Circular 64/2015/ttlt-Btc-Bct-Bca-Bqp: Regulations Bill, Vouchers For Goods Traffic On The Market

Original Language Title: Thông tư liên tịch 64/2015/TTLT-BTC-BCT-BCA-BQP: Quy định chế độ hóa đơn, chứng từ đối với hàng hóa nhập khẩu lưu thông trên thị trường

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MINISTER OF JUSTICE-MINISTRY OF DEFENSE-MINISTRY OF DEFENSE
Number: 64 /2015/TTLT-BTC-BCT-BCA-BQP
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 8, 2015

FEDERAL INFORMATION

Regulation of bill mode, certificate from It ' s the commodity that ' s on the slide. g

________________________

The Tax Management Law base, the Amendment Law, adds some of the provisions of the Tax Management Law and the execs of instructions;

Customs Law and Guide documents;

The Commercial Law Base and the Enforced Guidelines;

The Law of Accounting and Enforced Instructions;

The Value Added Tax Law Base and the Amendment Rules, adds Value Added Tax Law; The Tax Law of Dense Consumption. Don't t, the Amendment Law, which complements some of the provisions of the Special Consumption Tax Law; Corporate Income Tax Law and Amendment Rules, addition of Corporate Income Tax Law; Excise Tax Law, Import Tax, and Competition Guide texts;

The law enforcement law. I'm And the text that guides the execs;

Base of Protocol 215 /2013/ND-CP December 23, 2013 rules out functions, duties, powers, and muscles. All the organization of the Ministry of Finance;

Base of Protocol 95 /2012/NĐ-CP November 12, 2012 rules the function, mandate, jurisdiction and organizational structure of the Ministry of Commerce;

Base of Protocol 106 /2014/ND-CP November 17, 2014 specifies the functions, duties, powers, and organizational structure of the Ministry of Public Security;

Base of Protocol 35 /2013/ND-CP April 22, 2013 rules, duties, permissions, and basic functions. All the organization of the Ministry of Defense;

Minister of Finance; Minister of Trade; Minister of Public Security; Minister of the Ministry of Public Affairs of the Ministry of Defence of the Federal Ministry of Foreign Affairs Regulation Fuck. Single, evidence for hours. Fuck. imports to the market.

Chapter I

COMMON RULES

What? 1. The adjustment range

This information regulates the bill of invoices, testimonies from goods importing goods on the market including: Import goods are on the shipping line; are on sale; to be in warehouses, berths, flats, at the manufacturing facility, importing goods imported or at the site. Other points (collectively known as the commodity import goods on the market); the guidelines for the processing of a regulatory violation of invoices, certificates for goods imported in the market; rights, obligations, responsibilities of the agency, organization, individuals involved.

What? 2. Subject applies

1. Organization, individual directly importing goods or business, buying, selling, shipping, importing goods imported or manufactured, exporting goods allowed to consumption in Vietnam (collectively known as manufacturing base, import of imported goods).

2. Tax Authority, Customs Enforcement, Market Management Agency, Public Security Agency, Border Guard, Marine Police and Units, persons with authority to check, dispose of the breach to the business facility importing traffic on the market.

3. Organization, other individuals who are involved in the bill of invoices, testimonies from goods imported in the market.

What? 3. Date of invoice appearance, certificate from

1. For imported goods that are on the shipping line, which is on sale, to be at the warehouse, marina, shoal, the set point (except for cases of regulation at paragraph 2) then the production facility, the import goods business, who has the rights, the related obligations published in full invoice, certification from the legal proof of the legalization by law and this information at the time of the examination.

2. For the imported goods of the manufacturing facility, the imported goods business is on sale, to be at the warehouse, marina, the right to use (warehouses, berths, landfills registered business with the authority agency) or the possession of that facility then the export. invoice, the evidence is done as follows:

a) At the time of the inspection, the production facility, the import of imported goods, who has the rights, the obligation to involve a single copy of the invoice copy, the stamped word of the production facility, the import goods business to have the base that identifies the goods imported. It's legal;

b) For a 24-hour period of continuous time, since the time of inspection, the production base, the import of imported goods must be fully qualified, the primary proof of the legitimacy of the goods by the provisions of this law and this information. The case at the end of the 24-hour deadline is continuous, since the time of the examination if the infection is on the specified time period, the filing of the case is carried out at the time of the next working period and the inspection body must specify the time, the required location. I ' m going to show up.

c) At the time of the inspection, if the production facility, the import of imported goods that has not yet published the invoice, the evidence to have the base determines the legalization of the imported goods then the cargo inspection agency conducts the correct commodity in accordance with its provisions. the law to verify the legitimacy of the goods.

