Circular 11/2012/tt-Btc: Guide Tax Free Export For Goods As Building Materials Taken From The Domestic Market Into The Tax-Free For The Construction, Repair And Maintenance Of The Dif ...

Original Language Title: Thông tư 11/2012/TT-BTC: Hướng dẫn miễn thuế xuất khẩu đối với hàng hóa là vật liệu xây dựng đưa từ thị trường trong nước vào khu phi thuế quan để xây dựng, sửa chữa và bảo dưỡng kết cấ...

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Number: 11 /2012/TT-BTC
Hanoi, February 4, 2012

The export tax exemption for goods is the building material brought from the domestic market into the important non-tariff zone.

to build, repair and preserve the technical infrastructure structure, social infrastructure in the non-tariff zone.


Export Tax Law Base, Import Tax June 14, 2005;

The Tax Management Law Base on November 29, 2006 and the guidelines for the implementation of the Tax Management Law;

Base of Protocol 87 /2010/NĐ-CP August 13, 2010 by the Government Regulation law enforcement of some provisions of the export Tax Law, Import Tax;

Base of Protocol 29 /2008/NĐ-CP March 14, 2008 Government rules. about the area industry , the manufacturing sector and the economic zone;

Base Decision Base 33 /2009/QĐ-TTg the date 2 March 2009 and Decision 93 /2009/QĐ-TTg July 10, 2009 modified, add 4 Articles 21 Number Decision 33 /2009/QĐ-TTg of the Prime Minister Government of the Executive Committee, financial policy towards the store economy;

Base. Number Decision 100 /2009/QĐ-TTg July 30, 2009 of the Prime Minister Government on the Board of Regulation the operation of Customs union, economic zone.

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

Execute the initiative of the Prime Minister at the office of 55579 /VPCP-KTTH on 15 August 2011 of the Government Office;

The Ministry of Finance for the export tax exemption for goods is the building material taken from market in the country into the non-tariff zone for construction, repair and maintenance texture of the technical infrastructure, social infrastructure in the customs zone as follows. :

What? 1. Range, subject applicable

This information applies to Goods built from the domestic market (exported) into the non-tariff zone for construction, repair and maintenance of technical infrastructure, social infrastructure in the non-tariff zone.

What? 2. Excise Tax

1. The goods specified at Article 1 This message is exempt from the export tax.

2. Goods are Materials build exports to the customs zone. to use for other purposes with regulation at Article 1 This is subject to an export tax by the current regulation.

What? 3. Records, Tax Free Procedas

1. File, register for a portfolio of duty-free export goods

The specified goods at 1 Article 2 This is must be registered as a tax-free export commodity according to the rules as follows:


-The regioner of the import of the export-free export goods: Construction project owner, repair and maintenance of technical infrastructure, general social infrastructure in the non-tariff zone. is a registered person Tax-free export portfolio . Case project owner not directly exporting duty-free goods that the main contractor or the export subcontractor does. The contractor uses a portfolio of duty-free goods and a vote on track, except for the owner of the registration project with the customs agency when the registration of a tax-free export sheet with the customs authority. .

- A portfolio builder project Export The exemption is accompanied by the vote, subtracted, and registered with the customs authority where the non-tariff zone was prior to registering the first export. .

-The portfolio of duty-free exports and a reverse tracking vote is built once for both the project or each stage of execution, each of the project 's work categories if at the license, the agency' s investment certificate has the authority to grant or testify. Engineering economics, technical design documents of the project show the project implementation by period or in each of the work categories.

- Where the registered catalog has flaws or needs change, the customs affidavit is modified, plugin with the right to have papers, documents submitted to the customs authority before the export of the goods to demonstrate the addition, regulation is consistent with the needs of the project.

-The place of registration of the duty-free export goods portfolio is the Provincial Bureau of Customs, which is home to the non-tariff zone. In the case of the Provincial Customs Service, the city's customs administration for some provinces, the Bureau of the Bureau of Provincial Customs, the city considers the decision to hand the Customs Enforcement Administration to the non-tariff zone currently registering a list of tax exemplification. with construction projects, repair, technical infrastructure maintenance, social infrastructure in that area.

b) Registration profile

When performing a portfolio of duty-free export goods with customs authority, the register of free export goods file, a program for the case customs agency:

-The registry of the portfolio of duty-free exports highlights the number of goods, the reason the offer is exempt from export taxes ( Follow. sample number 1 Available Issued Appendix Follow. Private Hey. ).

-The portfolio of export goods is exempt from tax: Ncb 02 is attached to 1 vote on track, subtractable (according to the number 2) Annex Tutu Follow. Private Hey. ).

-List of records document entries register the list of duty-free export goods: Nbb.

-Technical design document of the project: Nbb.

c) The responsibility of the register the list of duty-free export goods

-The register of the portfolio of free export goods that defines the need for the use of goods and the construction of a portfolio of duty-free exports.

-Man. register the list of duty-free export goods responsibility before the law of correct prescribation, honesty of export items at the duty-free category and the proper use of the goods for this commodity.

d) The responsibility of the customs authority upon receiving, testing, and processing of the case:

d.1) The case case is incomplete then within three days of work since the date of the filing, there is an answer text (specify a reason).

d.2) The full case case, within ten days of work since the date of the filing, performed the test of the documents, the evidence in the case with the regulations at Article 1, Article 2 and point a, point b paragraph 1 This Article to determine the object is exempt. the export tax, the consistency and accuracy of the filing of the portfolio of free export goods and processing as follows:

-The case of goods that is not subject to a prescribed tax-free object does not confirm a list of duty-free export goods, which has a written answer. registered a list of duty-free export goods.

