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Circular No. 134/2014/tt-Btc: Guidance Procedure For Extension Of The Time Limit For The Submission Of Tax And Value Added Tax Refund For Machinery, Equipment Imported To Create Fixed Asset Investment Project

Original Language Title: Thông tư 134/2014/TT-BTC: Hướng dẫn thủ tục gia hạn thời hạn nộp thuế và hoàn thuế giá trị gia tăng đối với máy móc, thiết bị nhập khẩu để tạo tài sản cố định của dự án đầu tư

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FINANCE MINISTRY
Number: 134 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, September 12, 2014

IT ' S SMART

The procedure guidelines renew the filing deadline and return the value added tax.

for machines, the device imported to create the fixed assets of the investment project.

______________________

Base. The Value Added Tax Code 13 /2008/QH12 03 June 2008 and the Amendment Law, which complements some of the provisions of the Value Added Tax Law 31 /2013/QH13 June 19, 2013;

Tax Management Base 78 /2006/QH11 November 29, 2006 and the Amendment Law, which adds some of the provisions of the Digital Tax Management Law 21 /2012/QH13 November 20, 2012;

Base of Protocol 209 /2013/NĐ-CP December 18, 2013 of the Government rules the details and guidelines that implement some of the provisions of the Value Added Tax Law;

Base of Protocol 83 /2013/NĐ-CP July 22, 2013 of the Government rules the implementation of some of the provisions of the Tax Management Law and Amendment Law, which complements some of the provisions of the Tax Management Law;

Implementation of Resolution 63 /NQ-CP on August 25, 2014 of the Government on some of the most difficult, entangled tax solutions, the development of the development of the business;

On the recommendation of the Chief of Tax Policy,

The Minister of Finance issued the Smart Guide to renew the payment of the taxpayer tax and refund the value of the increased value on the machinery, the import device to create the fixed assets of the investment project.

What? 1. The adjustment range

1. The new founding business from the investment project is in the investment phase but has not yet entered service, the business is working to have an investment project (building new production lines, scale expansion, technological innovation, eco-environment improvement, upgrades, and more). Direct or commissioned capacity to produce machine imports, equipment to create fixed assets of investment projects that meet financial and financial difficulties: there is no financial source to file a valuing value (GTGT) in the import; is in need. Commercial bank loans to enter machines, investment equipment for business production; the unreported case of goods will suffer major losses due to the loss of the business. You have to suspend, extend your investment in the project, and you have the option to apply for the extension of the GTGT tax on the import and tax refund of the GTGT in accordance with this message if you meet the following conditions:

a) Enterprise registration tax in accordance with the deduction, has been granted a business registration certificate or investment certificate, investment license (vocational license); has a seal in accordance with the rules of law, book retention, certificate from accounting. according to the law of accounting; there is a deposit account at the bank according to the tax code of the business;

b) There is a total value of the import of machinery, equipment to create fixed assets from 100 billion or more;

c) The manufacturing investment project, the commodity business, the GTGT taxable service.

2. Machines, imported equipment to create fixed assets of the non-regulatory investment project, including: machines, equipment used to make a fixed asset for weapons production, defense, defense, and security. Fixed production, machinery, equipment of credit organizations, business reinsurance business, life insurance, securities business, research facility, healing facilities, training facilities; civil ships, cruise ships not used for transportation business purposes. Goods, passengers, travel business, hotels.

What? 2. Renewable payment of GTGT taxes

1. The business that regulates at Article 1 of this Smart is renewed to pay the import of GTGT stitches to the machine, the device needs import to create a fixed asset of the investment project in the 60-day period since the expiration of the prescribed tax return date. The extension of the applicable tax comes from the first shipment of imports to the port that is worth less than $100 billion. The goods are adopted as soon as the customs agency completes the actual examination.

2. Tax extension filing:

a) The text of the proposed extension of the GTGT tax (1 major), which states: (1) the extension to the GTGT tax number of the machine, the device needs import to create a fixed asset; (2) commit the correct manifest; (3) commit and plan to submit the proposed tax payment. Extend.

The case of goods is entered in multiple shipments, for the first batch to be submitted with the Portfolio Import Portfolio in accordance with a sample number 7 Annex II issued with the Digital Information Act. 128 /2013/TT-BTC September 10, 2013 by the Ministry of Finance guidelines for customs procedure; inspection, customs oversight; export tax, import tax, and tax management on goods of exports, imports, in which: the title line "The portfolio is exempt from the import tax." "replace" The shipment of goods is renewed for the payment of the GTGT stitchup tax ", line" 7. The expected time to end imports of tax exempt goods was "replaced by" 7. The expected time the end of the import of goods was renewed to pay the GTGT tax " (file 02 of the catalogue catalogue) accompanied by 2 followers, except for the 10 Annex II issued by the Digital Information Act. 128 /2013/TT-BTC.

The case of the amount of tax recommended for the extension of various imported goods of imported goods in the text of the extension is required to list the customs records.

b) The tax return record of the GTGT tax rate for extension (01);

c) The contract for import of imported goods is recommended to renew the GGTGT tax, the case with multiple contracts then submit all contracts (01);

d) The text approx project or investment method: For the case the state agency has the authority to issue an investment certificate as an investment certificate; for the absence of a certificate of investment as the approval text of the Board of Directors, or of the Congress of shareholders, or of the Director in accordance with the authority to write in the charter of the business with the investment registration text and the receipt of the agency reception of the investment project record (01);

In the case of machinery, the device to import to create a fixed fixed asset, which has only been subject to a tax-exempt entry under the law of investment law, the law on import duties, the filing procedure, the procedure procedure for the extension of the GTGT tax. The same profile, the import-free procedure is prescribed in accordance with Article 102. 128 /2013/TT-BTC . These types of papers are required for both tax-filed and tax-free records that only file the correct amount according to the tax-free file.