3. The manufacturing base case, the goods business importing the fully qualified export profile of the legalization of the commodity but the base of the test has a base that determines the origin of the illegal imported goods, the test agency performs a temporary job. holding goods, profiles, verification of that commodity source to handle the rule of law and being accountable to the law if it damages the production facility, the import of imported goods.

Chapter II

SPECIFIC REGULATION

What? 4. Regulation of invoices, testimonies from goods imported from the import of imported goods into the interior.

1. For the case of imported goods due to the production base, the business directly imports when shipping from the store into the interior must have the invoice, the evidence from each of the following specific cases:

a) The case of imported goods has completed customs procedure when shipping must have a bill of imported goods that has been decided by the Customs authority or the release of the goods;

b) The case of imported goods that has not yet completed the customs procedure including imported goods brought in the preservation, the goods imported to the other customs office are different from the entry door, when shipping from the entrance to the domestic entry must have a declaration. Imported goods were approved by the Customs Agency. The manufacturing facility, the import of imported goods must perform correctly according to the regulatory content of the Customs authority;

c) The manufacturing base case, the importing business that registers customs records once or importing goods must be shipped many times, by many means of transport, there must be a copy of the export of the imported customs in accordance with the case. Point a, this b paragraph and the operating order of the manufacturing facility, the import goods business. The executive order must specify the number, the category of freight goods of the digital importer, the date, the month, the year, the destination, the destination, the transport, the number of transport vehicles.

2. For imports of goods that are the luggage of the entry into Vietnam beyond the standard of tax-free is subject to customs and implementation of the provisions of the tax legislation, the policy of importing goods imported. When transporting goods into the interior must have the confirmed customs affidavit completed the customs procedure and the receipt of receipt of import tax (if available).

3. Case of production facility, the import of imported goods purchased by the border of the imported border (called a collection facility) to transport into the Vietnamese homeland must have a bill, which has to be taken from each of the following specific cases:

a) The manufacturing facility, the goods import business import procurement directly transporting goods into the interior to consumption must have a major record of the purchase of goods purchased, sold, the exchange of the border population has confirmed by the Customs or Border Department (where it is.) without the Customs Force, the Compact); the receipt itself collects imports of goods imported to imported goods that cross the tax exemption or imported goods in addition to the list of border residents (if any) to demonstrate the source of imported goods. It's legal for the goods to buy. Table of goods purchased, sold, traded by the border population according to the template instructed by the Ministry of Finance;

b) The case of a sales procurement facility for the manufacturing facility, another business to transport into the interior, the procurement facility collects sales of a sales bill by regulation and is responsible for the source of goods. The procurement facility must hold the main copy of the purchase of the Purchase, sold, the exchange of the receipt of the Customs and Border Service (where there are no Customs forces, the Audit); the receipt of receipt of goods imported goods to the border. with imported goods that cross the tax exemption or imported goods in addition to the list of border residents (if any) to demonstrate the legal import of goods of goods.

4. For imported goods introduced to the border market, the market store, the market in the store economy, there must be an import of imported goods confirmed by the Customs Agency.

5. For the business-to-import business goods-reexports, manufacturing facilities, the import of imported goods must be subject to each specific case as follows:

a) The case of a single-entry business of goods-reexporting and storage at sites under the rule of law in the interior must have a temporary declaration which has been approved by the Customs agency and the reintegration of the reintegration business delivery business. Yes.

b) The case of registration of a reappearance in the Exporter of the Porter Customs Customs and the implementation of the re-entry of another store, the transport of goods from the entrance to the re-export store must have a republished re-entry. When shipping guarantees the state of goods, the right route, on time, the export door is registered. The case of change to the export door registered in accordance with regulations at paragraph 10 Article 61 Digital 128 /2013/TT-BTC September 10, 2013, of the Minister of Finance.

6. For imported goods is the state item that regulates imports of goods, in addition to bills, from applicable to each specific case, these imports must have imported stamps that are glued to the prescribed goods.

7. For imported goods under the Conditional Import Category in addition to the invoice of the invoice, the regulatory from the regulation for the imported goods must be accompanied by the papers under the authority of the competent authorities. The case with the prescribed authority of the authority submitted to the Agency for the Royal Customs must have a copy of the main medical copy of the production facility, the import of imported goods.

What? 5. Regulation of invoice, magnetic evidence for goods imported in circulation in the domestic market.

