of transport (if required
under state regulations) (one original);
b/ The contract on sale and purchase of or the written
record on handover and receipt of machinery, equipment, instruments or means of
transport between the two parties (one copy);
c/ The invoice-cum-ex-warehousing bill or the sale
invoice of the importing organization or individual, which is handed to the
buyer or the transferee (one copy);
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17. For the case specified at Point 10, Section I of this
Part, a dossier comprises:
a/ A written request for consideration of refund of the
paid tax, clearly stating kinds of goods, the tax amount and reason for
requesting tax refund and the customs declaration. If different kinds of goods
are declared in different customs declarations, a list of customs declarations
involved in the request for tax refund is required together with commitments on
accurate declaration and supply of proper dossier of request for tax refund
consideration (one original);
b/ Dossiers and documents related to imports or exports
(one copy);
c/ The customs declaration of imports or exports, with
the liquidation and certification by the customs office of the quantity, kind
and value of the actually imported, exported, confiscated or destroyed goods
(one copy);
d/ The tax payment document (one copy and the original
for comparison).
18. For the case specified at Point 11, Section I of this
Part, a dossier comprises:
a/ A written request for consideration of refund of the
paid tax, clearly stating kinds of goods, the tax amount and reason for
requesting tax refund and the customs declaration. If different kinds of goods
are declared in different customs declarations, a list of customs declarations
involved in the request for tax refund is required together with commitments on
accurate declaration and supply of proper dossier of request for tax refund
consideration (one original);
b/ The customs declaration of imports or exports having
gone through customs procedures (one copy and the original for comparison);
c/ The tax payment document (one copy and the original
for comparison).
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a/ A written request for consideration of refund of the paid
tax, clearly stating kinds of goods, the tax amount and reason for requesting
tax refund and the customs declaration. If different kinds of goods are
declared in different customs declarations, a list of customs declarations
involved in the request for tax refund is required together with commitments on
accurate declaration and supply of proper dossier of request for tax refund
consideration (one original);
b/ The customs declaration of imports or exports, already
liquidated by the customs office (one copy and the original for comparison);
c/ The goods purchase and sale invoice (one copy);
d/ The violation-handling written record (one copy);
e/ A competent state agency’s decision on confiscation of
goods in violation (one copy);
f/ The tax payment document (one copy and the original
for comparison).
20. For the case specified at Point 13, Section I of this
Part, a dossier comprises:
a/ A competent state agency’s tax exemption decision (one
copy);
b/ The papers stated at Items a, b, c and f of Point 19
above.
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1. Via-bank payment documents in dossiers for tax refund
consideration (or tax non-payment consideration) comply with Appendix I to this
Circular (not printed herein). Particularly for re-exported petrol and oil, the
currency for payment must be USD (US dollar).
2. Taxpayers that export goods but then have to import
them back into Vietnam (as specified at Point 7, Section I, Part E of this
Circular) or import goods but then have to re-export them back or export them
to a third country (as specified at Point 8, Section I, Part E of this
Circular) and carry out customs procedures at different places (not at the same
border gate), which are all under the management of the same local customs
department, may be considered for refund of export tax (if any) and are not
required to pay import tax when they have to re-import the exported goods or be
considered for refund of the paid import tax amounts and are not required to
pay export tax when they have to re-export the imported goods.
3. If the tax payment time limit has not expired and tax
has not been paid but the goods have been actually exported or imported,
dossiers for non-collection of tax for the cases eligible for tax refund
specified at Points 4, 5, 6, 7 and 8, Section I of this Part are similar to
dossiers for tax refund but exclusive of the tax payment document.
IV. PROCEDURES AND
ORDER FOR TAX REFUND CONSIDERATION:
1. Submission and receipt of dossiers for tax refund consideration:
The submission and receipt of dossiers for tax refund
consideration comply with the provisions of Article 59 of the Law on Tax
Administration.
2. Classification of tax refund dossiers:
2.1. Dossiers subject to inspection after tax refund are
dossiers of taxpayers with good tax law observance records and have their
transactions paid via commercial banks or other credit institutions.
2.2. Dossiers subject to inspection before tax refund are
dossiers of taxpayers falling into one of the following cases:
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- They request tax refund for the first time;
- They committed acts of tax evasion or tax fraud within
2 (two) years before the time of tax refund request;
- They do not conduct payment transactions via banks
according to regulations;
- Enterprises are merged, consolidated, divided, split
up, dissolved, bankrupt, undergo ownership transformation or terminate their
operation; state enterprises are assigned, sold, contracted or leased;
- They fail to explain information or documents or fail
to make additional declarations in tax refund dossiers as requested upon the
expiration of the time limit notified by the customs office;
- Goods that have been already declared and for which
import tax has been paid at an ordinary or preferential import tax rate are
requested to be liable to import tax at a preferential or particularly
preferential import tax rate and eligible for a tax difference; imports being
automobiles, parts and spare parts; motorcycles (motorbikes), parts and spare
parts; petrol, oil, iron and steel; other imports subject to state management
according to law.
3. Processing of tax refund dossiers:
3.1. For dossiers subject to inspection after tax refund:
Customs offices shall preliminarily examine dossiers,
check their consistency and validity, and determine whether objects stated in
these dossiers are eligible for tax refund and whether the taxpayers’
declarations are accurate, then issue decisions on tax refund according to the
taxpayers’ declarations.
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If they determine that the cases stated in the dossiers
are ineligible for tax refund, they shall refuse tax refund according to
relevant legal documents and notify the taxpayers of the reason for non-refund.
The time limit for customs offices to issue tax refund
decisions or notify the taxpayers of transfer of the dossiers to inspection
before tax refund or the reason for tax non-refund is 15 (fifteen) days from
the date of receipt of complete tax refund dossiers.
