Circular 154/2013/tt-Btc Guiding The Implementation: Business Regulation Duty Free Sales Attached To Decision No 24/2009/qd-Ttg Dated 17 February 2009 Of The Prime And Decision No. 44/2013/qd-...

Original Language Title: Thông tư 148/2013/TT-BTC: Hướng dẫn thi hành Quy chế kinh doanh bán hàng miễn thuế ban hành kèm theo Quyết định số 24/2009/QĐ-TTg 17 tháng 02 năm 2009 của Thủ tướng Chính phủ và Quyết định số 44/2013/QĐ-...

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FINANCE MINISTRY
Number: 148 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, October 25, 2013

IT ' S SMART

Guidelines for the implementation of the issued Tax Free Sales Business

Number Decision 24 /2009/QĐ-TTg February 17, 2009 by Prime Minister and Decision

number 44 /2013/QĐ-TTg July 19, 2013 amendment, adding some of the

Sales of the free sales tax issued by Decision No.

24 /2009/QĐ-TTg February 17, 2009 Prime Minister

________________________

Customs Law. 29 /2001/QH10 June 29, 2001 and the Amendment Law adds some of the provisions of the Digital Customs Law. 42 /2005/QH11 14 June 2005 amendments to the provisions of the Customs Law;

Base of Protocol 66 /2002/ND-CP July 1, 2002 by the Government of the Government of the Government of the United States of the Government of the United States of the Government of the United States of the United States, on the July 1, 2002, the government regulates the extent of the executive

Base of Protocol 154 /2005/NĐ-CP December 15, 2005 of the Government Regulation details of some of the Customs Law on customs procedure, customs oversight examination; and the investigation.

Base Decision Base 24 /2009/QĐ-TTg February 17, 2009 by the Prime Minister of the Government enacted the Tax Free Sales Regulation;

Base Decision Base 44 /2013/QĐ-TTg July 19, 2013 by the Prime Minister on the amendment of some of the provisions of the Statements of the Tax Free Sales issued by Decision of the Government. 24 /2009/QĐ-TTg February 17, 2009 by Prime Minister;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

On the recommendation of the Chief Directorate General of Customs,

The Minister of Finance issued a Guide to the implementation of the Tax Free Sales Board issued by Decision No. 1. 24 /2009/QĐ-TTg February 17, 2009 by Prime Minister and Decision No. 44 /2013/QĐ-TTg July 19, 2013 amendment, adding some of the provisions of the Tax-Free Sales Regulation issued by Decision No. 1. 24 /2009/QĐ-TTg February 17, 2009 the Prime Minister is as follows:

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information guides the implementation of the Tax Free Sales Business issued by Decision No. 1. 24 /2009/QĐ-TTg February 17, 2009 by the Prime Minister of Government (abbreviated as the Numerical Decision issued Code) 24 /2009/QĐ-TTg ) and Digital Decision 44 /2013/QĐ-TTg July 19, 2013 amendment, adding some of the provisions of the Executive Statements to the Digital Decision. 24 /2009/QĐ-TTg February 17, 2009 by the Prime Minister (called the Digital Decision) 44 /2013/QĐ-TTg); does not regulate sales of duty-free sales in the store business districts.

What? 2. Subject applies

Agency, trader, organization, individual related to the regulation content at the Enacted Laws with Decision No. 1 24 /2009/QĐ-TTg and Digital Decision 44 /2013/QĐ-TTg.

Chapter II

REGULATIONS FOR THE TAX-FREE SALES BUSINESS TRADER AND CUSTOMS AGENCY MANAGEMENT.

DUTY-FREE SALES BUSINESS

What? 3. The responsibility of the duty-free sales business

1. The duty-free sales business trader (abbreviated as a trader) is sold duty-free sales after having fully met the regulatory conditions at Article 2, Article 3 of the Code of Enacted Digital Decision. 24 /2009/QĐ-TTg And paragraph 2 of Decision No. 1 44 /2013/QĐ-TTg And it was confirmed by the Bureau of the Customs Administration to be eligible for inspection, inspection of customs under the provisions of this article III.

