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Decision 44/2013/qd-Ttg Dated: About The Amendments And Supplements To Some Articles Of The Regulation On Business Sales Tax Attached To Decision No 24/2009/qd-Ttg On October 17, 2009 Of Tướn ...

Original Language Title: Quyết định 44/2013/QĐ-TTg: Về việc sửa đổi, bổ sung một số điều của Quy chế về kinh doanh bán hàng miễn thuế ban hành kèm theo Quyết định số 24/2009/QĐ-TTg ngày 17 tháng 02 năm 2009 của Thủ tướn...

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PRIME MINISTER
Number one.

Number: 44 /2013/QĐ-TTg

THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness

_____________________

Hanoi, 19 July 2013


A DECISION.

About the amendment, adding some of the provisions of the Regulation of Business

Tax duty-free sales are issued with Decision No. 24 /2009/QĐ-TTg

February 17, 2009 Prime Minister

____________________

Government Law Base December 25, 2001;

At the request of the Minister of Finance;

The Prime Minister issued the decision on the amendment, adding some of the provisions of the Statements of the Tax Free Sales issued by Decision No. 1. 24 /2009/QĐ-TTg February 17, 2009 by the Prime Minister.

What? 1. Amended, add some of the Statements of the Statements of the Tax Free Sales issued by Decision No. 24 /2009/QĐ-TTg February 17, 2009 by the Prime Minister, as follows:

1. Fix 4 and add paragraph 5 Article 1 as follows:

" 4. The currency used in the transaction at the tax exemption store included:

a)

b) Free currencies transfer under the regulation of the State Bank of Vietnam;

c) The currency of the country has the same border in duty-free shops in the border area.

5. The importation of cigarettes to business duty-free sales performs under the license and guidance of the Ministry of Commerce. "

2. Modified, add 1 Article 3 as follows:

" 1. At the international store:

a) The location of the duty-free shop on the airport international, seaport, road, rail to serve the landscape, transit (including the operator and staff serving on the transit of the scene, transit) is in the quarantine zone and in the area. in the monitoring area of the Customs Service;

b) The location of the duty-free store on the airport international to serve the entry (which does not include the operator and the employee who served on the vehicle of entry) is in the area of management, inspection, control of the Customs authority. "

3. Add to 5 Article 5 as follows:

" 5. The object and condition purchased tax exemption is the entry:

a) The person who entered the scene immediately after the completion of the entry procedure was purchased duty-free immediately at the entry of the airport international entry; was not purchased duty-free after coming out of the management area, inspection, control of the customs agency at the national store. Airport entry;

b) The entry when purchasing a tax exemption must appear in a passport with the entry stamp, the boarding pass-Boarding pass. The duty-free shop has to copy one of these testimonies. "

4. Add to 4 Article 6 as follows:

" 4. The entry is purchased duty-free in accordance with the prescribed tax-free baggage at the Digital Decree 66 /2002/ND-CP July 1, 2002 by the Government of the Government of the Government of the United States of the United States, on the July 1, 2002, the Government of the United States provides for the extent of the executive's baggage, entry, and gift, to the import

What? 2. This decision has been in effect since 15 September 2013.

1. The Ministry of Finance, the Ministry of Industry is responsible for the decision to enforce this decision.

2. The Ministry of Finance is responsible for strict management not to take advantage of fraud, tax evasion.

What? 3. Ministers, peer-to-peer agencies, government ministers of the Government, Chairman of the People's Committee of the Provinces, the Central City of the Central Committee, the organizations, the individual involved in the execution of this decision.

Prime Minister

(signed)

Dao Dung