After issuing tax refund decisions, customs offices shall
examine in detail tax refund dossiers. If they determine that tax refund
conditions are not fully satisfied, they shall revoke tax refund decisions,
then retroactively collect tax and impose fines according to regulations.
3.2. For dossiers subject to inspection before tax
refund:
3.2.1. For dossiers subject to inspection before tax
refund, customs offices shall:
- Preliminarily examine the dossiers, check the
consistency and validity of the dossiers;
- Check accounting books and documents, warehousing and
ex-warehousing bills, documents of payment for goods; the accounting and
cost-accounting at units; consumption norms of raw materials and supplies;
conduct field inspection of production and business activities of units;
- Check, verify and compare business transactions with
other related organizations or individuals when they detect through inspection
cases which are complicated and need to be further inspected.
3.2.2. If they determine, through checking and
inspection, that objects stated in dossiers are ineligible for tax refund, they
shall notify the taxpayers of the reason for non-refund.
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3.3. Based on tax amounts refundable to taxpayers,
customs offices shall issue tax refund decisions. If the taxpayers still owe
tax or fine amounts, customs offices shall issue tax refund decisions and state
budget collection orders.
3.4. Past the above time limit, if the issuance of tax
refund decisions is delayed due to the fault of customs offices, customs
offices shall pay, apart from refundable tax amounts, interests on these
amounts for the duration counting from the date they should have issued tax
refund decisions to the date they actually issue these decisions.
4. Based on tax refund decisions, customs offices where
taxpayers have refundable tax amounts shall liquidate refundable tax amounts
and clearly write in the original customs declarations kept at their units and
by the taxpayers the following “tax amount of … refunded under decision No…
dated… (month, year) issued by…” and carry out the procedures for handling of
refunded or overpaid tax amounts under the guidance of Point 5 below.
5. Handling of refundable or overpaid tax amounts:
5.1. If the source for tax refund originates from
temporary collection accounts:
Customs offices where taxpayers have their refundable or
overpaid tax amounts shall check these amounts on the computer network for
monitoring tax arrears and handle them in the following order:
5.1.1. They shall refund tax amounts to taxpayers that no
longer have tax or fine arrears according to regulations.
When taxpayers make written requests for offsetting
overpaid tax amounts against tax amounts due on imports or exports in the
subsequent period instead of refund, customs offices where taxpayers have their
refundable or overpaid tax amounts shall make offsetting at the request of the
taxpayers.
When offsetting refundable or overpaid tax amounts
against the taxpayers’ payable tax amounts in the subsequent period, customs
offices shall clearly write in the customs declarations involved in tax
offsetting the following: “Tax amount of VND… offset under tax refund decision
No… dated…(month, year) issued by… and offsetting decision No…, dated…(month,
year) issued by…”; and concurrently write the offset tax amount and the serial
number and date of the customs declaration involved on the original tax refund
decision, customs declarations involved in tax refund and the tax payment
document of the customs declaration involved in tax refund for monitoring.
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5.1.3. If there remains a surplus amount after the above
offsetting is made, customs offices where taxpayers have their refundable or
overpaid tax amounts shall carry out procedures for refunding it to the taxpayers.
If taxpayers request in writing the offsetting of the
surplus amount against tax amounts due on imports or exports in the subsequent
period instead of refund after all debts are fully paid in the priority order
of paying tax amounts, customs offices where taxpayers have their refundable or
overpaid tax amounts shall conduct the offsetting at the request of the
taxpayers under the guidance of Point 5.1.1 above.
5.2. If the source for tax refund originates from the
state budget:
5.2.1. If taxpayers have no tax or fine arrears and do
not request offsetting of refundable or overpaid tax amounts against payable
tax amounts in the subsequent period, customs offices shall send tax refund
decisions to the State Treasury where tax refund is made. Based on tax refund
decisions issued by customs offices, the State Treasury shall effect the refund
to taxpayers.
Refund accounting is conducted as follows:
- If state budget revenues have not yet been finalized,
the State Treasury shall reimburse revenues according to the state budget
index.
- If revenues have been finalized, the State Treasury
shall account budget expenditures according to the refunded amounts and send
one copy of each tax refund document to customs offices that have issued tax
refund decisions for monitoring and management.
5.2.2. If taxpayers are entitled to tax refund and will
offset other tax amounts, customs offices shall send tax refund decisions and
state budget collection orders to the State Treasury where tax refund is made
for the latter to account according to regulations.
Refund accounting is conducted as follows:
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- If the State Treasury where tax refund is made has not
collected tax, it shall account tax refund under the guidance of Point 5.2.1
above; transfer refunded amounts together with customs offices’ budget
collection orders to the State Treasury that has collected tax for accounting
state budget revenues according to the collection orders, and shall refund the
surplus tax amount (if any) to taxpayers.
5.3. The handling of overpaid tax amounts as guided at
this Point does not apply to value-added tax amounts wrongly paid or overpaid
by taxpayers for imports to customs offices.
If taxpayers wrongly pay or overpay value-added tax
amounts on imports to customs offices, customs offices shall certify wrongly
paid or overpaid tax amounts so that tax agencies can refund them to taxpayers
according to regulations. The certification is made as follows:
- Taxpayers shall make and send dossiers of request for
certification of wrongly paid or overpaid value-added tax amounts to customs
offices where customs declarations are registered. A dossier comprises:
+ A written request for certification of the wrongly paid
or overpaid value-added tax amount, the reason for wrong payment or
overpayment: one original;
+ The custom declaration related to the wrongly paid or
overpaid value-added tax amount: one original and one copy;
+ The tax payment document: one original.
- The customs office shall compare the originals with the
copies of the customs declaration and tax payment document, then return the
original declaration to the taxpayer and issue a written certification of the
wrongly paid or overpaid value-added tax amount.
