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Law 45/2005/qh11: Export Tax, Import Tax

Original Language Title: Luật 45/2005/QH11: Thuế xuất khẩu, thuế nhập khẩu

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Export taxes, import taxes _ _ _ _ _ _ _ _ _ _ _ _ based on the Constitution of the Socialist Republic of Vietnam in 1992 was amended and supplemented by resolution No. 51/2001/QH10 on 25 December 2001 of the Xth Congress, session 10;
This law regulates the export tax, import tax.
Chapter I GENERAL PROVISIONS article 1. Scope this law provisions on export taxes, import duty for goods exports, imports through the gate, the border of Vietnam; buy and sell goods, exchange of border residents and goods sale, other exchanges are considered goods for export and import.
Article 2. Taxable object Except commodities specified in article 3 of this law, goods in the following cases the taxable object is exported, imported tax: 1. export and import goods through the border gate, Vietnam;
2. The goods are brought from the domestic market into the tax-free and from tax-free zone on the domestic market.
Article 3. The object is not taxable goods in the following cases are not subject to export tax, import tax: 1. Goods in transit or borrow the road through the gate, borders Vietnam, transshipped goods prescribed by the Government;
2. humanitarian aid goods, non-refundable aid goods;
3. The cargo from the tax-free export abroad, goods imported from foreign countries into the tax-free and use only in the tax-free goods taken from the tax-free to other tax-free zones;
4. The goods are part of oil and gas in the State's resource taxation when exported.
Article 4. Tax payers organizations, individual export, import of goods subject to taxes prescribed in article 2 of this law is the export tax payers, tax imports.
Article 5. Explanation of terms In this law, the terms below are interpreted as follows: 1. tax-free Zone is the area located in the economic territory of Vietnam, has identified geographical boundaries, established by decision of the Prime Minister; purchasing relations, exchange of goods between this area with the outside is related to export or import.
2. tax measures for protection measures to be applied in respect of a type of certain goods are imported on Vietnam aims to prevent or limit damage to the domestic industry.
3. Import of goods is the import of the goods with the volume, the amount or value of the increase in the number of mutations in absolute or relative to the volume, the amount or value of the goods or the goods compete directly produced in the country.
4. the absolute Tax tax is determined by the given amount calculated on a unit of goods export, import.
5. The property is moving furniture, domestic supplies, the work of individuals, families, organizations bring when only resident, ended operations in Vietnam or abroad.
6. purchase and sale of goods, exchange of border residents is the commodity production, the routine of border residents.
Article 6. application of international treaties in the case of international treaties to which the Socialist Republic of Vietnam is a member of a decree on export taxes, import duty other than the provisions of this law shall apply to the provisions of international treaties.
Article 7. Tax for goods purchase, sale, exchange of the boundary based on the provisions of this law, the Government regulates the application of export tax, import tax for goods purchase, sale, exchange of border residents fit each period.
Chapter II the TAX BASE and TAX SCHEDULE article 8. Tax base, tax calculation method and coin nộpthuế 1. Tax base for export, import tax is the number of units of each actual item exports, imports recorded in the customs declarations, tax rates, tax rates as a percentage (%); for the item to apply absolute taxes, the tax base is the number of units of each actual item to export imports recorded in the Customs Declaration and the tax specified absolute level per unit of goods.
2. tax calculation methods are defined as follows: a) Of the export tax, import tax to be paid by the number of units of each actual item exports, imports recorded in the customs declarations with tax rates and tax rates of each of the items stated in the tariffs at the time of charging tax;
b) in the case of items apply absolute taxes then the export tax, import tax to be paid by the number of units of each actual item exports, imports recorded in the customs declarations with absolute tax rates specified per unit of the goods at the time of tax calculation.
3. The currency lodging tax is Vietnam Dong; in the case of tax allowed in foreign currency must be filed by foreign currencies freely convertible.
Article 9. Tax rates and tax rate 1. Tax rates for export is the sale price at the gate under the contract.