2. Goods sold at the duty-free shop carried out at the duty-free store including a tax-free warehouse during the regulatory period at point b, c and d paragraph 3 Article 1 Regulation issued a numerical decision. 24 /2009/QĐ-TTg The arrangement, the layout of the storage of items in the duty-free repository must be divided by the area of each order, to facilitate inspection, customs supervision.

3. Sales of duty-free sales using invoices by the current regulation of printing, release, use and management of invoices.

4. Cash (Vietnam money, foreign currency) obtained from duty-free sales activity when taken out of the duty-free store placed at the stipulated sites at paragraph 1 and paragraph 3 Article 3 Regulation issued the number decision. 24 /2009/QĐ-TTg, No. 2 Articles 1 Decision No. 44 /2013/QĐ-TTg has to include relevant evidence (such as table sheets, deposit notes, tracking books etc.) and subject to the supervision of the Customs Administration of the duty-free sales business.

5. Tax-free goods when shipping from the tax-free depot to the duty-free shop must include an export vote to serve the inspection, customs supervision.

6. Testimonies related to export goods, imports at the duty-free store, duty-free warehouses such as an entry-in-the-entry, re-export, inventory, inventory, and liquidity report filed in accordance with the provisions of Article d 1 Article 23 Laws modified some of the provisions of the Digital Customs Law 42 /2005/QH11 June 14, 2005 (5 years). For testimonies from being governed by the provisions of the Accounting Law, the retention deadline is performed by the corresponding regulatory regulation.

7. merchants must have a book system that tracks imports of imports, exports, and programs, and programs that manage duty-free stores to manage the goods of entry, export, storage, inventory, inventory of duty-free shops. The duty-free sales business management software program must be in accordance with the Bureau of Customs ' s connection engineering standard and has the following key functions:

a) Load information, lookup, statistics the number of exported goods, imports, inventory of duty-free shops, tax-free warehouses in each item, purchasing objects, leaflets, temporary declarins, over time.

b) The backup, the end of the data for the service of reporting, statistics, storage.

c) Connect online with the Department of Customs Administration Sales of Taxable Sales for the service of inspection, control.

8. Paste "VIETNAM DUTY NOT PAID" for items that must be pasted before the sale at the duty-free store or before delivery to the customer in the case of goods being exported straight from the tax-free repository to the buyer.

a) The placement of stamps on the item of tobacco, alcohol, beer made by regulation at the Appendix issued to this message.

b) The placement of stamps on the other side of the Customs General, the Ministry of Finance for particular guidance.

9. The case of business goods sold at the duty-free store expires on the expiration date of the regulation at paragraph 2 This, prior to the procedure of re-export, re-entry, transfer of domestic consumption, trader execution, stamp loss "VIETNAM DUTY NOT PAID" has been glued to each item under the supervision of the Customs Administration of the duty-free sales business.

10. Goods put in, put out of the duty-free warehouse; put it in, sell out of the duty-free shop that must be loaded with information into the duty-free sales business program as soon as they arise.

11. The information organization for the buyer for the tax-free standard for goods purchased for entry; the implementation of a tax-free purchase of the purchase in the scope of entry baggage standards; informed the department store management of the store. Admission to the International Airport Bureau of the International Airport Authority of the International Airport Authority of the United States, for those of those who purchase the standard for free of the Decree. 66 /2002/ND-CP July 1, 2002 of the Government to the Customs Administration to implement the prescribed tax collection.

12. The monthly flag that concluded data sent to the Department of Customs Administration sales tax-free sales report sales for sale in the month. The time of reporting before the 5th of the next month (according to Form 01 /BCBHPS).

13. The General Report on the situation of the tax-free sales business sent to the General Customs Administration. The reporting time before July 15 annually for a six-month business activity report, and before 15 January annually for a 1-year business activity report (Form 02 /BCTHHDKDBHMT-Tax-Free Business Activity Report).