- If wrongly paid or overpaid value-added tax amounts are
detected by customs offices themselves, taxpayers are not required to send
dossiers of request for certification. Customs offices shall notify such to
taxpayers and issue written certifications according to regulations.
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Directors of local customs departments where taxpayers
have overpaid or refundable tax amounts shall refund tax to taxpayers under the
provisions of this Section.
7. Time limit for submission of tax refund dossiers
7.1. Taxpayers shall submit tax refund (tax non-payment)
dossiers in the cases specified at Points 4, 6, 7, 8 and 9, Section I, Part E
of this Circular to customs offices with tax refund competence within 45 days
from the date of registration of customs declarations of exports, if requesting
import tax refund, or within 45 days from the date of registration of customs
declarations of imports, if requesting export tax refund.
7.2. For the case specified at Point 5, Section I, Part E
of this Circular:
7.2.1. If taxpayers actually export goods within the tax
payment time limit, the time limit for submission of tax refund dossiers is 45
(forty five) days from the date of registration of the last customs declaration
of exports stated in the customs declaration of imported raw materials and
supplies for which tax refund is requested.
7.2.2. If taxpayers do not actually export goods within
the tax payment time limit, they shall declare and pay import tax and
value-added tax (if any) after the date of expiration of the tax payment time
limit. Customs offices shall check and collect import tax and value-added tax
according to regulations.
Taxpayers are refunded the paid tax amount according to
regulations after they actually export products produced from imported goods
for which tax has been paid. The time limit for submission of tax refund
dossier is 45 days from the date of registration of customs declarations of
exports.
7.3. If the payment time limit stated in export contracts
is longer than 45 days counting from the date of actual export of goods, taxpayers
shall still submit tax refund dossiers to customs offices within the time limit
guided at Points 7.1 and 7.2 above and concurrently commit in writing to
produce payment documents within 15 (fifteen) days from the date of expiration
of the payment time limit stated in the contracts.
7.4. Past the time limit specified at Points 7.1, 7.2 and
7.3, if taxpayers still fail to submit tax refund dossiers, they shall be
sanctioned for administrative violations in the customs domain.
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Part F
EXTENSION
OF TAX PAYMENT TIME LIMIT; REMISSION OF TAX AND FINE ARREARS
I. EXTENSION OF TAX
PAYMENT TIME LIMIT:
1. Cases eligible for extension of tax payment time
limit:
Taxpayers are considered for extension of the time limit
for tax or fine payment in the cases specified in Clause 1, Article 24 of
Decree No. 85/2007/ND-CP of May 25, 2007.
2. A dossier for extension of tax payment time limit
comprises:
- A written request for extension of the time limit for
tax or fine payment, clearly stating the reason, the tax or fine amount and the
requested extension. If the tax or fine amount involved in the request is
stated in different customs declarations, a list of those customs declarations
is required together with commitments on accurate declaration and supply of a
proper dossier of request for extension; a plan and commitment on payment of
the tax or fine amount: one original;
- The tax declaration dossier of the tax or fine amount
involved in the request: one copy;
- A competent state agency’s written record of the extent
and amount of damage certified by the provincial/municipal Police Department or
People’s Committee of the locality where the ground for extension request
arises, for the case of natural disaster, fire or unexpected accident: one
original;
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- A competent state agency’s decision on the relocation
of the place of business: one copy;
- A document on policy change, for the case of damage
caused by a change in state policy: one copy;
- Papers evidencing the ground for request for tax
payment time limit extension, for the case of other special reasons: one
original;
- A report on the payable tax amount due and the tax
arrear: one original.
3. Receipt and processing of dossiers for time limit
extension:
3.1. Receipt of dossiers:
- For dossiers for time limit extension submitted
directly to customs offices, customs officers shall receive and append a seal
of dossier receipt, and write the time of dossier receipt and the number of
documents in the dossiers.
- For dossiers for time limit extension sent by post,
customs officers shall append a seal showing the date of dossier receipt and
record them in the customs offices’ incoming mail books.
- For dossiers for time limit extension sent
electronically, customs offices shall receive, examine and accept them through
their electronic data processing systems.
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If taxpayers’ dossiers for time limit extension are not
complete as required, customs offices shall, within 3 (three) working days from
the date of dossier receipt, notify in writing taxpayers thereof for completion
of their dossiers.
Taxpayers shall complete their dossiers within 5 (five)
working days from the date of receipt of notices on dossier supplementation
from customs offices. If taxpayers fail to complete their dossiers at the
request of customs offices, they are not entitled to tax payment time limit
extension according to regulations.
If time limit extension dossiers are complete, accurate
and for proper subjects as defined, customs offices shall notify in writing
their consent to an extension to taxpayers within 10 (ten) working days from
the date of receipt of complete dossiers.
4. Tax and fine amounts eligible for an extended payment
time limit:
- For material damage caused by a natural disaster, fire
or unexpected accident which renders a taxpayer unable to pay tax within the
set time limit, the tax or fine amount eligible for an extended payment time
limit is at most equal to the taxpayer’s total tax or fine arrear by the time
of occurrence of that natural disaster, fire or unexpected accident but,
however, must not exceed the material damage.
- For damage caused by other events, tax and fine amounts
eligible for an extended payment time limit are at most equal to tax and fine
amounts due.
5. Tax payment time limit extension:
5.1. For material damage caused by a natural disaster,
fire or unexpected accident which renders a taxpayer unable to pay tax within
the set time limit:
- If the tax amount for which an extended payment time
limit is requested is VND 5 (five) billion or more, the maximum extension is 2
(two) years.
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5.2. For damage caused by other events:
- If the tax amount for which an extended payment time
limit is requested is VND 5 (five) billion or more, the maximum extension is 1
(one) year.
- If the tax amount for which an extended payment time
limit is requested is less than VND 5 (five) billion, the maximum extension is
6 (six) months.