-A case of goods under the tax-exempt object, the contents of the appropriate profile are made into the tracking, signed, stamped on 02 List of duty-free export goods and 1 subtractback tracking (1). Give me people register the list of duty-free export goods to show for the customs agency to perform subtracted from the customs procedure for export-based food goods.

- Customs Agency for a portfolio of duty-free export goods Do report to the General Customs General of the number of cases of registering a duty-free export portfolio at the prescribed unit at a point b of Article 8 Article 102 194 /2010/TT-BTC December 6, 2010 of the Ministry of Finance guide about customs procedure; inspection, customs oversight; export tax, and import tax and tax management for export goods, import and export taxes (the following is called Digital News 194 /2010/TT-BTC).

2. Profile, tax-free procedure

a) Customs records

When the customs procedure, the operator of the customs, the program for the Customs Customs is determined at the expense of 1 Article 11 of the Digital Information. 194 /2010/TT-BTC.

b) Tax-free procedure

-On the basis of regulation at Article 1, Article 2 and the specified profile at the point of paragraph 2 This, the customs agency updates the number, the value of duty-free goods exported to the policy-backed by the customs and the confirmation by the customs, 1 copy of the export of duty-free exports and the reverse vote has clear the number, valuing the exported goods and export records.

-The full amount of export exports on the catalogue, the Leader of the Customs Enforcement where the final procedure confirmed to the customs confirmation by the customs affidavit, for a period of no more than three days, why a copy (main medical copy) sent the Department of Customs. Where the register is to be registered to serve as a post-examination basis for the use of duty-free export goods.

-The customs agency only does export tax exempts in the case of registering customs documents after registering a list of duty-free export goods.

What? 4. Q Export, use of duty-free goods.

1. The eligible for export tax exemplification states at 1 Article 2 of this, in addition to having to use the goods that have been exempt from the prescribed tax, the register of the tax-free export commodity is responsible for deciding the implementation of the export, using a tax-free goods under the registered category with the customs authority where the catalog is registered (according to the number 3 index issued by this index) to manage, follow, check out the export implementation, use the entire tax exempt goods.

2. Time and Decision Content

a) C The greatest is forty-five days. from the date of the end of the export of goods under the registered duty-free cargo portfolio with the customs authority. Oh, people register the list of duty-free export goods decision with the customs agency where the export of the export portfolio and the use of export goods was exempt from export tax in accordance with the following content:

-The number of exported goods is tax-exempt;

-The standard of depreciation of actual export goods;

-The amount of goods exported is tax-exempt used;

-The number of duty-free exported goods used for other purposes.

b) The registered tax-free export goods portfolio is responsible:

-Submit the use of the use of duty-free exports in the right direction at the point of a paragraph 2 This and is accountable to the law on the content of the decision that has submitted to the customs authority.

-Filing enough tax and fines (if any) prescribed for the case of goods were exempt from the tax on the manifest but using the target error or goods are not correct tax-free but prescribes belonging to the tax-free object and have been adopted by prescribations. The customs of the customs officer.

c) The responsibility of the customs authority.

- On a profile basis n Register for a list of duty-free export goods submit to regulations at Point a These two things, in fact, collect enough tax, sentence sanctions (if any) for the case states. Second line of line b 2 This.

- On the basis Check. The project's accounting records, the information on the risk management system, the sources of information collected, and the Bureau of the Bureau of Customs, the city decided to take the post-agency inspection at the enterprise headquarters for the necessary cases.

- Make tax imposition, collect enough tax money, slow down (if available) for cases after a business detection test does not declare a regulation in accordance with the rules such as: I or change the purpose of use for duty-free goods, goods that are not subject to tax-free but manifest subject to tax-free and have been adopted.

- The decision to punish the administrative breach on the case of the execution of the administrative breach.

What? 5 The organization does.

1. For Commodities are the building materials brought from the domestic market into the non-tariff zone to continue construction, repair and maintenance of technical infrastructure, social infrastructure in the non-tariff zone since the day. Private This is the execs of the project. Do file, tax-free procedure regulation at Article 2 and the decision to export, using Tax-free goods regulation at Article 4 Private This is the number of materials. Built up. Tax exemption.

2. Customs Enforcement Agency Do Customs, inspection, customs surveillance, Do Tax exemption and content management Tax on the right. regulation current and current guide at Private Hey.

3. The Management Economic Zone Management Board, the economic zone with the non-tariff zone responsible for coordinating with customs authorities and other agencies. State management is relevant. in testing, monitoring the management , tax-free. regulation current and current guide at Private Hey.

4. The organization, the relevant individual who does not perform its responsibility according to the provisions of this Smart, is subject to the nature, the extent of the breach that is executed on administrative duty or to pursue criminal responsibility under the rule of law.

What? 6. Effect of execution

1. This message has been enforced since the day. 20 Month 3 201 2 .

2. For non-tariff districts which apply preferable tax policy on the provisions of the Prime Minister other than the guidelines at this Smart, continue to implement the export tax policy under the Prime Minister ' s provisions and the offices of the government. A guide. /.



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