CIRCULAR guide some content about customs procedures, export tax, import tax and tax administration for export goods, imported under the resolution No. 30/2008/NQ-CP on December 11, 2008 of the Government _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base resolution No. 30/2008/NQ-CP on December 11, 2008 by the Government on the urgent solution to prevent slowdown , maintain economic growth, ensuring social security;
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;
The Ministry of finance instructed some of the content on the reform of customs procedures; the export tax, import tax and tax administration for export and import of goods under resolution No. 30/2008/NQ-CP on December 11, 2008 by the Government on the urgent solution to prevent economic recession, maintain economic growth, ensuring social security is as follows: 1. scope of application : this circular Guide and some of the content on the reform of customs procedures, export tax, import tax and tax administration for export goods, imported under the resolution No. 30/2008/NQ-CP on December 11, 2008 by the Government on the urgent solution to prevent slowdown sustained economic growth, ensuring social security.
2. Criteria determining the Executive order good customs legislation: owners in good standing is the customs legislation satisfies the conditions: 2.1. Have import, export activities during the 365 days until registration of customs declarations for export shipment, import customs agencies identified as: a) Not dealt with regarding smuggling, illegal transport of goods across the border;
b) Not dealt on the behavior of tax evasion, tax fraud;
c) Not dealt with about the other violations (including false behavior leads to lack of tax exemption, tax increase or decrease,) with fines under sanction of the Director of the Bureau of customs in accordance with the Ordinance on handling administrative violations; Or sanctioned more than 3 times with fines under the authority of the Director of the Bureau of customs.
2.2. No longer owe overdue taxes too 90 days from the date of expiry of tax payment at the time of registration of the customs declaration;
2.3. implementation of value added tax under the method of deduction.
3. The criteria determining the taxpayer meets the conditions specified in point a paragraph 4 to article 42 of the tax administration Law: taxpayers meet the conditions specified in point a paragraph 4 to article 42 of the tax administration Law is people: a) observance of good customs laws referred to in point 2;
b) is no longer overdue tax debt, not late tax fines owed at the time of registration of customs declarations.
4. The criteria determining the owners repeatedly violating customs legislation: shippers repeatedly violating customs legislation was the exporter, imports during the 365 days until registration of customs declarations for export shipment, import, has dealt with about fraud , tax evasion or about other violations (including false behavior leads to lack of tax or tax exemption number, weight, complete) with fines under sanction of the Director of the Bureau of customs in accordance with the Ordinance on handling administrative violations.
Export, import of shippers have repeatedly infringed the customs legislation being applied test levels specified in point b of paragraph 2 article 11 of the Decree 158/2005/ND-CP of. 5. The time limit for payment for the supplies of raw materials imported to directly produce goods exports: 5.1. The deadline for the tax materials, imported materials to direct the production of export goods (including goods in the consumer category by industry publication but as raw materials to produce goods direct export) of taxpayers subject to observance of good customs and laws no longer overdue tax debt , no longer owes fines for late tax at the time of registration of customs declarations is 275 (two hundred seventy-five) days from the date of registration of customs declarations.
5.2. Special circumstances due to the production cycle, stockpiling supplies, raw materials are stretched more than 275 days such as shipbuilding, mechanical manufacturing, livestock farming, seafood, pearls; agricultural product processing seasonal harvest, then the tax deadline be extended more than 275 days. Extended time must not exceed the time limit must be recorded on the delivery contract to export products manufactured from raw materials imported suggested extending the deadline for tax filing or not so production cycle of the product.
5.3. To apply longer tax deadlines on 275, in addition to customs records, the customs, the taxpayer must submit to the Customs office where the customs declaration registration the following documents: a) The text of the proposal to apply a longer tax deadlines on 275 for each specific case in line with the reality of the reserves of raw materials, materials; which stated reasons, the amount of the tax proposal, suggested time limit be extended, description of process, production time: 1 original;
b) proof of the extended time limit of delivery on products export contract if the goods subject to the tax deadline be extended longer than 275 days have caused delivery on the contract to export the product to last longer than: submit 1 a copy copies of the Director of the enterprise.
