Circular 60/2011/ttlt-Btc-Bct-Bca: Guide, Invoice And Voucher Regimes With Respect To Imported Goods In Circulation On The Market

Original Language Title: Thông tư liên tịch 60/2011/TTLT-BTC-BCT-BCA: Hướng dẫn chế độ hoá đơn, chứng từ đối với hàng hoá nhập khẩu lưu thông trên thị trường

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 CIRCULAR Guide, invoice and voucher regimes with respect to imported goods in circulation on the market _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law of the tax administration and enforcement guidance documents;
Grounded customs law in 2001, the law on amendments and supplements to some articles of the customs law in 2005, the 2005 trade law and other documents guiding the implementation;
Pursuant to the law of value-added Tax; The special consumption tax law; Law on Enterprise Income Tax; Export taxes, import duties and other documents guiding the implementation;
Basing the Ordinance handling administrative violations in 2002, Ordinance amending and supplementing some articles of the Ordinance on handling administrative violations in 2008 and documents guiding the implementation;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 189/2007/ND-CP on December 27, 2007 of the Government functions, tasks, powers and organizational structure of the Ministry of industry and trade;
Pursuant to Decree No. 77/2009/ND-CP dated 15 September 2009 of government functions, tasks, powers and organizational structure of the Ministry of public security;
Pursuant to Decree No. 51/2010/ND-CP dated 14 May 2010 of the Government regulations on the Bill of sale of goods, provision of services;
The Ministry of finance, the Ministry of industry and trade and the Ministry of public security guide, invoice and voucher regimes with respect to imported goods in circulation on the market as follows: chapter I GENERAL PROVISIONS article 1, scope 1. This circular instruction mode of invoices for imported goods in circulation on the market include: imported goods are in transit; are sold; to in the repository, Ben, Miami, at the base of production, trading or importing goods at other locations (known collectively as the imported goods); handle violation of regulations on invoices, vouchers for goods imported in circulation on the market; the rights, obligations, responsibility of agencies, organizations and individuals concerned.
2. This circular does not apply to: a) the goods brought from abroad into the bonded warehouse, tax warehouse; on the location do customs waiting for customs clearance according to the provisions of the customs law (except in cases of smuggled goods); shipping goods from the bonded warehouse to another bonded warehouse; items stored in the bonded warehouse, tax warehouse;
b) temporary goods import-re-export goods temporarily exported – re-enter; imported goods to implement the investment project;
c) the goods are imported materials to make outsourcing contracts for foreign traders; the export contract (except in the case prescribed in clause 4 Article 5 this circular);
d) imported goods moved the gate; goods shipped to port; transit goods are subject to customs inspection and monitoring;
DD) imported goods are the property of the Agency, the administrative unit; buy and sell goods, exchange of border residents in the duty free limit and the list of goods is manufactured from countries sharing a border of imports in the form of buying, selling, exchanging goods border residents; goods as personal baggage norm in remission;
e) goods as gifts, gifts; humanitarian aid goods; the goods are samples of non-payment; goods of diplomatic missions, international organizations in Vietnam and individuals working in the bodies of this organization; goods imported temporarily, temporary export of individual State for tax free; moving property of the Organization, individual.
Records, vouchers for the cases specified in circular No. 194/2009/TT-BTC on December 6th, 2010 Ministry of Finance's Guide on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods (hereafter abbreviated as circular No. 194/2009/TT-BTC); Circular No. 01/2008/TTLT-BTC-BGTVT-BCT-BNN & RURAL DEVELOPMENT-BYT-NHNN dated Jan. 31, 2008 of the Industry-finance-transport-agriculture and rural development-health-State Bank guidelines decision No 253/2006/QD-TTg dated 7 November 2006 from the Prime Minister's management of border trade activities with countries sharing a border of giớivà the text related.
Article 2. The object that applies to this circular apply to: 1. organizations and individuals directly importing the goods or business, buying, selling, transporting imported goods (referred to as business establishments, imported goods).