2. tax calculation Prices for imported goods is the actual price is charged to enter the first gate under a contract, in accordance with international commitments.
3. The exchange rate between the Vietnam with foreign currencies used to determine tax price is the exchange rate by the State Bank of Vietnam announced at the time of the tax calculation.
The Government specifies the determination of the tax rates prescribed in this article.
Article 10. Tax rate 1. The tax rate for goods exported are specified for each item in the export tariff.
2. The tax rate for imported goods include tax incentives, preferential tax and tax rate: a) the tariff applicable to imported goods originating from the country, groups of countries or territories make the dark hue of the national treatment in trade relations with Vietnam;
b) special preferential tax rate applicable to imported goods originating from the country, groups of countries or territories make special tax incentives and import with Vietnam;
c) tax rate normally applicable to imported goods originating from the country, groups of countries or territories does not make up for hue and not make special tax incentives and import with Vietnam. The tax is usually defined not to exceed 70% in comparison with the tariff of each respective items due to government regulations.
Article 11. Tax measures for protection, anti-dumping, anti-subsidy, anti discrimination, in addition to goods imported under tax according to the provisions in paragraph 2 of article 10 of this Law, goods have to apply one of the following tax measures: 1. increase the level of imported tax for goods imported on Vietnam under the provisions of the law of protection of foreign merchandise imported into Vietnam;
2. anti-dumping Tariffs against goods dumping imported into Vietnam in accordance with the law on anti-dumping goods imported into Vietnam;
3. Tax subsidies for goods subsidized imports into Vietnam under the provisions of the law on the fight against subsidies of goods imported into Vietnam;
4. Anti discrimination for goods to be imported into Vietnam from the water, the country or territory in which the discrimination about the import tax or other discriminatory measures in accordance with the law on treating dark hue and of national treatment in international trade.
Article 12. Authority to enact tariffs, tariff

1. The Government of the Committee on the National Assembly promulgated the export tariff according to the category of taxable goods and the tax brackets for each group of goods, the import tariff preference under the category of taxable goods and preferential tax brackets for each group; the provisions for tax measures to safeguard, anti-dumping tax, taxes, tax allowances against anti-discrimination.
The Prime Minister decided to apply absolute taxes goods and tariffs in case of absolute necessity.
2. Pursuant to the export tariff according to the category of taxable goods and the tax brackets for each group of goods, the import tariff preference under the category of taxable goods and preferential tax brackets for each group by the Standing Committee of the National Assembly, the Minister of finance rules applicable tax rate of export tax , import tax for each item according to the procedure prescribed by the Government, ensuring the following principles: a) fits the category of taxable goods groups and within the frame of the tax by the commissions of the National Assembly;
b) contributes to ensure State budget revenues and stabilize the market;
c) protected domestic production selectively, condition, have the time limits consistent with international treaties to which the Socialist Republic of Vietnam is a member.
Chapter III TAX DECLARATION and payment article 13. Liability of tax payers tax payers export, import tax is responsible for tax declaration in full, accurate, transparent and responsible before the law about the manifest content; submission of customs declaration for the customs, tax and pay tax to the State budget.
Article 14. Tax time time of export tax, import tax is the tax payers time register customs declaration with the customs.
The export tax, import tax is calculated according to the tax rates, tax rates and rates used to calculate the tax according to the exchange rate by the State Bank of Vietnam announced at the time of the tax calculation.