3. Tax-taxpayer extension:

a) Take the profile:

A.1) The case case case is filed directly at the customs authority, the customs officer receiving and closing the case, which records the records, records the number of documents in the file.

A.2) The case of the extension case was sent through the postal line, the customs office stamped on the receiving date of the filing and the writing of the customs office number.

A.3) The case case case is filed through an electronic transaction, the reception, inspection, acceptance of a finite profile by the customs authority through the electronic data processing system.

b)

The case of the taxpayer has sent a limited but incomplete profile, in the term 1 (a) working day, since the date of the filing, the customs authority must inform the taxpayer to complete the profile.

The taxpayer must complete the profile in the time of 3 (three) working days, since the date of receiving the notification supplemation of the customs authority.

The case of a full-term, accurate, object-to-rule case case, the customs authority must inform the consent of the taxpayer to the taxpayer in the time of the 3 (three) days of work, since the date of receiving enough records.

c) Limited liability:

C.1) The Secretary of the Customs Administration has a renewed responsibility for the taxpayer cases whose tax-term filing has a tax return that the amount of tax recommended to the extension only arise at a Customs Expenditure.

C.2) The Secretary of the Customs Office has a limited liability for the case of taxpayer-filed tax filing that the amount of tax proceeds offer to be renewed at various Customs Enforcement in the same Customs Department.

C.3) The General Secretary General of the Customs General has a renewed responsibility for the taxpayer cases whose tax-term filing has a tax return that the amount of tax proceeds offer to the birth of birth at various Customs Department.

What? 3. Proceduls and GTGT tax reimbursable

1. Tax refund profile:

a) The text of the tax refund by pattern 01 /ĐNHT issued with the Digital Information 156 /2013/TT-BTC November 6, 2013 by the Ministry of Finance directed the implementation of a number of provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol. 83 /2013/NĐ-CP The Government, on 22 July 2013, is due to the recommendation of a refund in this Notice (a note of the number of private information), in the unproven filing of a GTGT tax in the import.

b) The import of imported goods customs customs has stamped the confirmation of the customs agency on the 01-1 /DNHT issued issued by the Digital Information Number. 156 /2013/TT-BTC, It also documents a tax refund text that offers a tax refund by a sample of 01 /ĐHT and the note column is clear that "the debt from the payment of the GTGT stitchup tax".

The business is responsible for the legal, legal, and accurate law of records, testimonies, invoices and other documents that are related to the tax refund offer sent by the tax authority.

2. Tax order:

a) Nbb and reception of the tax refund file:

The business established and sent tax returns to the tax authority, in the unproven filing of the imported GTGT tax.

The case of the tax refund case is filed directly at the tax authority, the tax public receives and closes the file reception, which records the filing time, noting the number of documents in the filing.

Where the tax refund case is sent through the postal line, the tax justice closes the record to receive records and records the number of documents of the tax authority.

The case of tax returns is filed through electronic transactions, the reception, inspection, acceptance of the tax refund record implemented by the tax authority through the electronic data processing system.

b) Tax refund:

b.1) The case of taxpayer taxpayers has sent a tax refund profile but not fully qualified, in the time of the 2 (two) days of work, since the time of the filing, the tax authority must inform the taxpayer to complete the case.

b.2) The case of full tax refund records, exactly, on the subject of regulation, the tax authority is responsible for review, checking the business ' s tax refund file in accordance with the GGT tax refund process.

b.3) During the maximum period of 05 (five) days of work since the date of receiving enough records, the tax authority informed the taxpayer that the test results determine the refund of the tax refund record and required the taxpayer to submit evidence from the filing of the imported GTGT tax. to the tax authority to make a pre-examination tax refund.

b.4) In the third (three) days of work since receiving evidence from an imported GGTGT tax, the tax authority is responsible for checking the evidence from paying tribute to the number of prescriptions filed in the corporate tax refund record and the tax refund decision. The number of GGTGT tax rates filed on evidence from paying lower taxes than the initial offer tax amount the amount of tax was completed as the tax number filed in the tax filing; the case of the number of GGTGT taxes submitted on the evidence from paying higher taxes than the proposed tax refund. Well, the tax number is the amount of tax reimbursable.

What? 4. Effect of execution

1. This message has been in effect since October 27, 2014.

A business case under a regulatory object at Article 1 of this information is that the customs of the customs of the imported goods before the date of this date are valid, but not due to the statute of limitations stipulated at paragraph 11 Article 1 of the law amended, supplematuation. some of the provisions of the Tax Management Act, not paying taxes, are renewed tax and tax refund in accordance with this Information.

2. Other GTGT tax returns cases that are not instructed in this Smart Act do follow the regulation of the existing law.

In the course of execution, if the birth is entangled, recommend units, the business reflects on the Ministry of Finance to study, solve.

KT. MINISTER.
Captain.

(signed)

Đỗ Anh Tuan