1. For the goods of the manufacturing facility, the business directly imported when it is sold at stores or storage, there must be warehouse and internal transport (for the case of an accounting store dependent on the same provincial capital city, city), Votes export. Warehouse or internal transport or invoice (for the case of an independent accounting store or not the same address to the headquarters), the repository (for the case of inventory).

2. For the imported goods of the manufacturing facility, the business does not directly import the shipping, the sale or storage must have the invoice, the certificate of the prescribed sales base at the Digital Protocol. 51 /2010/NĐ-CP May 14, 2010 The Government rules on the bill of sale of goods, providing services (the following writing is the Digital Protocol). 51 /2010/NĐ-CP).

3. The manufacturing base case, the business that runs imports of goods imported to dependent accounting facilities such as branches, shops, shops outside the province, the central direct city where that business facility is based or moving between the two companies and the country. branch, subunit; export from unit-dependent unit; export to offer; export to the fair, exhibit must have a bill or ticket export/or internal transport accompanied by an Order of Mobilization.

4. For goods as a complete household product in place; in principle, the materials of the macho contracts for foreign traders or contracts in the export of export goods are allowed to be consumed in the Vietnamese market. single, the certificate from execution is as follows:

a) The case of production facilities, the delivery of goods and transportation and the sale at the department store of the department of the department of the province, the city must have a copy of the import and export of internal goods and shipping;

b) The case of production facilities, the delivery of goods and transportation, and the sale of the department store or the other online store of the same independent accounting department, there must be a copy of the export of the imported goods and the stock market. internal transport or invoice by regulation;

c) The manufacturing base case, the export of goods sold to manufacturing facilities, another business must have a prescribed bill. For raw materials, the imported material serves a public contract, the domestic product sold into the domestic by the tenant's designation, and the customs statement must have confirmed customs.

5. The manufacturing base case, the export of goods shipped to the sale of finished goods, raw materials, fuels, materials to be re-joined at other public facilities is required to have the contract to be included in addition to the internal stockpiling and transportation of internal and operational orders.

6. For the imported goods purchased by a sales function, there must be a bill that has the functional sales function in which the number of goods, the type, the value of each commodity.

7. For imported goods purchased by the National Reserve Agency must have a sales bill of the National Reserve agency.

8. For goods being a gift, tax-free gifts; duty-free goods sold in the store economy, if the purpose of use or transfer of the domestic consumption then goods when circulation on the manufacturing base market, the business must have evidence from the stock market. The receipt of goods was reported, the receipt of receipt of import tax.

What? 6. Guide to Administrative violation

1. The imported goods of the manufacturing facility, the import of imported goods belonging to one of the following cases, import goods are considered to be smuggled goods:

a) The imported goods are on the shipping line; in order to be sold; to be at the warehouse, dock, shoal, the set point where the basis of production, the import of imported goods does not appear to be submitted by bills, evidence from proof of legitimacy in the prescribed deadlines at Article 3 This is private.

b) The goods import of circulation in the market have a bill, evidence from but through the investigation, the verification of the authorities identified as invoices, unlawfully, or unlawful use of invoices. Illegal invoices and illegal use of invoices are regulated at 8, paragraph 9 Article 3 Chapter I Decree No. 51 /2010/NĐ-CP;

c) Import goods issued by the manufacturing base, the sales business that buys the goods trade borders the sales bill for the manufacturing facility, the other business that transports inland. When the authorities verify the source of the goods without sufficient evidence from the regulation at 3 Article 4 of this information.

2. The manufacturing facility, which goods imports to buy, sell, transport goods importing goods on the market in violation of the provisions of invoices, evidence from this Smart II Chapter but not to the point that the criminal accountability will be dealt with. conduct of the Administrative Region under the provisions of the Regulation of Administrative infringes in the relevant fields are as follows:

a) Organization, business individual, shipping, stockholing, trafficking of smuggled goods are puned by Decree No. 1. 185 /2013/ND-CP November 15, 2013 of the Government rules sanctions on the administrative violation in commercial activity, manufacturing, counterfeit goods, prohibition and consumer protection;

b) The case of importing goods on the market does not have or has but not enough bills, evidence from the provisions at Chapter II This online due to fire, loss, failure, tear, and manufacturing facilities, the business has made the procedure for regulations in accordance with regulations. Number Protocol 51 /2010/NĐ-CP; At the same time, the production facility, the importing goods business that proves to be of commodity origin is legal (through the replication of testimonies, invoices from the units released) under the regulation at the Decree. 109 /2013/NĐ-CP September 24, 2013 by the Government rules sanctions on the administrative breach in the field of price management, fees, fees, invoices;

c) The case of violations of invoices of invoices, testimonies from goods imported, circulating on the market that led to false acts that the lack of tax money must submit or increase the amount of tax reimbursable or led to tax evasion, Tax fraud is subject to tax and regulatory treatment in accordance with the Tax Management Act;

d) The behavior violates the provisions of invoices, certificates from not being set forth at point a, b, c.