2. The tax authorities, market administration, the police, the Customs and the unit, the authorized person inspect, handle violation of business establishments to import goods in circulation on the market.
3. organizations and individuals concerned, invoice and voucher regimes with respect to imported goods in circulation on the market.
Article 3. Invoices, vouchers 1. Invoices, vouchers are legal papers, documents must be in accordance with the law to prove the legality of imported goods in circulation on the market and be specific instructions in chapter II of this circular.
2. Business establishments, imported goods are responsible for the management, use, storage of invoices, vouchers in accordance with the law.
Article 4. The deadline to present invoices, vouchers 1. For imported goods in the case below, the base business of imported goods must present invoices, vouchers to prove the legality of the right goods at the time of the inspection agency required; case trading post goods imported without direct representation to cargo loading authorization for the transport or transport operator present: a) imported goods that are in transit, including the case of the goods imported are to the , warehouse, Ben, if not in the case prescribed in clause 2 of this Thing.
b) imported goods in the category conditional imports in accordance with the relevant legislation.
2. for imported goods of production facilities, business are sold, to the beach, Pier, at the depot in the ownership or use of that base (in the case of business establishments, warehouses, piers, Miami registered business activities with the competent authority) shall within a period of 72 hours Since the time of checking the goods of the business establishments, imported goods, must present the invoices, vouchers to prove the legality of the goods.
At the time of the test, if the business establishments, imported goods cannot be invoices, vouchers to prove the legality of the cargo, the goods inspection agency that conducted the custody of goods in order to verify the legality of the goods.
Last 72 hours time limit cases repeatedly, since the time of the check if the infection at holiday time as stipulated by The labor law, the present record is made on the next working day of holidays and agency must specify the time, location, required to check the minutes.
3. where the business goods imported to produce adequate records to prove the legality of the goods but the Agency to check that the base is the origin of the goods imported are not legal, the Agency made the reference profile, verify the origin of goods with which to handle under the provisions of the law.
Chapter II SPECIFIC GUIDELINES article 5. Regulations on invoices, vouchers for imported goods transport from the place of customs procedures in the Interior 1. With respect to the goods by business establishments directly imports when domestic shipping to have the invoices, vouchers for each particular case as follows: a) A customs declaration itself have confirmed completion of customs procedures; the case of a business establishment make the electronic customs declaration must have electronic customs declaration has been confirmed through electronic follow circular No. 222/2009/TT-BTC on August 25, 2009 instructor electronic customs procedures of the Ministry of Finance (hereinafter abbreviated as circular No. 222/2009/TT-BTC).
b) where the goods have yet to complete the customs procedures are taken to preserve, or to switch places on the customs procedures customs declarations must have the opinion approved by the Customs authorities according to the guidelines in article 25 circular No. 194/2009/TT-BTC. The case of the electronic customs declaration, then follow the instructions in article 23, article 24 circular No. 222/2009/TT-BTC.
c) cases where business establishments to import goods customs declaration be signed once as prescribed in clause 6 article 9 of Decree 151/2005/ND-CP dated 15 December 2005 from the Government detailing some of the customs law on customs procedures, check monitoring, customs or import the goods must be transported many times, by many means of transport must have a copy of customs declarations and imports commands of the base business of imported goods. Command to specify the number, types of freight customs declaration of goods imports, numbers, days, months, years, where to go, where to, means of transport, the sea of means of transport.
2. For goods to Exchange, buy, sell of residents cross the border duty free limit; goods not included in the list of goods is manufactured from countries sharing a border of imports in the form of buying, selling, exchanging goods border residents; the goods is the baggage of people entering Vietnam exceeds tax exempt then should customs and perform the provisions of tax legislation, policies and management of imported goods. When shipping goods to the Interior must have original customs declaration certified completed customs procedures and tax documents.
3. for goods traded across the border include: imported goods to the border; goods brought into the border markets, the market gate, gate economic zones in market they must have declarations of imported goods is the Customs certify completion of customs procedures.