6. Taxpayers are not fined for late payment of tax or
fine amounts within the extended tax payment time limit.
7. Competence to extend tax payment time limit:
7.1. For the cases specified at Items a, b and c, Clause
1, Article 24 of Decree No. 85/2007/ND-CP of May 25, 2007:
7.1.1. A district-level customs sub-department to which a
taxpayer owes tax or fine amounts shall grant an extension in case these tax or
fine amounts arise at only one customs sub-department;
71.2. A customs department to which a taxpayer owes tax
or fine amounts shall grant an extension in case these tax or fine amounts
arise at two or more customs sub-departments under the same local customs
department;
7.1.3. The General Department of Customs shall grant an
extension in case tax or fine amounts arise at two or more local customs
departments.
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The General Director of Customs shall receive dossiers of
request for tax payment time limit extension and report them to the Minister of
Finance for submission to the Prime Minister for consideration and decision for
each specific case.
II. TAX OR FINE
REMISSION:
1. Cases eligible for tax or fine remission:
Taxpayers are considered for tax or fine remission in the
cases specified in Article 65 of the Law on Tax Administration.
2. A dossier of request for tax or fine remission:
2.1. A written request for tax or fine remission of the
district-level customs sub-department to which the taxpayer eligible for tax or
fine remission owes tax or fine amounts, clearly stating the reason and the tax
or fine amount requested to be remitted: one original;
2.2. The customs dossier of the tax or fine amount
requested to be remitted: one photocopy;
2.3. A competent state agency’s decision and the written
declaration for tax finalization, in case the taxpayer declared bankrupt has
already made payments according to the provisions of bankruptcy law and no
longer has property to pay the tax or fine amount: one original;
2.4. A court judgment or ruling declaring an individual
taxpayer deceased, missing or having lost his/her civil act capacity without
any property to pay the tax or fine arrear: one original;
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3. Responsibilities and powers of customs offices:
3.1. Customs offices to which taxpayers owe tax or fine
amounts shall make dossiers of request for tax or fine remission, for taxpayers
falling into the cases eligible for tax or fine remission specified in Article
65 of the Law on Tax Administration, then send them to local customs departments.
3.2. Local customs departments shall examine and assess
the accuracy and completeness of dossiers and conduct the following activities:
- If dossiers are incomplete, they shall, within 10
working days from the date of dossier receipt, notify such to customs offices
to which taxpayers owe tax or fine amounts for completion of dossiers. Notices
must clearly state omitted or improper papers.
- If dossiers are complete, they shall, within 10 working
days from the date of dossier receipt, send them to the General Department of
Customs according to the provisions of Article 68 of the Law on Tax
Administration.
3.3. Within 50 days from the date of receipt of complete
dossiers sent by local customs departments, the General Department of Customs
shall propose plans on tax or fine remission to the Ministry of Finance.
3.4. Within 10 days from the date of receipt of tax or
fine remission dossiers from the General Department of Customs, the Ministry of
Finance shall issue decisions on remission or notify in writing of taxpayers of
their ineligibility for tax or fine remission.
4. Tax or fine amounts to be remitted:
Tax or fine amounts to be remitted are total amounts owed
by taxpayers by the time they are declared bankrupt after they make all
payments according to the provisions of bankruptcy law and, therefore, no
longer have property to pay those tax or fine amounts or by the time individual
taxpayers are considered deceased, missing or having lost their civil act
capacity without any property to pay tax or fine arrears.
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Part G
RETROSPECTIVE
COLLECTION OF TAX
I. CASES OF
RETROSPECTIVE COLLECTION OF IMPORT TAX OR EXPORT TAX:
1. For cases in which tax was exempt or considered for
exemption under the provisions of this Circular, if goods are subsequently used
for purposes other than the purposes eligible for tax exemption or tax
exemption, tax amounts must be paid in full, except for cases where those goods
are transferred to subjects eligible for tax exemption or tax exemption under
the provisions of this Circular.
2. Where taxpayers or customs offices make errors in tax
declaration, calculation or payment, tax deficits owed within 365 days
preceding the date of detection of those errors must be retrospectively paid.
The date of detection of such an error is the date of signing of a written
certification thereof between the taxpayer and the customs office.
3. In case of detection of a tax fraud or evasion, the
tax amount evaded within 5 years preceding the date of examination and
detection of such tax fraud or evasion must be retrospectively collected. The
date of detection of such a tax fraud or evasion is the date of signing of the
tax retrospective collection decision by a competent state agency.
4. For cases subject to retrospective payment specified
in this Section which involve to be-retrospectively paid tax amounts of less
than VND 50,000, taxpayers are not required to pay those amounts.
II. BASES FOR
CALCULATION OF IMPORT TAX OR EXPORT TAX:
For the case specified at Point 1, Section I of this
Part, the bases for tax calculation are taxable value, tax rate and exchange
rate applied at the time of change of the purpose eligible for tax exemption or
tax exemption.
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Particularly for cases of purchase of used cars that are
originally imported and eligible for tax exemption or tax exemption, when their
use purposes change, import tax must be paid at the tax rate applicable to used
cars according to regulations effective at the time of use purpose change.
Before May 1, 2006, the import tax rate applicable to used passenger cars of
less than 16 seats is 150%. From May 1, 2006, the specific tax rate specified
in the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006 and the
Minister of Finance’s Decision No. 05/2007/QD-BTC of January 15, 2007 (the
criteria or conditions for import of this particular type of car are not
applied like those applicable to used cars specified in the Government’s Decree
No. 12/2006/ND-CP of January 23, 2006 and Joint Circular No.