What? 7. Authority to punish administrative violations

1. The authority to sanctialize administrative violations on the conduct of the violation of the invoice, evidence from the goods import of circulation on the market implemented under the Administrative Violation Law and the Government Decree Regulations of the Infringement of the Violation. It ' s in commercial activity, the tax sector or customs sector.

Whether or not the jurisdiction of the jurisdiction is to transfer the case to a superior organ or jurisdiction to handle it. When the transfer profile must perform the correct procedure and transfer full of the funeral, the vehicle is suspended or confiscated (if any); at the same time, the announcement for the organization, the individual breach of the breach. The authority with the authority to process after the decision to process the breach must inform the results of the results of the case transfer agency.

2. The case of the authorities to detect administrative violations against imported goods is subject to the oversight examination of the Customs Agency, which review, the decision to punish the administrative breach or transfer to the authorities with the authority to handle according to the regulation. of the law of administrative violation.

Chapter III

THE ORGANIZATION.

What? 8. The responsibility of the inspection agency, processing violation

1. The Tax Authority, Customs Enforcement, Market Management Agency, Public Security Agency, Border Police Department, Marine Police and Competent Units on inspection, breach of violation of the manufacturing facility, business imports of imported goods on the market must be found in the United States. It ' s true according to the regulation of this information and the regulation of the relevant law.

2. When the cargo traffic check on the market, the state agency, who has the authority to enforce the right, compacted the audit content, the sign of the violation of the law that needs verification, clarified, the errors of discovery through the examination. (if any); the administrative breach of the administrative breach for the cases of misconduct.

3. The Ministry of Finance builds a database of electronic imports of electronic imports; the database on electronic invoices has the authentication of the tax authority. The organs of the inspection process perform electronic connectivity to confirm the word (the customs of importing goods, invoices).

4. The inspection forces must comply with the regulations on test work, control of goods circulating on the market and take responsibility before the law on its operations.

What? 9. Responsibility, the rights of the manufacturing facility, the import goods business

1. The manufacturing facility, the import of imported goods is responsible for the right, full of invoices, certificates from the goods of circulation in the regulatory market at this level and other provisions of the relevant law.

2. The manufacturing facility, the imported goods business has the right to complain, denounce or initiate administrative charges on the decision to handle the administrative breach. Personally, the organization has the right to denounce the criminal behavior of the competent authorities. The procedure, procedure, authority to resolve the complaint, denounce or initiate administrative action in accordance with the law of the complaint, denouncing and initiating the administrative case.

While pending resolution of the complaint or pending decision by the Court, the production facility, the import of imported goods still must follow the decision of the competent authorities.

What? 10. The coordination obligations of the agencies, organizations, individuals

Agencies, organizations, individuals with obligations:

1. Provide information, document records that are related to imported goods for the authority with the authority to examine and process the violations of the import, business of import goods.

2. Coordinate with the authorities and the forces of inspection in the inspection and disposal of violations of the import of goods and goods imported goods.

What? 11. Terms of execution

1. This joint venture has been in effect since 1 July 2015.

2. This federated information replaces the Digital Federal Information. 60 /2011/TTLT -BTC-BCT-BCA on 12 May 2011 by the Ministry of Finance, Ministry of Industry and Ministry of Public Affairs guided the bill of invoices, certificates from goods imported in the market.

3. The case of the relevant text that is shown at this message is modified, added or replaced by the new text from the date of the new text in effect.

4. In the course of execution if there is an entangriation of ministries, the industry, the People ' s Committee of the Provinces, the Central City and the organizations, the individual reflects promptly on the Ministry of Finance, Ministry of Commerce, Ministry of Public Security, Ministry of Defense to review the correction guidelines Change, supplement.

KT. MINISTER OF FINANCE
Chief.

KT. MINISTER OF COMMERCE
Chief.

(signed)

(signed)

Đỗ Anh Tuan

I won the Navy.

KT. SECRETARY OF DEFENSE
Chief.

KT. Minister of the Ministry of Public Security
Chief.

(signed)

(signed)

General Nguyen Cheng

General Lê Guan Wang