5.4. Bureau of customs registration customs declaration where imported goods reception, preliminary check of records and processed as follows: a) the case of the full profile, the right audience then reported the Bureau of customs have written to prolong tax more than 275 days. The case is not eligible to apply for tax deadlines 275 days longer than the official text message for taxpayers to know.
b) case should check to determine the fact of production cycle, stockpiling supplies, raw materials, the Customs Bureau in collaboration with the local tax authorities, relevant agencies inspection. The examination must be made in the minutes which stated product production cycle from raw materials, suggested extending the deadline for tax filing.
6. Raw materials imported to produce goods for export are tax deadlines applicable instructions in point 5 of this circular includes: 6.1. Raw materials, semi-finished products, components and sub-assemblies are directly involved in the production process to constitute export products;
6.2. materials, supplies are directly involved in the production process of the exported products but not directly transformed into products or does not constitute Product entity;
6.3. Finished products imported by enterprises to attach to exported products, with export products are produced from imported materials, or with export products are produced from raw materials purchases in the country into the sync items to export abroad;
6.4. packaging materials or packaging for packaging of export products;
6.5. materials, supplies imported for warranty, repair, recycling of products for export;
6.6. sample Goods imported to produce goods for export after the completion of the contract to return the re-export of foreign clients.
7. About the norm; the scrap rate, scrap: norm materials imported to review tax refund, no currency import tax is the actual limit used to produce real products for export include the scrap rate, located in consumption obtained during the process of production of goods for export from raw materials imported supplies.
7.1. the proportion of scrap, scrap is located in consumption obtained during the process of production of goods for export from raw materials, imported materials are not subject to import tax. The case is also the commercial value, the taxpayer sold, consumed the scrap section, on the market shall also not be subject to import taxes but must declare, filed the other taxes such as value added tax, enterprise income tax in accordance with the regulations.
7.2. The Director of the free enterprise and responsible before the law on the import, using raw materials imported manufactured goods exports and actual norms using manufactured products including scrap rate section, located in consumption obtained during the production process of goods export declaration when norm uses material with the customs. The case does not make declarations or statements are not true, then the addition of enough money to pay the tax according to the number and the level of import tax of raw materials, while importing, taxpayers also sanctioned administrative offense as prescribed.
7.3. The use of materials by the construction business must be notified in writing to the customs export formalities before the first batch of the product code.
7.4. The construction, declare the norm to follow current guidelines in circular No. 112/2005/TT-BTC of the Ministry of finance guidelines on customs procedures, customs surveillance, inspection, circular No. 59/2007/TT-BTC dated 14/6/2007 of the Ministry of finance guidelines on export tax, import tax tax management for goods export, import.
7.5. for scrap, scrap is in use, the level of consumption and the rate of attrition of the kind of work that meets the stipulated in article 31 of Decree No. 12/2006/ND-CP dated 23/1/2006, the Government agreed in the contract and the written notice with the Customs according to the instructions in circular No. 116/2008/TT-BTC dated 4/12/ 2008 of the Ministry of Finance also handled similar tariffs as scrap, scrap the import of raw materials, type of materials to produce export guide in point 7.1.
8. On the tax payer in sequence: 8.1. Order of payment of tax made under the provisions of article 45 of law tax management.
8.2. The case at the time of registration of the import declaration, if the taxpayer has delinquent tax debt but has not yet expired too 90 days of expiry must pay the tax, shall be done through the goods with the following conditions:

a) taxpayers have a written commitment with the customs authority will submit the completed overdue tax money according to each month with the Bureau of customs where the tax owed by each filed a minimum of 20% of the amount of tax delinquent debt but not under 200 million once filed.
b) amount of tax registration filed under the plan must be credit institutions or other organizations operating under the provisions of the law on credit institutions guarantee. The guarantee to follow the guidance in circular No. 59/2007/TT-BTC dated 14/6/2007 of the Ministry of finance guidelines on export tax, import tax, the tax administration for export and import goods.
c) taxpayers must pay tax before the goods receipt for the amount of tax declarations are making customs procedures.