Article 15. Tax period 1. The time limit for submission of export taxes, import taxes are defined as follows: a) for goods exports is thirty days from the date the tax payers register customs declaration;
b) for imported goods is the consumer must submit completed tax before shipping; the case of guarantee about the amount of tax payable, the tax period is the duration of the guarantee, but not more than thirty days from the date the tax payers register customs declaration. The liability of the guarantee institutions are made according to the provisions of point b of this clause 2;
c) with respect to goods imported as raw materials to produce goods for export, the time limit for payment is two hundred seventy-five days from the day the tax payers register customs declaration; special circumstances, the time limit for payment may be longer than two hundred seventy-five day match the cycle of production, stockpiling supplies, raw materials of the business under the provisions of the Government;
d) for goods imported temporarily under business, temporary export or re-export, re-enter is fifteen days from the date of expiry of temporary import, export or re-export, re-entering as specified by the competent State agencies;
DD) in addition to the cases prescribed in points c and d paragraph 1 this then the tax deadlines for imported goods is thirty days from the date the tax payers register customs declaration.
2. Tax payers are one of the two following conditions are applied to tax deadlines prescribed in points c, d and DD clause 1 of this article: a) have active export/import in time for at least three hundred sixty-five days until the registration of customs declarations are the Customs Agency endorsed no commercial fraud , tax evasion, tax delinquent debt no longer, do not owe fines, in good standing of financial report mode under the provisions of the law;
b) credit institutions or other organizations operating under the provisions of the law on credit institutions of guarantee about the amount of tax payable. In case of guarantee, the time limit for payment made under the guarantee period, not to exceed the time limit prescribed in points c, d and DD clause 1 of this article. Expiry of the time limit for payment or guarantee that tax payers have not filed taxes then the guarantee institutions are responsible to submit the amount of tax and penalties, slowly filed in lieu of the tax payers.
Case the tax payers do not have eligibility defined in this paragraph shall submit the completed tax before shipping.
Chapter IV TAX FREE, TAX BREAKS, TAX REFUND and the TAX COLLECTOR article 16. Tax free export and import of goods in the following cases are exempt from export taxes, import taxes: 1. temporarily imported goods, re-export or temporary export, re-enter to attend fairs, exhibitions, product launches; machinery, equipment, tools for temporary import, re-export career or temporary export, re-enter to service work in given time limit;
2. The goods are moving under the rules property of the Government;
3. Goods exports, imports, foreign individuals are entitled to preferential rights, diplomatic immunity in Vietnam according to the norm due to government regulation consistent with international treaties to which the Socialist Republic of Vietnam is a Member;
4. Goods imported to work for foreign countries and then export or export goods to foreign countries to work for Vietnam and then re imported under contract;
5. export and import of goods in the duty free baggage allowance of the exit and entry due to government regulations;
6. Goods imported to create the fixed asset of encouraged investment projects, investment projects by official development assistance (ODA), including: a) the equipment, machines;
b) means of transport in technology and transport workers;
c) components, details, disconnected parts, spare parts, jigs, moulds, accessories comes with the equipment, machinery, means of transport specified in point a and point b of this paragraph;
d) raw materials, materials used to make equipment, machines located in the technology or to manufacture components, details, disconnected parts, spare parts, jigs, moulds, accessories comes with the equipment, machinery specified in point a of this paragraph;
DD) construction materials in the country have not produced;
e) merchandise is first imported equipment by category due to government regulation of the investment project of hotels, offices, apartments, houses, commercial centers, technical services, supermarkets, golf courses, resorts, sports, entertainment, medical facility education, training, culture, finance, banking, insurance, audit, consulting services.
The import tax exemption for imported goods specified at points a, b, c, d and DD this clause is applicable to both cases expansion project, alternative, technology innovation;
7. Goods imported to serve the oil and gas activities, including: a) the equipment, machinery, spare parts, transportation means needed for oil and gas activities;
b) materials needed for oil and gas activities in the country have not produced;
8. Goods for use directly in the work of scientific research and technological development, including machinery, equipment, spare parts, supplies and transportation in the country have not produced, domestic technology not yet created; the document, the scientific literature;
9. materials, supplies, components imported for the production of projects in the field of portfolio investment incentives or special category geographical socio-economic conditions is especially hard to be imported duty free within five years, since production started;

10. Goods producing, processing, recycling, assembled in the tax-free zone does not use raw materials, component parts imported from overseas while imports into the domestic market; the case of the use of raw materials, component parts imported from overseas, when imports into the domestic market only had to pay import tax on raw materials, imported components constitutes in commodities;