What? 4. Customs Agency responsibility

1. The responsibility of the Directorate General of Customs:

a) Organization, director of management, customs oversight for tax-free sales on a nationwide scale.

b) The list of traders does not approve the periodic report mode for the Customs units to take the test, the appropriate monitoring.

c) The organization confirmed enough inspection, Customs control over the site of the tax-free store, the tax-free store.

d) Build, enact the technical standard of connection between the Customs system of Customs with the trader 's computer system; build management software, monitor tax-free sales business at the store, the tax-free repository ensures the company' s requirements. Inspection, monitoring of Customs, facilitation to the business of merchants.

2. The responsibility of the Bureau of Provincial Customs, City:

a) Perform the task of managing, monitoring customs for tax-free sales on the scope of the charge.

b) The recommended filing of the trader by regulation at Article 6 of this, carrying out the actual examination at the site of the duty-free store, the tax exemption depot, reports the results of the Customs General.

c) The violation (if any) according to the authority.

3. The responsibility of the Customs Administration manages the tax-exempt business (later called Customs):

a) Perform the task of managing, monitoring customs for tax-free sales on the scope of the charge.

b) The customs procedure for goods sales of duty-free goods by regulation for export goods, import of trade and management under a temporary, re-entry mode.

c) Make the prescribed tax collection to those who purchase the purchase of the tax-exempt standard by regulation at the Decree. 66 /2002/ND-CP July 1, 2002.

d) On the proposed basis of a tax-free sales business trader to renew the retention period under the regulation at point d 3 Article 1 Regulation issued a numerical decision. 24 /2009/QĐ-TTg.

Tracking, business trader business-free sales tax, import, export.

Make the payment of the import of imported goods, export the tax-free goods of the tax-free sales business.

e) The Secretary of the Customs Administration decides that the inspection measures, supervised by the regulation of the law on customs and in accordance with the customs requirements of the customs.

g) The customs of imported goods, exported to sell at the duty-free store through the merchant 's duty-free sales management program are connected to the customs authority (or through the trader' s tracking system system in the following year). The management software program is shutting down due to failure, repair, maintenance.

h) The editor confirmed the removal of the stamps by regulation at paragraph 9 Article 3 This message (which includes the contents: the item name, the number of stamps that have been glued, the total number of stamps removed, the time, the site's execution), the full signature of the trader's signature. and Customs.

i) periodically periodically, organizes the import of imported customs, exports; in the process of management, tracking, and liquidity of imported goods, exports if the person's discovery of a breach is subject to a violation of the law. The degree of violation of the law.

) The organization of the inspection, inspection in accordance with the laws of law for the business-free sales operation of the trader; or for inventory at the duty-free store, the tax exemption depot; or inspection, the customer list object. has bought duty-free goods and passenger lists of international flights to Vietnam.

What? 5. Tax Free Buy

1. The taxpayer is duty-free when purchasing duty-free goods must be presented, offering the prescribed information at this Chapter IV when purchasing a tax exemption, is not allowed for others to use a passport, its tax-free standard.

2. Prescribe, tax on the customs authority over the portion beyond the tax-exempt level specified at the Protocol. 66 /2002/ND-CP July 1, 2002.

Chapter III

PROCEDURE VALIDATION PROCEDURE,

CUSTOMS CONTROL

What? 6. The filing offers to confirm enough inspection conditions, customs control over the site of the duty-free store, the tax exemption depot.

Prior to the duty-free sales business, traders sent the Department of Provincial Customs, City (where the duty-free store, the duty-free store) 2 records offer to confirm enough inspection, control over the location of the duty-free store. Recommended profile:

1. The proposed text confirms: 01 primary;

2. Business registration certification, Business Registration Certificate/Certificate of Investment certificate: 01 The confirmed capture of the sales business trader;

3. Map of the duty-free store area design (including sales point, cargo depot) and sites that carry out inspection work, customs supervision, records of installed equipment at duty-free shops such as lighting systems, cameras, systems, and more. Fire department, fire extinguiking: 01 confirmed taken by tax-free sales business;