4. for goods is the product; raw material of outsourcing contracts for foreign traders or the contract to enter the production materials are allowed to consume market in Vietnam, the invoices, vouchers as follows: a) base case manufacturing, export processing, storage and display for sale at the store the same dependent accounting province , central cities must have a copy of customs declarations and imports shipping cum internal output.
b) base case manufacturing, export processing, storage and display for sale at the shop belongs to another area or store in the same area, the independent accounting must have a copy of customs declarations and imports shipping cum internal output or invoices as specified.
c) base case production, outsourcing exports sold to other businesses, they must have the invoice according to the regulations.
5. for imported goods that State regulation is stamping the imports in addition to the documents applicable to each particular case, the goods must have the stamps affixed to the imports of goods according to the regulation.
6. for imported goods in the category conditional imports in addition to invoices, vouchers for provisions also imports must be accompanied by the documents specified by the competent authority. The case of the papers according to the regulations of the competent authorities have submitted to the customs authority a principal must have a copy of certified copies of business establishments of import goods.
Article 6. Regulations on invoices, vouchers for imported goods in the domestic market of 1. For goods of base business directly import when sold at the shop or it must have the vote internal transport cum warehouse production (for the case of accounting shop depends of the same province, City), slip the internal transport cum warehouse production or invoices (for the case of independent accounting store or not in the same area with the headquarters) , Warehousing Votes (for the case of the goods stored).
2. for the goods imported by businesses not directly imported, sold or stored must have the invoice, voucher of the sales base according to the instructions in section IV, part B of circular No. 129/2008/TT-BTC on December 26, 2008 by the Ministry of Finance shall guide the implementation of Decree No. 125/2008/ND-CP on 08 December 2008 by government regulations details of the implementation of some articles of the law on value added Tax and the provisions of chapter III of Decree 51/2010/ND-CP dated 14 May 2010 of the Government regulations on the sale of goods receipts, service providers (hereafter abbreviated as Decree No. 51/2010/ND-CP).
3. in case of business transfer of goods imported for the accounting basis depends as affiliates, shop, shops, ... In addition to the central cities, where business establishments that seat or between the branches, the unit is dependent; export the return from the unit depends on the base business; production travelling salesman; production fair, exhibitors must have invoice or export transport cum warehouse Votes internally attached to the command.
4. for imported goods bought by the Agency have the sales function to confiscate the sales invoice of this agency, which specify the number, types, the value of each type of goods.
5. for imported goods bought by national reserve Agency must have the sales invoice the Agency's national reserve.
6. for the goods as gifts, gift tax free; Exchange of goods in a duty free quota of border residents belong to the category of goods is manufactured from countries sharing a border of imports in the form of buying, selling, exchanging goods border residents; goods in baggage allowance is tax-free; duty free goods sold in the economic zone, if changing the purpose of using or selling, when shipped, sold, stored outside the gate economic zones, businesses must have a certificate from the prove the goods were declared, pay tax.
Chapter III PROCESSED VIOLATE article 7. Sanctioning administrative violations of business establishments to import goods buy, sell, transport of imported goods in circulation on the market breached the regulation on invoices, vouchers in chapter II of this circular but not yet to the level of prejudice to criminal liability will be sanctioning administrative violations as follows : 1. Business establishments, imported goods in violation of the following cases, the goods are considered smuggled goods and sanctioned according to the Decree of the Government regulation on sanctioning administrative violations in trade activity, tobacco, alcohol, beer: a) prohibited goods trading business; prohibited goods; the goods suspended imports.
b) business of imported goods regulations are stamping imported but no stamps affixed to the goods as prescribed or that is fake stamps, but paste stamps stamps used.
c) imported goods business in the category of imported goods have the conditions specified in paragraph 6 to article 5 chapter II to this circular which has no import licenses or papers of competent authority granted under the provisions attached to the goods.
d) imported goods circulate on the market do not have the invoice, voucher or invoice vouchers, but through the investigation, verification of function body defined as invoices, vouchers are not legal. The Bill is not legitimate receipts used under the circumstances specified in clause 8, paragraph 9 of article 3 of chapter I of Decree 51/2010/ND-CP.
