LAW on amendments and supplements to some articles of the law on the export Tax, import tax based on the Constitution of the Socialist Republic of Vietnam in 1992;
This law amending and supplementing some articles of the law on the export tax, import tax was the key Parliament session VIII, 10 through 26 December 1991 and the law amending and supplementing some articles of the law on the export tax, import tax was the key Congress IX, session 3 through July 5, 1993 , article 1 amending and supplementing a number of articles of the law on the export tax, import tax: 1. Article 9 is amended and supplemented as follows: "article 9 1. The tax rate for imported goods including ordinary tax rates, tax incentives and preferential tax Special: a) the normal tax rate applicable to imported goods originating from the country without the agreement of Hui dark treatment in trade relations with Vietnam. The tax rate is usually higher than the regulations not exceeding 70% in comparison with the tariff of each respective items due to government regulations;
b) tax incentives apply to imported goods originating from countries that have agreed to treat dark hue in the trade relations with Vietnam. The Standing Committee of the National Assembly regulates tariffs according to group categories of taxable items and tax brackets for each group of rows. Based on the tariffs by the commissions of the National Assembly, the Government issued regulations under tariff item categories and specific tax for each item;
c) special tax applied to imported goods originating from water that Vietnam and the country which has a special agreement on import tax. The Government regulates the tariff privileges for each of the items under the agreement has been signed with these countries.
2. Goods imported in the following cases, in addition to the taxable according to paragraph 1 of this Article have to bear additional tax: a) the goods are imported into Vietnam with the selling price of the goods which is too low compared to normal price due to be dumped, causing difficulties for the development of similar goods manufacturing industry of Vietnam;
b) the goods are imported into Vietnam with the selling price of the goods which is too low compared to normal price due to the country's export subsidies, making it difficult for the development of similar goods manufacturing industry of Vietnam;
c) the goods are imported into Vietnam from the water that the water which the discrimination about the import tax or other discrimination measures for goods of Vietnam.
The Government Committee on the National Assembly regulates the application of additional tariffs in the case prescribed in clause 2 of this Thing. "
2. Article 11 is amended and supplemented as follows: "article 11 are tax free in the following cases: 1. Imports direct service professional for security, defense, scientific research, education and training;
2. equipment, machinery, specialized vehicles imported under the provisions of article 47 of the law on foreign investment in Vietnam and article 25 of the law on encouragement of investments in the country;
3. As gifts, gifts of the Organization, foreign individuals to organizations, individuals and Vietnam in the level of government regulation. "
3. Article 16 is amended and supplemented as follows: "article 16 1. Organizations and individuals each have allowed to export goods declaration, filed declarations of goods exports and pay tax to the tax authorities.
2. organizations and individuals, each time goods are imported must enumerate, filed declarations imported goods and pay tax to the tax authority where the gate to enter the goods. In case of necessity to avoid cargo congestion at the gate, government regulations add several locations making the procedure of importing goods.
The tax collection agency has the responsibility to check out, check in and collect taxes. "
4. Article 17 is amended and supplemented as follows: "article 17 1. Time of export tax, import tax is on the registration of the Declaration of goods for export and import.
2. Within a period of eight hours of work, since the registration of the Declaration of goods for export, import, tax agency official announcement for tax payers of taxes to be paid. For some items have great import amount or to have a complex inspection, the tax notice time limit can be extended but not more than three working days. The Government of each of the specific items in case the examiner must extend beyond three days.
3. The time limit for submission of export taxes, import taxes are defined as follows: a) for export is fifteen days from the date the tax payers get official notification of tax authorities on tax;
b) for rows is materials, imported materials to manufacture exported goods are filed within nine months from the date the tax payers receive official notification of the Agency collecting tax on tax. In special circumstances, the time limit can be extended tax filing suit with the production cycle, stockpiling supplies, raw materials of the business under the provisions of the Government;
c) for a temporary export, re import or temporary import, re-export is fifteen days from the date of expiry of temporary export or import re import, re-export, as specified by the competent authority;
d) for is machinery, equipment, raw materials, fuel, transport, material imported for the production of thirty days from the date the tax payers get official notification of tax authorities on tax;
DD) with respect to imported goods must then submit the completed tax before shipping. In case of guarantee about the amount of the tax credit institutions or other organizations are allowed to perform certain banking operations under the provisions of the law on credit institutions, the tax period is thirty days from the date the tax payers receive official notification of the Agency collecting tax on tax. The above tax deadlines too that tax payers have not filed taxes then the guarantee institutions are responsible for the submission of that tax money instead of tax payers. "
5. Article 20 be amended and supplemented as follows: "article 20 tax payers violates export taxes, import duty shall be treated as follows: 1. slow Tax Filing penalties compared to the prescribed date is filed or decided to handle the tax in addition to sufficient amounts of the fines every day, filed slowly have to forfeit by 0.1% (one thousand) slow amount filed;
2. Do not comply the regulations on registration, tax declaration according to 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 the full tax under the provisions of this law, 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, Treasury to pay tax, fine.
Banks, other credit institutions, 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 tax authorities or competent authority before collecting the debt;
b) Keep goods, exhibits to ensure enough tax revenue, the amount of the fine;
c) levy of property under the provisions of the law to ensure enough tax revenue, the amount of the fine is missing;
d) Customs procedure are not exported, imported for the next shipment of tax payers until it fully tax money, fine;

5. If the findings and conclusions have to fraud, tax evasion, tax authorities have the responsibility for collection of tax money, the fine within the time limit of five years earlier, from the date of the test had detected the fraud, tax evasion; tax payers case confusion in the Declaration, the agency responsible for tax collection or tax refund it within a period of a year earlier, from the date of the test had detected the confusion;
6. Tax evasion in large numbers or were sentenced to administrative violations of tax but also the violation or other serious violations being prejudice criminal liability under the law.
Jurisdiction, procedure, order processed in breach of export taxes, import duty made under the provisions of the law.
Article 2 this law has effect from January 1, 1999.
Article 3 the Government amended and supplemented the text detailing the implementation of the law on the export tax, import tax was enacted in accordance with this law.
 
 
This law was the National Assembly of the Socialist Republic of Vietnam, the third session key passed on 20 May 1998.