4. Document describing the software management software management software program; the computer system serves on the management track management of the duty-free store, the network system connected to the customs authority: 01 main;

5. The trader ' s internal management process for entry, exporting goods at the tax-free store, which deals goods from the tax-free warehouse on the duty-free store, the sales manager of the duty-free store, the delivery of duty-free sales, Tax free delivery: 1 major;

6. The proof papers on the right to use the location of a duty-free store: 01 of the validation of the tax-free shop business;

What? 7. Viewer

1. The merchant sent records of the confirmation to the Bureau of Provincial Customs, the city where the duty-free store is located, the tax exemption depot.

2. In the 10 (ten) days of work since the date of receiving valid records, the Bureau of Provincial Customs, the city of execution:

a)

b) The actual survey of the tax exemption site, the tax exemption depot;

c) Assessment of the response of the conditions specified at Article 3 of the Code of Enacted Numerical Decision 24 /2009/QĐ-TTg, No. 2 Articles 1 Decision No. 44 /2013/QĐ-TTg And paragraph 7 of this message. Suggestions, and reports of organizational plans, inspection work, supervision of the customs agency sent to the Directorate General of Customs with 1 confirmation of the trader's validation.

3. In the 10 (ten) days of work since the date of receiving a reported report, the General Bureau of Customs has a document confirming sufficient inspection, customs oversight for the site of the trader ' s tax-free shop, which is eligible to sell duty-free goods on the site. Whether or not to meet any of the specified conditions.

Chapter IV

OBJECT RULES, CONDITIONS AND CONDITIONS

TAX-FREE PURCHASE

What? 8. The subject is the exporter, the process of purchasing the duty-free at the export of the export store duty-free, or on board the flight stipulated at a point a, b, paragraph 1, paragraph 2, Article 5 and paragraph 1, Article 6 Regulation issued by Decision No. 24 /2009/QĐ-TTg, No. 2 Articles 1 Decision No. 44 /2013/QĐ-TTg

1. As soon as the sale, the salesperson recommends a buyer of the passport, the boarding pass-Boarding Pass, and is responsible for importing the data into the computer with the information:

a) They and the buyer's name are correct in accordance with the passport.

b) The number of passports or number of papers;

c) The flight number (flight), flight date (date) is written on the boarding pass (Boarding pass) to the arrival of the arrival of the arrival of the carrier, the transit by air; or the departure date of the vehicle for the arrival, transit by road, rail, port, and port. Sea.

d) The row name, the unit that must be recorded exactly according to the name that was declared on the affidavit.

Number, worth.

The case of the arrival of a tax-free buyer with a total value of the currency used in the transaction must declare customs at the regulation of the State Bank of Vietnam the person who appears when purchasing must be presented with the sales staff from the bank. It proves that the source of the coin used in the transaction according to the regulation of the State Bank of Vietnam and a copy of a certificate from the certificate of the source of the coin used in the transaction to appear in the prescribed liquidity profile at Chapter VII.

2. Save the sales order by the date of the sale (the case of a sales invoice is each roll).

3. The case of sea-by-day travel travellers, passport or paper-based passport-entry permit, without entry visa, no entry-to-entry, entry if tax-free purchases are made in accordance with the regulations. At this point, it ' s on the bill that adds the name of the ship. The store clerk is responsible for the delivery of the tourists immediately after the tourists complete the appearance.

4. At least 24 hours, since the ship parked at the designated location of the International Airport Aviation Authority, the merchant has to prescribe on the sales management software sales program duty-free sales of content: They name the buyer, the number of flights. (flight), date of flight (date), cargo name, quantity, value, total, total value.

What? 9. The object is the entry at the specified airport international store at Clap 2, Clause 3 Article 1 Decision No. 44 /2013/QĐ-TTg:

When the sale, the salesperson performs full of the work stated at 1, 2 Article 8 This message, at the same time:

1. The passport (page with photos and pages that stamp the entry of the door security) or the boarding pass (Boarding pass).

