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THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 94/1998/ND-CP
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Hanoi, November
17, 1998
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DECREE
DETAILING THE
IMPLEMENTATION OF LAW No. 4/1998/QH10 OF MAY 20, 1998 AMENDING AND SUPPLEMENTING
A NUMBER OF ARTICLES OF THE LAW ON EXPORT TAX AND IMPORT TAX
THE GOVERNMENT
Pursuant to the Law on Organization of the
Government of September 30, 1992;
Pursuant to the Law on Foreign Investment in Vietnam of November 8, 1996; Law
on Domestic Investment Promotion (amended) No. 03/1998/QH10 of May 20, 1998;
Pursuant to the Law on Export Tax and Import Tax of December 26, 1991; the Law
Amending and Supplementing a Number of Articles of the Law on Export Tax and
Import Tax of July 5, 1993; Law No. 04/1998/QH10 of May 20, 1998 Amending and
Supplementing a Number of Articles of the Law on Export Tax and Import Tax;
At the Minister of Finance’s proposal,
DECREES:
Article 1.- The import tax rates are
stipulated as follows:
1. The tax rates applicable to import goods
include the ordinary tax rates, the preferential tax rates and the special
preferential tax rates:
a) The preferential tax rates shall apply to
goods imported from countries or groups of countries that have agreements on
the most favored nation treatment in their trade relations with Vietnam.
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b) The ordinary tax rates shall apply to goods
imported from countries that have no agreements on the most favored nation
treatment in their trade relations with Vietnam.
The uniformly applied ordinary tax rates shall
be 50% (fifty per cent) higher than the preferential tax rates stipulated in
Point a, Clause 1 of this Article. For special cases where the tax rates should
be prescribed lower or higher than 50% (but not higher than 70% of preferential
tax rates), the Ministry of Finance shall, after consulting the Ministry of
Trade, stipulate the tax rate applicable to each specific case, ensuring its
conformity with the trade policies and relations in each period.
c) The special preferential tax rates shall
apply to goods imported from countries or groups of countries that have
agreements with Vietnam on special import tax preferences under the free trade
areas institutions, tariff coalitions or aimed to create favorable conditions
for border trade exchange.
The special preferential tax rates shall apply
to import goods which fully meet the following conditions:
- Being goods items specified in the agreements
and fully meeting the conditions stated in the agreements;
- Being goods with origin from countries
bordering Vietnam or countries being members of groups with tax agreements
which Vietnam has acceded to.
The Ministry of Trade shall provide detailed
guidance on the criteria of goods origin stipulated in Points a, b and c,
Clause 1 of this Article.
2. There shall be separate regulations on surtax
rates stipulated in Points a, b and c, Clause 2, Article 9 of the Law on Export
Tax and Import Tax and supplemented in Clause 1, Article 1 of Law No.
04/1998/QH10 of May 20, 1998.
Article 2.- Export goods and
import goods eligible for tax exemption consideration as stipulated in Clause
2, Article 1 of Law No. 04/1998/QH10 Amending and Supplementing a Number of
Articles of the Law on Export Tax and Import Tax are specified as follows:
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2. Import goods of foreign-invested enterprises
and foreign parties to business cooperation contracts under the Law on Foreign
Investment in Vietnam shall be exempt from import tax in accordance with
provisions of Decree No.12/CP of February 18, 1996 of the Government detailing
the implementation of the Law on Foreign Investment in Vietnam, Decree No.
10/1998/ND-CP of January 23, 1998 of the Government on a number of measures to
encourage and guarantee foreign direct investment in Vietnam and Decree No.
62/1998/ND-CP of August 15, 1998 of the Government promulgating the Regulation
on investment in forms of build-operate-transfer contracts,
build-transfer-operate contracts and build-transfer contracts applicable to
foreign investment in Vietnam.
3. Import goods of domestic-invested enterprises
operating under the Law on Domestic Investment Promotion shall be exempt from
import tax in accordance with Article 25 of the Law on Domestic Investment
Promotion (amended) of May 20, 1998.
4. Goods sent as gifts and/or donations from
foreign organizations and/or individuals to Vietnamese organizations and/or
individuals and vice versa, and sample goods shall be exempt from tax according
to the levels prescribed by the Ministry of Finance.
The Ministry of Finance shall prescribe the
procedures for considering the tax exemption for each case as defined in this
Article.
Article 3.- Tax declaration
and payment
1. Organizations and/or individuals, upon each
exportation of their goods as permitted, shall have to make and submit their
export goods declarations and pay export tax to the customs authorities where
the export procedures are carried out, and take responsibility for the accuracy
of their declarations.
2. Organizations and/or individuals, upon each
importation of goods as permitted, shall have to make and submit import goods
declarations and pay import tax to the customs authorities of the localities
with border-gates through which the goods are imported, and take responsibility
for the accuracy of their declarations.
The border-gates with great flow of import goods
shall be permitted to open some more places for import procedures clearance and
import tax collection. The General Department of Customs shall consult the
Ministry of Finance before proposing the Government to permit the opening of
such places.
The customs authorities shall have to inspect
export and import goods, carry out the customs procedures and collect taxes in
accordance with provisions of this Decree.