03/2006/TTLT-BTM-BGTVT-BTC-BCA of March 31, 2006). The value for import tax
calculation is determined on the residual use value of goods based on the
duration of use and stay in Vietnam (counting from the time of import stated in
the customs declaration to the time of tax recalculation) and in a percentage
(%) of the declared value at the time of registration of the customs
declaration. If no value is declared at the time of registration of the customs
declaration or the declared value is not true to the actually paid value, the
customs department that carries out transfer procedures is assigned to
re-determine the declared value to serve as a basis for tax calculation.
2. For the cases specified at Points 2 and 3, Section I
of this Section, the bases for import tax or export tax calculation are taxable
value, tax rate and exchange rate applied at the time of registration of
previous customs declaration.
III. THE TIME LIMIT
FOR TAX DECLARATION is 10 (ten) days after the date of change of the purpose
eligible for tax exemption or tax exemption, resulting in the tax payment, for
the case specified at Point 1, Section I of this Part, or 10 days, counting
from the date of detection of errors for the case specified at Point 2, Section
I of this Part; and from the date examination and detection of a tax fraud or
evasion for the case specified at Point 3, Section I of this Part.
In case the change of the use purpose must be permitted
by a competent state agency, organizations or individuals may not arbitrarily
change the use purpose before being so permitted and the date of the use
purpose change is the date they are permitted by a competent state agency. In
case organizations or individuals arbitrarily change the use purpose, the date
of the use purpose change is the date they do so.
IV. THE TIME LIMIT
FOR PAYMENT OF TAX AMOUNTS AND FINES (IF ANY) is 10 days after
competent state agencies issue decisions on payable tax or fine amounts (if
any), for the case specified at Point 1, Section I of this Part, or from the
date competent state agencies issue decisions on retrospectively collected tax
and fine amounts (if any) for the case specified at Points 2 and 3, Section I
of this Part.
1. In some special cases when taxpayers meet with
financial difficulties and request in writing to pay the above tax or fine
amounts within a time limit of more than 10 days, they shall register their
plans for payment of those tax or fine amounts and concurrently obtain a
guarantee for those tax or fine amounts by a credit institution or another
organization operating under the Law on Credit Institutions. For late payment of
tax or fine amounts, taxpayers shall also pay an amount equal to 0.05% of the
lately paid amount for each date of late payment. Local customs departments
where taxpayers register customs declarations shall consider the extension of
the time limit in these cases.
2. A dossier of request for a tax payment time limit of
more than 10 days:
- A written request for permission for tax or fine
payment within more than 10 days, clearly stating the tax or fine amount, the
reason for the request and the committed plan on tax or fine arrear payment:
one original;
- The tax declaration dossier of the tax or fine amount
for which a payment time limit of more than 10 days is requested: one copy;
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Part H
FULFILLMENT
OF THE TAX OBLIGATION
I. FULFILLMENT OF THE
TAX OBLIGATION BY PERSONS ON EXIT:
1. Before their exit from Vietnam, Vietnamese who leave
the country to permanently reside abroad, overseas Vietnamese and foreigners
who have tax or fine arrears on imports or exports shall fulfill their tax
obligation.
2. Customs offices shall notify in writing the entry and
exit management agency of the fulfillment of the tax obligation for imports or
exports by individuals who have tax or fine arrears on imports or exports. Such
a notice must state the full name of the individual who has not yet fulfilled
the tax obligation, his/her date of birth, nationality, serial number of his/her
identity card/passport, and the customs office that manages the tax arrear.
3. The entry and exit management agency shall stop the
exit of persons who have not yet fulfilled the tax obligation specified at
Point 1 above according to the provisions of Article 53 of the Law on Tax
Administration.
II. FULFILLMENT OF
THE TAX OBLIGATION IN CASE OF DISSOLUTION, BANKRUPTCY OR OPERATION TERMINATION:
1. The tax obligation in case of dissolution, bankruptcy
or operation termination shall be fulfilled under Article 54 of the Law on Tax
Administration and the laws on enterprises, cooperatives and bankruptcy.
- Owners of private enterprises, members’ councils or
owners of limited liability companies, boards of directors of joint stock
companies or enterprise-liquidating organizations are responsible for the
fulfillment of the tax obligation of dissolved enterprises.
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- Asset management or liquidation teams are responsible
for the fulfillment of the tax obligation of dissolved enterprises.
2. Responsibility to fulfill the tax obligation in case
taxpayers terminate their operation without carrying out dissolution or
bankruptcy procedures specified by law:
2.1. For enterprises that terminate their operation not
according to enterprise dissolution or bankruptcy procedures but have not yet
fulfilled the tax obligation, owners of private enterprises, chairmen of
members’ councils or owners of limited liability companies, chairmen of boards
of directors of joint stock companies, or heads of management boards of
cooperatives are responsible for paying remaining tax arrears.
2.2. For households or individuals that terminate their
business operation but have not yet fulfilled the tax obligation, heads of
those households or those individuals are responsible for paying remaining tax
arrears.
2.3. For cooperative groups that terminate their
operation but have not yet fulfilled the tax obligation, their heads are
responsible for paying remaining tax arrears.
III. FULFILLMENT OF
THE TAX OBLIGATION IN CASE OF REORGANIZATION OF ENTERPRISES:
1. Before being reorganized, enterprises shall fulfill
the tax obligation for their imports or exports.
2. If reorganized enterprises fail to fulfill the tax
obligation before their reorganization, there must be documents on
determination of the tax obligation of each enterprise formed after the
reorganization and the enterprises formed after the reorganization shall commit
in writing with customs offices to fulfill the tax obligation transferred from
the reorganized enterprises.
3. Tax agencies may not grant tax identification numbers
to enterprises formed after the reorganization without written certification by
customs offices of enterprises’ compliance with the provisions of Point 2
above.
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IV. Other provisions on fulfillment of the tax obligation
comply with the Law on Tax Administration and Decree No. 85/2007/ND-CP of May
25, 2007.