11. The other specific case due to the Prime Minister to decide.
Article 17. Tax exemption, import export goods in the following cases are tax free export, import tax: 1. Imported goods used directly serve the defense, security, education and training; imported goods used in direct service in scientific research, except in the case prescribed in clause 8 article 16 of this law;
2. The goods are gifts, gifts, samples of organizations, foreign individuals to organizations, individual Vietnam or vice versa in the norm due to government regulations.
Article 18. Tax relief goods export and import are in the process of monitoring the customs if damage or loss is the agency authorized inspection organization certified is considering tax breaks.
The level of tax reduction corresponding to the rate of loss of the goods.
Article 19. Tax refund 1. Tax payers are tax refund in the following cases: a) the imported goods have filed tariffs but also storage, demurrage at the gate are subject to the supervision of the Customs authorities, be recovered;
b) export, import tax, export tax have been imported but not export or import;
c) has filed tax, import tax but the actual export, import less than;
d) goods are raw materials, imported materials have filed tariffs for manufactured goods for export;
the temporary import of goods), the export or temporary export, re-re-entry tax on the import, export, except for tax exemption prescribed in clause 1 article 16 of this law;
e) goods exported have export tax but have to re enter;
g) imported goods have filed tariffs but have to re-export;
h) imported goods are machinery, equipment, tools, means of transport of the Organization, individuals are permitted to temporarily import, re-export to implement investment projects, construction, installation works, production or other purposes have filed tariffs.
2. in case of confusion in the tax declaration, tax calculation shall be reimbursed the amount overpaid tax if the confusion that occurred within a period of three hundred sixty-five days earlier, since the check discovered the confusion.
Article 20. Responsibilities and deadlines for tax refund 1. Within a period of fifteen days from the date of receipt of the request for tax refund application, the competent State agencies review tax refund is responsible for reimbursement of tax refund; the case does not have enough profile or profile is not true according to the rule of law to be the tax refund within a period of five working days from the date of receipt of the request of reimbursement was subject to tax, State authorities have the jurisdiction to review tax refund must have written additional requirements profile.
2. the time limits specified in paragraph 1 of this article, if the slow reimbursement by error of the competent State agencies review tax refund shall in addition to the amount of the tax must also be charged interest from the date the tax refund delay until September was the tax refund loan interest rates by commercial banks at the time to return.
Article 21. Access the tax collectors tax payers are tax exempt goods, reviews tax provisions of article 16 and article 17 of this law, but then other uses with the aim to be tax free, tax free, then pay enough tax.
The Government specifies the event to access the tax base for calculation, tax collection and the time limit for filing Declaration of tax collection provisions in this article.
Chapter V COMPLAINTS and HANDLE breach of article 22. Complaints and complaint resolution in case the tax payers do not agree with the decision of the customs authority on the amount of tax, penalties, fines, to be paid enough taxes, penalties, fines, the Executive has the right to complain to the State Agency has the authority under the provisions of the law on complaints , accusations.