2. For the client duty-free buyers exceeding the prescribed tax exemption by regulation at Article 5, 6 of the Digital Protocol 66 /2002/ND-CP, announced with the customs department at the entry door to carry out the prescribed tax collection. When the announcement, the publication of the 02 Ballot Papers (by Model 03 /PTBHLeague) and received a 1-1 notice of the notice of the customs officer at the entry of the name, stamped it.

What? 10. Subject is the one who waits for the export of duty-free goods at the tax-free store in regulation at point c, Clap 1, Article 5 Rules issued by Decision No. 24 /2009/QĐ-TTg

1. When the sale, the salesperson is responsible:

a) Make a full implementation of the provisions at paragraph 1, 2 Articles 8, this message. Flight number specific (flight), flight date (date) obtained information on the ticket customer's ticket has been confirmed.

b) The exchange of delivery (according to Model 04 /PGH): 2 contacts.

2. The responsibility of the tax-free store in the inner city:

a) is responsible for shipping and export of goods accompanied by 2 links of the exchange with the Store Customs to hand over the goods to the buyer in the quarantine area.

b) The store case does not appear to be validated by the Store Customs at the expense of a filing, the store is liable to submit enough tax under the current tax law for the number of goods sold.

3. The responsibility of the store Customs where the buyer appears to be:

a) Marketing and Delivery Votes by employees of the tax-free store in the coming cabinet;

b) Check the line of the queue with the manifest contents on the delivery vote;

c) Confirification of the name and closing of the public on the delivery vote;

d) Deliver 1 link delivery to the store, save 01.

What? 11. The subject is the agency, the organization, the individual entitled to preferable diplomatic immunity purchase of duty-free goods at duty-free shops in regulation at paragraph 3, Article 5 and paragraph 2, Article 6 of the Board issued by Decision No. 24 /2009/QĐ-TTg

When sales, the salesperson has the responsibility to perform as follows:

1. Full score, exactly the regulatory content on the sales bill.

2. Cut off the item that corresponds to the item sold, glued to the sales bill.

3. Save the sales order that was pasted by the sales date.

What? 12. The subject is entitled to a tax incentive policy under the Prime Minister ' s provisions purchasing tax exempts at the federal tax-free store stipulated at paragraph 3, Article 5 and paragraph 2, Article 6 of the Board issued by Decision No. 24 /2009/QĐ-TTg

When sales, the salesperson has the responsibility to perform as follows:

1. Except to reverse the amount of goods purchased at the store on the tax-exempt license license, which has the Confirmation Shop Leadership.

2. Full score, exactly the regulatory content on the sales bill.

3. Save the sales order according to date of sale.

4. For the specified text at 1 Article:

a) File a copy of the store leader ' s confirmation, if the buyer has not purchased the amount of goods exempt from the tax.

b) The main exception is the confirmation of the store leader's confirmation, if the buyer has purchased the amount of tax exempt.

What? 13. Subject is the boat working on the international shipping vessel stipulated at paragraph 4, Article 5 and paragraph 3, Article 6 of the Board issued by Decision No. 24 /2009/QĐ-TTg

1. The case of duty-free purchases cater to the general student ' s livelihood needs during the time the ship docked at the Vietnamese seaport waiting for the scene:

a) The onboard boat is allowed to purchase duty-free goods at the 1-tax exemption store (one) next to the following specific quantitative:

1) Alcohol from 22 degrees or more: 1.5 liters.

A.2) Alcohol under 22 degrees: 2.0 liters.

.3) alcoholic beverages, beer: 3.0 liters

A.4) Tobacco: 400 cigarettes.

1 5) Fizzas: 100 cigarettes.

b) Sales regulation:

b.1) The captain or a ship representative on behalf of the order crew (which can use paper from paper, electronic like e-mail, fax) purchase 01 times general for the boats.

b.2) Sales worker execution:

b.2.1) Checklist order, boat list.

b.2.2) On the bill full of names, the passport number of the captain/the ship's representative, the number of ships, the date of entry, and the signing of the bill.

b.2.3) Save the sales order, order and list of crew members to serve as customs of the customs records.