Part I
RIGHTS
AND OBLIGATIONS OF TAXPAYERS; RESPONSIBILITIES AND POWERS OF CUSTOMS OFFICES
1. Taxpayers have the rights and obligations specified in
Articles 6 and 7 of the Law on Tax Administration.
2. Powers and responsibilities of customs offices and
customs officers are defined in Articles 8 and 9 of the Law on Tax
Administration.
3. Taxpayers’ right to be supplied with information, documents
and guidance on the tax law and customs offices’ responsibility to supply
information, documents and guidance on the tax law are specified as follows:
- Customs offices shall provide tax law guidance to
taxpayers by the following modes: supply of information on the customs office
website at http://www.customs.gov.vn; conferences with verbal questions and
answers; publication on newspapers or magazines, radio or television
broadcasting, distribution of leaflets or issuance of documents guiding tax policies
or law upon written request of taxpayers.
- Guided contents include provisions on tax policies and
tax administration procedures, such as rules for classification of commodity
codes according to tariffs, methods for determination of taxable values, tax
calculation methods, tax payment methods, procedures and dossiers, etc.; supply
of information or documents, and explanation of tax calculation or tax
assessment for taxpayers and other contents related to tax administration,
except for documents and information involved in secrets defined by law.
4. Taxpayers’ right to certification of tax obligation
fulfillment and customs offices’ responsibility to certify the tax obligation
fulfillment are specified as follows:
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- The taxpayer’s name and tax identification number;
- Contents requested to be certified;
- Documents evidencing the contents requested to be
certified.
4.2. Customs offices shall inspect and certify the tax
obligation fulfillment when taxpayers so request in writing according to the
provisions of law.
- In case of refusal to certify, they shall notify in
writing the reason for refusal;
- In case of necessity to re-check and re-compare
information on the taxpayers’ tax obligation fulfillment before making
certification, customs offices shall notify the taxpayers of the reason for
delayed certification;
- The time limit for reply of results to taxpayers is 5
(five) working days from the date of receipt of taxpayers’ complete dossiers of
request for certification.
Part J
COMPLAINTS
AND HANDLING OF VIOLATIONS
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The powers and responsibilities of individuals and
organizations in complaining about import tax and export tax and
responsibilities and powers of agencies settling those complaints strictly
comply with the provisions of the Law on Import Tax and Export Tax and the law
on complaints and denunciations.
II. HANDLING OF
VIOLATIONS:
Taxpayers, customs officers or other concerned
individuals who commit violations related to import tax or export tax shall be
handled under the provisions of the Government’s Decree on sanctioning of
administrative violations in the customs domain and relevant guiding documents.
Part K
ORGANIZATION
OF IMPLEMENTATION
1. This Circular takes effect 15 days after its
publication in “CONG BAO.”
2. To annul the Finance Ministry’s Circular No.
113/2005/TT-BTC of December 15, 2005, guiding the implementation of import tax
and export tax. Particularly, customs values of imports and exports continue to
comply with the guidance in Circular No. 113/2005/TT-BTC until the Ministry of
Finance’s Circular guiding the customs valuation of imports and exports takes effect.
3. Previous guidance on import tax and export tax
policies and tax administration of imports and exports, which is contrary to
the guidance in this Circular, is hereby annulled.
4. Contents of tax administration of imports and exports
not guided in this Circular comply with the provisions of the Customs Law, the
Law on Tax Administration, and documents detailing and guiding the
implementation of these laws.
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For projects licensed before January 1, 2006, and having
their lists of tax-exempt goods approved by competent state agencies, customs
offices shall give tax exemption according to the approved lists (enterprises
that have not imported tax-exempt goods may start importing them while
enterprises that have imported part of the tax-exempt goods volume may further
import the remaining volume and enjoy the tax preferences stated in their
investment licenses or investment preference certificates). If their lists of
tax-exempt goods have not yet been approved by competent state agencies,
enterprises shall determine by themselves and take responsibility before law
for the accurate and truthful declaration of goods items eligible for tax
exemption according to their investment licenses or investment preference
certificates. Untruthful declarations will result in retrospective tax
collection and handling according to law.
6. The ground for determining whether or not projects
licensed in the period from January 1, 2006 to the effective date of the
Government’s Decree No. 108/2006/ND-CP of September 22, 2006, are eligible for
investment incentives is Appendix I or Appendix II to the Government’s Decree
No. 149/2005/ND-CP of December 8, 2005.
7. Customs declarations of imported, exported,
re-exported (for temporary import for re-export), re-imported (for temporary
export for re-import) goods, which are registered with customs offices before
the effective date of this Circular still comply with previous regulations.
Difficulties and problems arising in the course of
implementation of this Circular should be reported by organizations and
individuals to the Ministry of Finance for consideration and settlement.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong
Chi Trung
APPENDIX
1:
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1. Via-bank payment means money transfer from the
importer’s bank to the exporter’s bank for payment for goods and services to
the exporter by the modes conformable with the contractual agreement and
regulations of the banks.
Payment document means a document of the exporter’s bank,
notifying the exporter of the receipt of money paid for exported goods. In case
of deferred payment, agreement is required in the export contract; upon payment
deadline, the exporter must acquire the via-bank payment document. In case of
entrusted export, the foreign party shall make via-bank payment to the party entrusted
to export goods.
2. The following cases are also regarded via-bank
payment:
2.1. In case payment for exported goods is credited from
a foreign loan, the exporter is required to meet the following conditions:
- Having a loan contract (for financial loans each of a
term of under one year), or the Vietnam State Bank’s written certification of
loan registration (for loans each of a term of over one year).
- Having the foreign party’s document on via-bank money
transfer into Vietnam.
The above mode of payment for exported goods must be
indicated in the export contract.