Article 23. Processed in breach of tax for tax payers tax payers violates the provisions of this law shall be dealt with as follows: 1. slow Tax Filing penalties compared to the last day of the time limit to submit regulations or the last day of the time limit stated in the decision to handle the tax payable in addition to the money the tax every day, fine, fine by remaining slow submission 0.1% (one thousand) slow amount filed; If the time limit for filing is too slow then coerced ninety days prescribed in clause 4 of this Article;
2. Do not make tax declaration and payment in accordance with the provisions of this law shall, depending on the nature and extent of the violation which dealt with administrative tax violation;
3. Perjury, tax evasion, the tax payable in addition to pay tax according to the provisions of this law shall, depending on the nature and extent of the violation is a fine of from one to five times the amount of tax fraud;
4. Do not pay tax, the penalty decision by filing for tax processing, comply with the following measures: a) deposits of tax payers at banks, other credit institutions, the State Treasury to pay tax, fine. Banks, other credit institutions, the State Treasury is responsible to extract money from the deposit account of tax payers to pay tax, forfeit to the State budget according to the decision of tax processing of customs or competent State agencies;
b) Customs office where the customs declaration registration is entitled to the custody of the goods or levy of property under the provisions of the law to ensure enough tax revenue, lack of fines. After the time limit of thirty days from the date of the Customs cargo custody decision or decide to levy property tax payers haven't filed taxes enough, the fines, the Customs Agency was auctioning the goods, property in accordance with the law to collect enough tax money , fine;
c) customs import procedures not for the next shipment of tax payers until it filed enough tax money, fine;
5. When the fraud, tax evasion, the customs authority is responsible for tax collection, the fine within the time limit of five years earlier, from the date of the test had detected the fraud, tax evasion; confused about the tax case, the customs authority is responsible for collection or tax refund it within a period of three hundred sixty-five days earlier, since the check discovered that confusion. Within a period of sixty days from the date of registration of customs declarations which tax payers themselves discovered the errors, confusion and lack of tax money on filing the State budget shall be exempt from the application of sanctions;
6. The acts of tax evasion in large quantities or have sanctioned administrative offense of tax evasion behavior but also the violation was saved for criminal liability in accordance with the law.
Article 24. Handle violation with regard to customs officials or other individuals concerned 1. The customs officials or other individuals taking advantage of the prerogatives, powers to misappropriation, embezzlement of tax money to compensate for the full amount of State taxes have been misappropriated, embezzled and depending on the nature and extent of the violation that was disciplined, the administrative sanction or prejudice criminal liability under the law.

2. The customs officials lack responsibility, deliberately making the left, covering the violation or other acts violating the provisions of this law, then, depending on the nature and extent of the violation that was disciplined, the administrative sanction or prejudice criminal liability; If the damage is compensated according to the provisions of the law. 
Chapter VI ORGANIZATION of the IMPLEMENTATION of article 25. The authority and responsibility of the Government of unity government management task export tax, import tax; regulatory authority, the tax exemption procedures, tax free, tax breaks, tax refund, tax collection and processing of tax violations in articles 16, 17, 18, 19, 20, 21 and 23 of this law.
Article 26. The responsibility of the Minister of finance and Chairman of the provincial people's Committee, the city in Central 1. The Minister of finance is responsible for directing the Organization, manage currency export taxes, import duty for goods export, import.
2. The Chairman of the provincial people's Committee, central cities are responsible for directing the coordinated currency export taxes, import taxes locally.
Article 27. The responsibility of the Customs authorities responsible for customs inspection and tax according to the provisions of this law and the customs law.
Chapter VII ENFORCEMENT PROVISIONS Article 28. Effect 1. This Act has effect from January 1, 2006.
2. Abolish the export tax, import tax in 1991, the law on amendments and supplements to some articles of the law on the export tax, import tax in 1993, the law on amendments and supplements to some articles of the law on the export tax, import tax, 1998; deregulation of export tax, import tax in article 25 of the law on domestic investment encouragement, 47 of the law on foreign investment in Vietnam, item 2 Article 42 of the law on Science and technology and of the Petroleum Law 34.
3. encouraged investment projects have been licensed to invest, investment incentive certificates have preferential tax, import tax higher incentives provided for in this law shall continue to follow that preference level; in case the investment license, preferential investment certificates stipulated preferential export tax, import tax is lower than the level of incentives provided for in this law shall be entitled to preferential rates under the provisions of this law, for the remaining duration of the project.
Article 29. Detailing and guiding the implementation of government regulations and detailed guidelines for implementing this law.
This law was the National Assembly of the Socialist Republic of Vietnam, the POKER session key 7 through June 14, 2005.