DD) imported goods are in transit; are sold; to in the repository, Ben, that do not produce invoices, vouchers to prove legitimacy within the time limit specified in article 4 of this circular.
2. for violations of regulations on invoices, vouchers for goods import, circulation on the market not subject to the provisions in clause 1 of this article shall sanction according to the Decree the provisions on sanctioning administrative violations in the field concerned.
3. where imported goods circulation on the market does not have or has not enough but the invoice, voucher as defined in chapter II of this circular do fires, lost, broken, torn and business establishments have declared as stipulated in Decree No. 51/2010/ND-CP and documents guiding the implementation; at the same time, the business proved to be the origin of the goods is legal (through the stars back to the vouchers, invoices from the release unit) are sanctioned under the provisions of Decree No. 51/2010/ND-CP and dealt with tax collection in accordance with tax legislation.
Article 8. The authority sanctioning administrative violations 1. The authority sanctioning administrative violations for violations of regulations on invoices, vouchers for goods imported in circulation on the market follow the Ordinance on handling administrative violations and the Decree of the Government regulation on sanctioning administrative violations in trade operations , tax or customs areas.
Case of exceeding authority or not in authority to sanction the transfer of records to the superior or competent bodies to handle. When the file is done right and the full transfer procedure exhibits, means of detained or seized (if available); at the same time, inform the Organization, individuals violating the know. The Agency has the jurisdiction to handle after the decision to handle violations must announce the result handle to the file.
2. where imported goods are subject to inspection, supervision of the Customs authorities, the authorities found smuggled up the minutes, clearly define violations and transferred to customs authority handles under the provisions of the customs legislation; smuggled goods detected cases occurred outside the area of operation of the customs, the Agency processed under the authority or competent bodies to handle.
Chapter IV IMPLEMENTATION article 9. The Agency's responsibility to check and handle breach 1. Tax authorities, market administration, the police, customs authorities and the competent unit when checked, processed in violation of business establishments to import goods in circulation on the market are made in accordance with the provisions of the relevant laws.
2. When checking the goods on the market, State bodies, competent people are on duty must establish a check, specify the content check, the violations discovered through testing (if any); set the minutes of administrative violations with regard to cases of violations detected.
3. The test force must comply with the provisions on inspection and control goods on the market and is responsible before the law for their activities.
Article 10. Responsibilities, rights of businesses imported goods 1. Businesses imported goods responsibly done right, full invoice and voucher regimes with respect to the goods on the market prescribed in this circular and the other provisions of the relevant laws.
2. Business establishments, imported goods have the right to complain, report or sue the Administration about the decision handling administrative violations. Individuals, organizations have the right to denounce unlawful acts of the authorized person to handle. The sequence, procedure, jurisdiction to resolve complaints, denunciations or the Administration follow the provisions of the law on complaints, accusations and lawsuits.
Pending complaints to denounce or wait for the decision of the courts, businesses still have to follow the correct decision of the competent authority.
Article 11. Responsible for coordination of the agencies, organizations and individuals, agencies, organizations, individuals have the responsibility: 1. To provide information related to the imported goods are being checked by the subject in paragraph 1 article 1 of this circular.
2. In coordination with the relevant authorities and the forces checking in checking and handling of violations of imported goods and sales of imported goods.
Article 12. Terms of implementation

This circular has effect from 1 January 2011, replacing circular No. 12/2007/TTLT-BTM-BTC-BCA March 2007 of the Ministry of finance, Ministry of Commerce, Ministry of public security guide, invoice and voucher regimes with respect to imported goods in circulation on the market.
In the process if there are obstacles and suggest the ministries, the people's committees of provinces and cities under central and individual organizations reflected the timeliness of the Ministry of finance, the Ministry of industry and trade, the Ministry of public security to consider the revised guidelines, supplemented as appropriate./.