- Having the foreign party’s certification of the credit
from the loan.
- If there is a difference after the value of exported
goods is credited from the foreign loan, that difference amount must be paid
via bank. Via-bank payment documents comply with the guidance in this Appendix.
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2.3. In case the foreign party pays from its current
deposit account in Vietnam, such payment must be made via bank. The payment
document is a document of the exporter’s bank notifying the exporter of the
receipt of money paid for exported goods from the current account of the
purchaser or the person authorized by the foreign party.
2.4. In case the exporter of goods for sale at overseas
fairs or exhibitions, collects and transfers to Vietnam cash in the foreign
currency of the fair- or exhibition-organizing country, he/she/it must make a
declaration with the customs office on the collected and transferred
foreign-currency amount and a document on money remittance into the
Vietnam-based bank.
2.5. If
goods are exported to pay foreign debts for the Government, there must be the
foreign trade bank’s document certifying that those goods are accepted by the foreign
party for debt payment, or that the document set is sent to the foreign party
for debt payment.
2.6. In case the payment between the Vietnamese exporter
and the foreign party is made by balancing the value of exported goods or the
remuneration for processing of exported goods and the value of goods or
services purchased from the foreign party, the exporter must meet the following
conditions:
- Indicating the mode of payment for goods traded between
the exporter and the foreign party.
- Having the foreign party’s written certification of the
sum for balancing the value of exported goods and the value of goods imported
or services purchased from the foreign party.
- If there is a difference after balancing the value of
exported goods and the value of imported goods or services, the difference
amount must be paid via bank. Via-bank documents comply with the guidance in
this Appendix.
2.7. In case the sum in the payment document is
incompliant with the payable sum agreed in the contract or contract annex but
to be paid under the name of the organization or individual in charge of
payment, it is subject to the following handling measures:
- If it is smaller than the payable sum agreed in the
contract or contract annex, the exporter shall clearly state the reasons, such
as the bank’s money transfer charge; price reduction due to poor quality or
inefficient quantity of goods (in this case, written agreement on price
reduction between the purchaser and the seller is required)…
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2.8. In case the payment mode is changed compared to that
agreed in the export contract, the exporter shall supply a document notifying
such change.
2.9. If a payment document shows the name of a paying
bank different from that agreed in the contract, but the same name of the payer,
name of the payee, serial number of the export contract, and payment value as
those in the signed export contract, that payment document may be accepted as a
valid one.
2.10. In case a Vietnamese enterprise trades in
temporarily imported goods for re-export or temporarily exported goods for
re-import, if the import and export contracts indicate that the purchaser
directly pays for goods to the seller and the enterprise is only entitled to
commissions for the lot of goods temporarily imported for re-export or
temporarily exported for re-import, the payment document in the tax refund
dossier set shall be replaced with the document of payment of commissions to
the Vietnamese enterprise.
2.11. In case the purchaser cannot pay for goods due to
bankruptcy or escape, etc., and, therefore, the exporter cannot supply the
payment document to the customs office, the exporter shall clearly explain in
writing the reasons, enclosed with a written proof, and commit to bear
responsibility before law for that explanation.
2.12. In case the payment for exported goods is made in
USD cash, the exporter shall produce the State Bank’s permit allowing the
collection of foreign-currency cash from export, which is granted by the State
Bank’s Foreign Exchange Management Department, at the central level, or by a
State Bank’s branch in a bordering province, at the local level. The collection
and remittance of foreign currencies must be made within the time limit
specified in the permit. The permit and the certification of the bank where an
account is opened for remittance of foreign-currency cash collected from
export, are regarded valid payment documents for the export contract.
2.13. In case goods are sold to foreign traders but
delivered to their designated Vietnam-based business establishments for use as
raw materials for production or processing of goods for export, the foreign
traders’ payment must be made via bank in freely convertible foreign
currencies.
APPENDIX
2:
FORM 01:
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1. Name of the taxpayer making additional
declaration:
2. Tax identification number:
3. Additional customs declaration form:
- Declared volume of imports/exports:
- Declared unit price:
- Declared value:
- Declared goods code:
- Declared tax rate:
- Declared origin of goods:
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- Declared tax amount:
+ Export tax:
+ Import tax:
+ Special consumption tax:
+ Value-added tax:
4. Under contract No.:
5. Additional declaration contents:
- Volume of imports/exports:
- Unit price:
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- Goods code:
- Tax rate:
- Origin:
- Exchange rate:
- Payable tax amount:
+ Export tax:
+ Import tax:
+ Special consumption tax:
+ Value-added tax:
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+ Export tax:
+ Import tax:
+ Special consumption tax:
+ Value-added tax:
6. Reasons for additional declaration:
Declarant
(Signature,
seal)
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NOTICE ON ASSESSING
TAXES ON IMPORTS AND EXPORTS
(Attached to the Finance Ministry’s Circular No. 59/2007/TT-BTC of June 14,
2007, guiding the implementation of import and export taxes and administration
of taxes on imports and exports)
TAX DEPARTMENT OF …
(PROVINCE/DISTRICT)
No.: …
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom -
Happiness
…, … date … month …
year 200…
DECISION
on assessing taxes on
imports and exports
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Pursuant to Tax Administration Law No. 78/2006/QH11 and
the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the
implementation of the Tax Administration Law;
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10;
June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of
Articles of the Customs Law; and the Government’s Decree No. 154/2005/ND-CP of
December 15, 2005, detailing a number of articles of the Customs Law regarding
customs procedures, inspection and supervision;
Pursuant to Law No. 45/2005/QH11 on Import Tax and Export
Tax; the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing
the implementation of the Law on Import Tax and Export Tax; and the
Government’s Decree No. 40/2007/ND-CP of March 16, 2007, on the determination
of customs value of imports and exports;
Pursuant to the May 10, 1997 Value-Added Tax Law, which
was amended and supplemented under the June 17, 2003 Law Amending and
Supplementing a Number of Articles of the Value-Added Tax Law; the May 20, 1998
Special Consumption Tax Law, which was amended and supplemented under the June
17, 2003 Law Amending and Supplementing a Number of Articles of the Special
Consumption Tax Law; and the November 29, 2005 Law Amending and Supplementing a
Number of Articles of the Special Consumption Tax Law and the Value-Added Tax
Law;
Pursuant to …,
DECIDES:
Article 1.- To assess taxes on … under the
customs declaration form of imports and exports … of …
Article 2.- The total of assessed tax amount is:
…, including:
Export tax amount:
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Special consumption tax amount:
Value-added tax amount:
Of which:
+ The total tax amount declared by the taxpayer: …,
including:
Export tax amount:
Import tax amount:
Special consumption tax amount:
Value-added tax amount:
+ The
total tax-amount deficit: …, including:
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Import tax amount:
Special consumption tax amount:
Value-added tax amount:
Article 3.- Reasons for assessing taxes, and
assessment factors
Article 4.- Within the time limit of … from the
date …
… (taxpayer)
shall pay the whole assessed tax amount specified in Article … of this
Decision. If the time limit of … from the date …is over, the taxpayer shall,
apart from paying the tax-amount deficit, be subject to late payment fine …
from …(date) for …
Article 5.- … (taxpayer) may complain about the
customs office’s tax assessment in accordance with the law on complaints and
denunciations within the time limit of … from … (date).