2. The case of duty-free purchases serving the needs of the boat for the next journey beyond Vietnam ' s territorial waters is purchased only at the duty-free shop where the arrival ship is located.

a) Regulation of sales:

1) The Captain or the representative ship orders orders.

A.2) Sales personnel perform:

A.2.1) Check out order, list of crew members.

A.2.2) On the bill full of names, the number of passports of the captain or the carrier's representative, the number of ships, the date of entry and the entry into the invoice.

.2.3) Save the sales order, order and list of crew members to serve as the basis for customs records.

b) The goods purchased at the duty-free store under orders serving the boat 's needs for the next journey (use outside of Vietnam) must be included in the ship' s depot to Customs the (where the export ship) seal, confirm the practice (sign). Name, seal the customs office on the sale bill, and monitor until the arrival of the ship.

3. The case at the international seaport has no duty-free shop, the duty-free shop in the province ' s seaport, the nearest city is allowed to sell duty-free goods to the specified object at paragraph 1, paragraph 2 This.

When exporting from a warehouse/cargo shop to a ship order, the trader must set up an outstanding warehouse/Votes store record of each item, number, numeration, and file for the arrival customs of the arrival ship. The sales procedure is specified in paragraph 1, paragraph 2 This.

Chapter V.

CUSTOMS MANAGEMENT REGULATION FOR GOODS

IMPORTS HAVE PAID TAXES AND MANUFACTURED GOODS AT

VIETNAM TAKES TO THE SALE AT THE DUTY-FREE STORE

What? 14. Goods produced in Vietnam

1. Goods produced in Vietnam include goods produced from raw materials, domestic supplies, and or imports.

2. The production of Vietnam in the sale at the duty-free store is a non-export ban item, temporarily export. If the export item is conditional on the required basis of a specialized regulatory authority by law.

What? 15. Customs procedure for imported goods has been paying taxes, manufactured goods in Vietnam and Vietnam.

1. The customs procedure for imported goods has paid taxes, manufactured goods in Vietnam to sell to the sale at the duty-free store are considered goods of exports and compliance with the statutory item policy according to the law, implementation at the Customs Administration of the United States. Tax duty-free business.

2. The responsibility of the trader:

a) Sales of the export of the export bill, the purchase trader (a tax-free sales business trader) registers the imported paper, the customs procedure made by regulation for export goods, imported under the purchase contract.

b) For imported goods that have filed taxes then submit additional testimonies from the following: initial importation sheet, receipt of tax collection of the types (the validation of the imported trader).

3. Customs responsibility:

a) Customs is responsible for making export procedures, importing shipments according to the current regulation. For the export paper alone: The confirmation has been a customs procedure and stamped on the 30, unconfirmed box 31.

b) On the basis of a prescribed liquidity in accordance with the provisions of this Chapter VII, make the liquidity and confirm the amount, the certificate bar into the number 31 cell of the export statement.

c) Customs where the application of the import of goods filed tax returns the tax refund procedure under the provisions of the tax law.

Chapter VI

CUSTOMS MANAGEMENT REGULATION FOR GOODS

IMPORT SALE AT THE TRANSFER TAX DUTY-FREE STORE

USE PURPOSE

What? 16. For Reexporting goods

1. traders submit to Customs: the text of the proposal to reappear.

2. The procedure of reexporting performed by current regulation such as customs procedure for the reexport shipment.

What? 17. For goods brought to the sale in the domestic market

1. The merchant submitted to the Customs of the following testimonies:

a) The text offer goods transfer to the sale in the domestic market, record each item, number, quantity, value, number of entries.

b) The permit of the Ministry of Commerce (if the item when imports have a permit of the Ministry of Industry).

c) the individual tobacco item is currently prescribed at 1 Article 4 Digital. 02 /2010/TT-BCT On 14 January 2010, the import of the tobacco service was serving as a duty-free sale.