8.3. The time was slowly filed under the plan registered with the customs, the tax amount registered under the plan must still forfeit slowly filed as prescribed but temporarily not apply coercive measures specified in article 93 of law tax management.
8.4. Taxpayers are responsible for fully tax, penalties, delay filed under the plan have committed. Violations committed, the Customs will ask to pay tax in accordance with the order prescribed in the law on tax administration.
9. reimbursement procedures, records: records, tax refund procedure for these cases subject to reimbursement to follow guidelines in circular No. 59/2007/TT-BTC dated 14/6/2007 of the Ministry of finance guidelines on export tax, import tax, the tax administration for export goods import. Private customs declaration of goods for export, import and bank payment voucher in record tax refund proposal was as follows: 9.1. About customs declaration of goods export, import: taxpayers submit 1 original. The Customs where the liquidity test procedures of tax money was reimbursement, no tax and stamp tax refund consideration, goods do not collect taxes up the original customs declarations by taxpayers filed, why the original customs declaration have liquidity, tax refund to pay back the original customs declaration for taxpayers and save a copy of the Declaration to tax refund in the unit.
9.2. About payment vouchers through the Bank: 9.2.1. With regard to the cases must submit proof of bank payment, records in an earlier tax refund check later but when filing business taxes, liquidity is not yet present are vouchers the payment through the Bank, the customs authority is responsible, in coordination with the tax authority where the taxpayer management implemented to check the books accounting vouchers, voucher import/export warehouse, warehouse card; where necessary, the implementation of check, verify, compare more business transactions of taxpayers with organizations and individuals involved.
9.2.2. The examination must be done within the time limit must not exceed 15 days from receipt. The test results determine the goods did re-export, any relevant vouchers shall handle the liquidity, tax refund for business.
9.2.3. Pending identification, the taxpayer applied the tax deadlines of taxpayers meet the conditions specified in point a paragraph 4 to article 42 of law and tax administration temporarily not apply coercive measures specified in article 93 of law tax management if meets the following conditions : a) the taxpayer's tax debt of only raw materials, imported manufactured goods exported were filing for reimbursement, clearing customs but also the lack of vouchers for payment through the Bank;
b) taxpayers have written commitment made the final decision of the customs authority.
9.2.4. The case of the test results, verified, relevant business transactions identify the goods not be liquidity, tax refund, tax collectors, not taxpayers will not be applied to tax deadlines of taxpayers meet the conditions specified in point a paragraph 4 to article 42 of the tax administration and Law was coercive measures applied in accordance with the provisions of article Tax Administration Law 93 10. Awards, discipline: 10.1. Individual, organization, implementation of the regulations on customs management was rewarded by the General mode of the State.
10.2. The individual, the organization acts unintentionally or intentionally violating regulations on customs procedures, customs surveillance, inspection, then depending on the nature, extent, violations of which dealt with the administrative violation or arrested save for criminal liability in accordance with the law.
10.3. the customs officer when conducting customs procedures, auditing, customs monitoring acts of harassment, troubling affect exports, imports of the goods depending on the computer, the substance, the degree of the violation will be disciplined or prejudice criminal liability; If the damage is compensated according to the provisions of the law.
11. Implementation: 11.1. This circular has the effect after 45 (four-five) days from the date of signing and apply with the customs declaration of export and import goods registered with the customs authority from January 1, 2009, replacing the relevant content in circular No. 112/2005/TT-BTC dated 15/12/2005 , Circular No. 59/2007/TT-BTC of the Ministry of finance and the Ministry of Finance's other text contrary to the instructions in this circular.
11.2. where the Customs authorities competent to make customs procedures, export tax, import tax and tax administration for export and import goods in accordance with the current regulations and guidance in this circular. The case has arisen, a specific report to the Ministry of Finance (Customs Administration) for instructions.
11.3. The process of implementation, if the related text mentioned in this circular are modified, supplemented or replaced, then follow the new text to be modified, supplemented or replaced by./.