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- …;
- …;
- To be kept at …
Director
(Signature,
seal)
FORM 03:
LIST OF PRODUCT
EXPORT DECLARATION FORMS TO BE LIQUIDATED
(Attached to the Finance Ministry’s Circular No. 59/2007/TT-BTC of June 14,
2007, guiding the implementation of import and export taxes and administration
of taxes on imports and exports)
Name of enterprise:
Code of enterprise:
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Import contract:
Export
contract:
No.
Serial number/Type
of declaration form
Date of
registration
Date of actual
exportation
Customs office
making declaration form registration
Notes
(1)
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(3)
(4)
(5)
(6)
Serial number/Type in abbreviation
(Customs code)
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Date … month … year
…
Customs
officer checking and making comparison
(Signature,
seal)
Date … month … year
…
Enterprise director
(Signature,
seal, full name)
FORM 04:
FORM OF REPORT ON RAW
MATERIALS AND SUPPLIES WAREHOUSED, EX-WAREHOUSED AND STOCKED
(Attached to the Finance Ministry’s Circular No. 59/2007/TT-BTC of June 14,
2007, guiding the implementation of import and
export taxes and administration of taxes on imports and exports)
Name of enterprise: Address:
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Serial number of liquidation dossier: Import
contract: Export
contract:
No.
Imported raw
materials and supplies
Raw materials and
supplies already used for production of products for export
Raw materials and
supplies exported back
Volume of raw
materials and supplies stocked by the end of a period
Handling of raw
materials and supplies stocked by the end of a period
Name/code of raw
materials and supplies
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Name/code of
exported products
Export declaration
form
Unit of calculation
Norms of raw
materials and supplies (including waste)/product unit
Volume of raw
materials and supplies used for production of products for export
Export declaration
form (No.; sign; date of registration)
Volume of raw
materials and supplies exported back
To be further
liquidated
To be used for
other purposes
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sign; date of
registration
Date of completion
of procedures
Volume of imported
raw materials and supplies
Volume of raw
materials and supplies stocked at the beginning of a period and not yet
liquidated
Unit of calculation
No.; sign; date of
registration
Date of completion
of customs procedures
Volume of exported
products
(1)
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(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
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(13)
(14)
(15)
(16)
(17)
(18)
(19)
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Date … month … year …
Customs officer checking and making
comparison Enterprise director
(Signature, seal) (Signature,
seal, full name)
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(1) - Column 6 applies to only raw-material and supplies
import declaration forms to be liquidated many times; the volume of raw
materials and supplies stocked at the beginning of a period and not yet
liquidated for the subsequent liquidation time is the volume of raw materials
and supplies stocked at the end of a period of the preceding liquidation time;
(2) - Columns 15 and 16 apply to only cases of exporting
back raw materials eligible for import tax refund guided in this Circular and
when goods are actually exported back before the liquidation dossier is
submitted.
(3) - The volume of raw materials and supplies stocked at
the end of a period in Column (17) = The volume of imported raw materials and
supplies in Column (5) or the volume of raw materials and supplies stocked at
the beginning of a period and not yet liquidated in Column (6) - The volume of
raw materials and supplies used for production of products for export in Column
(14) - The volume of raw materials and supplies exported back in Column (16).
FORM 05:
REPORT ON CALCULATION
OF TAXES ON IMPORTED RAW MATERIALS AND SUPPLIES
(Attached to the Finance Ministry’s Circular No. 59/2007/TT-BTC of June 14,
2007, guiding the implementation of import and export taxes and administration
of taxes on imports and exports)
Name of enterprise:
Code of enterprise:
Serial number of liquidation dossier: Import
contract: Export contract:
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Raw
materials/supplies import declaration form
Export declaration
form
Volume of raw
materials and supplies used for production of products for export and
exported back
Volume of raw
materials and supplies in stock
Tax amount to be
refunded/not collected
Tax amount to be
collected or further liquidated
Notes
No.; sign; date of
registration
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Name, code of raw
materials and supplies
Unit of calculation
Unit price for tax
calculation
Exchange rate
Import tax rate
No.; sign; date of
registration
Date of actual
exportation
(1)
(2)
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(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
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(14)
(15)
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Date…
month… year 200…
Customs officer checking and making
comparison Enterprise director
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