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1. The time for export or import tax calculation
shall be the date when an organization or individual registers its/his/her
export or import goods declaration with the customs authority. The taxes shall
be calculated according to the tax rates and tax calculation prices on the date
the export or import goods declaration is registered.
2. Within eight (8) working hours from the
receipt of an export or import goods declaration, the customs authority shall
have to officially notify the tax payer of the payable tax amount.
- For some goods items imported in large
quantity each time (such as iron, steel, steel cast, cement, clinker,
petroleum, fertilizers) and those subject to the quality standard inspection
according to the Government’s regulations before being permitted to be
circulated on the Vietnamese market, the time limit for issuing tax notices may
be extended but shall not exceed 3 working days and shall be specified by the
General Department of Customs.
- For goods items which require the technical
standard inspection before identifying their code numbers in the tax tariff and
their current state (new or old), in order to ensure the accuracy of the tax
calculation, the time limit for issuing tax notices may be more than 3 working
days but shall not exceed 15 working days.
The inspection agency(IES) and the State quality
control agency(IES) shall have to complete the inspection and quality control
of export or import goods items within the prescribed time limit so that the
customs authorities can issue tax notices to the tax payers.
The Ministry of Science, Technology and
Environment shall coordinate with the Ministry of Trade and the Ministry of
Finance in specifically defining the agencies competent to inspect and control
the quality of export and import goods as well as the agencies competent to
make final decisions in cases of complaints.
3. The time limit for export tax or import tax
payment is prescribed as follows:
a) For export goods, it is fifteen (15) days
from the date the tax payers receive the official notices from the customs
authorities on the payable tax amounts.
b) For goods being materials and raw materials
imported for export goods production, it is nine (9) months from the date the
tax payers receive official notices from the customs authorities on the payable
tax amounts.
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In cases where the goods produced from imported
materials and raw materials are actually exported within the above-prescribed
tax payment time limit, the import tax on the volume of imported materials and
raw materials used for the production of the corresponding exported goods
volume shall not be paid. If the goods are exported outside the prescribed tax
payment time limit, the tax payers shall have to pay tax(ES) as prescribed.
Enterprises producing export goods shall have to
register with the customs authorities their goods which are materials and raw
materials and used for the production of export goods. In cases where
enterprises have registered and been eligible for tax payment time limit
prescribed in this Clause but sold their goods in Vietnam, they shall be
handled according to Article 5 of this Decree.
The Ministry of Finance shall specify the
conditions for tax payment time limit application and the handling of
violations of this Clause.
c) For goods temporarily exported for re-import
or temporarily imported for re-export, the time limit shall be fifteen (15)
days from the date of expiry of the temporary export for re-import or temporary
import for re-export time limit.
In cases where the goods are actually
re-imported (for goods temporarily exported for re-import) or actually
re-exported (for those temporarily imported for re-export) within the
prescribed tax payment time limit, the export tax or import tax shall not be
paid for the corresponding goods volume temporarily imported or re-exported.
The Ministry of Trade shall prescribe the
temporary export for re-import and temporary import for re-export time limits.
For forms of temporary import for re-export and
temporary export for re-import other than business forms stipulated by the
Ministry of Trade, the tax payment time limits shall comply with Points a, d
and e of this Clause.
d) For goods being machinery, equipment, raw
materials, fuel, materials and means of transport, which are imported in
service of the enterprises production, the time limit shall be thirty (30) days
from the date the tax payers receive the official notices from the customs
authorities on the payable tax amounts.
e) For imported consumer goods, tax payers shall
be to fully pay taxes before receiving their goods. In cases where the payable
tax amounts are guaranteed by credit institutions or other organizations
licensed to conduct some banking activities under the Law on Credit
Institutions, the tax payment time limit shall be thirty (30) days from the
date the tax payers receive the official notices from the tax-collecting
agencies on the payable tax amounts. The Ministry of Trade shall assume the
prime responsibility and coordinate with the concerned ministries in
determining the list of import consumer goods as stipulated in this Point.
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The guaranty for tax payers payable tax amounts,
the rights and obligations of the credit institutions providing the guaranty
and the obligations of the guaranteed tax payers shall comply with Articles 58,
59 and 60 of the Law on Credit Institutions of December 12, 1997.
Article 5.- Tax payers that
violate the Law on Export Tax and Import Tax shall, depending on each act of
violation and its seriousness, be handled according to provisions in Clause 5,
Article 1 of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a
Number of Articles of the Law on Export Tax and Import Tax and other legal
documents on handling of administrative violations in the fields of taxation
and customs.
Article 6.- This Decree
takes effect from January 1st, 1999. The previous stipulations on export tax
and import tax, which are contrary to this Decree, are now annulled.
The Minister of Finance, the Minister of Trade,
the Minister of Science, Technology and Environment, the General Director of
Customs and the Governor of the State Bank of Vietnam shall have to jointly
provide detailed guidances for the implementation of this Decree.
The ministers, the heads of the ministerial-level
agencies, the heads of the agencies attached to the Government and the
presidents of the People’s Committees of the provinces and centrally-run cities
shall have to implement this Decree.
THE GOVERNMENT
Nguyen Tan Dung