2. The customs procedure for goods moved into the domestic market is made by regulation for imports under contract purchase.

3. For the case of imported goods that have paid taxes, the goods produced in Vietnam put into sale at the duty-free store then put into the domestic market the customs procedure performed as for the reentry business goods and implementation of the regulation. at paragraph 9 of Article 3 of this Information, the liquidity proceed as specified in Article 18, Article 19 of this Information. The tax policy on the case of imported goods has paid taxes, manufactured goods in Vietnam to the sale at the duty-free store then put into the domestic market implementing the provisions of the current tax law.

Chapter VII.

CASE BAR REGULATION

What? 18. liquidity profile

Liquidity profile:

1. File for Customs

a)

b) The aggregate amount of items brought in, sold out, domestic consumption, destruction, reintroduction, and inventory each item in the temporary or temporary entry (according to the Form 05 /BKTHSLHCHMT-List of the number of duty-free goods stores): 01 copies Yes.

c) The merchandise details of the goods sold in each item in the temporary or temporary entry (according to the Form 06 /BKCTHH): 01 main ones.

d)

Online: 01 confirmed taken by sales of duty-free sales business.

e) Rejoining customs, re-entry

2. The export profile for the customs agency

a) Certificate from sales for each category of tax-free purchasing objects by regulation in this Item IV

b) General integration

c) Total warehouse votes

d) Sales report in the month of traders

) Votes to the agency customs agency to meet the confirmed tax exemption from customs officials.

e) The recognized delivery of customs union (for the domestic tax-free store sold to the arrival visitor)

g) Other testimonies (if any).

What? 19. liquidity procedure

1. Tax-free business traders file a liquidity according to each of the first weeks of entry, temporarily on the first week of each month but not exceeding the deadline stipulated at point b, c, d Section 3 Article 1 Regulation issued a number decision. 24 /2009/QĐ-TTg.

2. On the basis of a trader filed by the trader, the appearance, the customs agency that conducts the filing of the affidavit according to the regulation, in the need of the Department of the Provincial Bureau chief, the city decides to carry out the inspection in accordance with the degree of mass regulation. exists at the store and at the duty-free store.

3. After the customs deposit bar, the trader must store the sales profile according to the prescribed accounting regime.

4. Goods that are broken, damaged, loss of dignity, poor quality of execution by regulation at point e, Clause 3, Article 1 and Clause 1 Article 4 of the Code of Issued Issued 24 /2009/QĐ-TTg, and

a) When the publication of the state of the corrupt, damaged, loss of dignity, poor quality, the merchant must specify the reason and the name of the item, the number, the number, the value. Customs on the basis of the border content and the fact that the goods are responsible for confirming the above commodity.

b) The merchant is responsible for the organization's destruction by the existing law, the destruction of scrap must be agreed by the Department of Environmental Resources (if any) and subject to the supervision of Customs, report the Sales of the Customs Administration Tax exemption for the results of the destruction of goods.

c) The procedure for the goods to fall, damage, loss of dignity, poor quality of execution by the regulation of the existing law.

Chapter VIII

EXECUTION CLAUSE

What? 20.

1. This message was in effect from September 8, 2013. Digital Abolition 120 /2009/TT-BTC June 16, 2009, of the Ministry of Finance guidelines for the Regulation of the Tax Free Sales issued by Decision No. 1. 24 /2009/QĐ-TTg February 17, 2009 by the Prime Minister and the related instructions. For the pre-date registration of this date, the implementation is specified as specified in the Digital Information. 120 /2009/TT-BTC June 16, 2009, of the Ministry of Finance until the completion of the liquidity.

2. During the execution process, if the relevant documents mentioned at this message are modified, added or replaced, the new text is modified, added or replaced.

3. Director General of the Directorate General of the Customs Administration Director of the Bureau of the Customs of the provinces, the relevant city is responsible for organizing the management, tracking and implementation of the guidelines for this information.

4. Sales of duty-free sales and related personal organizations are responsible for the implementation of the relevant content at this ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan