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Decree 8/hđbt: Detailed Provisions In Tax Law Enforcement, Tax, Export Import Trade

Original Language Title: Nghị định 8/HĐBT: Quy định chi tiết thi hành Luật thuế xuất khẩu, Thuế nhập khẩu hàng mậu dịch

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The DECREE of the COUNCIL of MINISTERS No. 8, DATED 30 January 1988 DETAILING ENFORCEMENT of TAX LAW, tax, EXPORT IMPORT TRADE COUNCIL of MINISTERS pursuant to the law the Council of Ministers held on 4-7-1981.
Export tax base, import tariffs on trade of 29 December 1987.
DECREE: i. TAXABLE OBJECTS, organizations PAY TAX, TAX AUTHORITIES article 1. -All the goods here when exporting or importing over Vietnam border are taxed for export or import of goods:-the economic organization of Vietnam buy sell, trade with foreign countries by capital letters, venture capital Bank borrowers, or be allocated from the Government capital of the foreign debt.
-Sales of foreign organizations are allowed to direct business in Vietnam.
Goods exported or imported by the enterprises of foreign investment in Vietnam and the export-import goods on the basis of the contract, the business cooperation between Vietnam with foreign countries.
Article 2. -The economic organization here when there are goods exported or imported across the border to Vietnam is obliged to pay tax or import-export companies, import-export companies by the Ministry of foreign trade management.
-The organization of export-import business directly or the people's committees are allowed to directly import and export business with foreign countries.
-The Union of enterprises or enterprises are allowed to directly import and export to foreign countries.
-The organization of foreign business in Vietnam.
-The enterprises of foreign investment in Vietnam.
-Economic organizations make business cooperation with foreign countries.
The case of export, the importer-mandated organizations receiving mandated responsibility of export tax, import tax on behalf of the organization with the goods-mandated.
Article 3. -For the goods exported or imported contains the private agreement in writing between the Government of Vietnam (the Council of Ministers or State bodies are the Council of Ministers) with the Government or foreign organizations about reduced or duty-free export, import tax, the tax on exports , import tax made under the agreement.
For the goods exported or imported by the enterprises of foreign investment in Vietnam as well as exports, imports on the basis of business cooperation contract, the export tax, import tax imposed under provisions of tax law, tax, export import trade.
Article 4.-Currency export taxes, import taxes are the responsibility of the Ministry of trade finance. However, in order to rationalize about the Organization, the management of import and export goods today, delivered to the unified customs administration organized the export tax, import tax of trade goods.
The Customs Department, the city, in the Central District is responsible for collecting the tax, the tax on imported goods trade (below referred to as the customs).
The Finance Ministry is responsible for inspecting the currency, export tax, import tax of the trade customs.
II. the TAX BASE, CALCULATION of the TAX article 5. -The base for the calculation of the export tax, import tax of trade goods.
a) quantity of each export, import recorded in the declarations, import goods (referred to as the Declaration) of the import-export organization;
b) reviews the tax calculation is the purchase price (for entering), price (for export) with foreign money with (x) rates between the Vietnam with foreign money because the State Bank of Vietnam announced.
The time to apply the exchange rate between the Vietnam with foreign money is on the customs registration of cargo declarations.
c) tariff goods, items recorded in the tariffs specified in point 8 below.
Article 6. -Export Sales Prices, the purchase price entered by foreign money to as the basis for the price calculation of the tax is determined as follows: a) in the case of the purchase and sales contract, the tax rates for export is the sale price at the gate going, under contract, for every type is purchase price at the gate to the , including freight, insurance premiums according to the contract.
b) in the case of buying and selling without a specific contract shall be based on the price indicated on the valid certificate from the Ministry of foreign trade was confirmed.
c) in the case of purchase and sale by other methods that vouchers have yet to qualify for the tax valuation but still allowed to export goods, or imported, the Ministry of foreign trade define price according to each particular case.
Article 7. -Export tax, import tax equal to (=) the number of each item with the tax calculation price (x), multiplied by (x) the tax group items, items recorded in the tariffs provided for in article 8 below.
III. TARIFFS article 8. -Tariff for goods exports recorded in the attached tariff export taxes, import taxes, trade goods include two minimum tax rates and tax rate.
1. minimum tax applies to goods exported, imported to the country is a member of the Council for mutual economic assistance, with the people's Democratic Republic of Laos and the people's Republic of Cambodia Cam. Still other cases the Council of Ministers will decide each case according to the suggestion of the Ministry concerned.
2. common tax rate applicable to goods exported, imported with the foreign countries recorded in paragraph 1 of this article.

IV. TAX REDUCTION, TAX REFUND, TAX EXEMPTION of article 9. -The reviews, decided to reduce the tax, tax free and tax regulations enough revenue as follows: 1. in case of goods due to transport, and unloading of damaged, lost has reasons to be Vietnam goods inspection company (Vinacontrol) certificate of the tax reduction corresponding to the number of damaged goods , loss.
The customs based on the rate of loss of the goods for which remission in proportion.
2. The Ministry of finance to consider the decision to tax the following cases: a) the goods entered for the purpose of study, scientific research institutions, scientific research institutes that the funding of these units due to the budget allocated.
b) temporary export Goods, re-entering, temporarily enter back to attend the Expo.
c) aid includes humanitarian nature of the organizations in the United Nations, non-governmental organizations, and the State's aid humanitarian nature beyond the agreements signed between the Government and the foreign Governments.
d) loaned or transit Goods through Vietnam.
DD) as raw materials, imported materials to foreign goods under a contract of work between economic institutions in Vietnam with foreign parties.
3. The State Agency of foreign investment, the management review and the decision to tax free or tax breaks for exports, imports of enterprises of foreign investment as well as exports, imports on the basis of the contract, cooperate in each case in particular should encourage investment.
4. When reasons are long, falling has changed other than the regulations, export-import, organization unit, or within two days must have the responsibility to report to customs the.
The customs review and decided to collect enough tax, import tax for the goods were tax breaks or tax free but then reason long, steady change different provisions.
The maximum time limit for the submission of sufficient enough, considering the export tax, import tax is seven days from the date of the unit owners notify the Customs about the reasons of long, steady has changed other than the regulations.
Article 10. -The proposal of importing and exporting organizations, the Ministry of finance and the export tax refund decision, import tax or decide to tax deducted export, import tax payable after the period of export-import organization (with the agreement of the Organization export, import) in the following cases : a) the imported goods have also paid storage, demurrage, in the gate but the foreign trade allows re-export.
b goods export tax) but are not allowed, or not allowed to export foreign trade Ministry.
c goods export tax) according to the Declaration, but the real goods export less.
The review period and the tax refund to a maximum of seven days from the date the Ministry of finance offered reimbursement (accompanied by a valid document of the Organization export).
V. IMPLEMENTATION article 11. -Import and export organization each time goods are allowed to export or import to the customs authority to prepare and sign the Declaration. When receiving the goods declaration the Customs have to do procedures, sign the Declaration; within a period of eight hours (hours of work) since the registration of goods declaration, the customs official must notify the organization pay tax tax. Within three days (working days) since receiving official notice of tax, tax organization must submit completed tax.
Article 12. -Import and export organizations along with the financial institutions, the Central Bank Council to redefine working capital needed by the business units have import and export goods to ensure the export tax, import tax as prescribed.
The Organization of export-import goods according to the method delegation through other organizations, when mandated, imported goods must at the same time transfer the amount of the tax by the number of rows that the receiving organization mandated to export and import goods.
Article 13. -Import and export organizations have entrusted activities of import and export goods then pay tax for each shipment of export or import mandated payment vouchers must be separately for the goods entrusted it.
The customs export tax when collecting, or trade goods import tariffs are only accepted the payment voucher had the distinction of receiving the specific mandate of each shipment.
Article 14. -General Directorate of Customs is responsible for prescribing the procedure declarations, tax calculation, tax collector for import and export goods, the Organization made the currency taxation in the customs sector and periodically report the results of remittance to the Ministry of finance.
The customs must make provisions about registration procedure declarations when exporting and importing institutions has provided a full range of vouchers to tax calculation, rules on the duration of formal notice tax, calculate the correct tax number that organize import and export to file, ensure convenient for production organization import tax service.
Article 15.-the Ministry of finance regulations results reporting currency lodging tax, import tax of trade goods for customs.

Article 16. -State Bank based on plans to export, import, import/export organization's base on each shipment of imported or exported is responsible for the Organization of import-export loans under contract to pay taxes correctly with the prescribed time limit.
According to the Agency's financial requirements and the Customs Agency, the Bank has the responsibility to provide adequate data, payment via bank, tax amount, the account balance of tax organizations, to cater for the control of export tax, import tax of trade goods.
VI. PROCESSING of the BREACH and RESOLVE the COMPLAINT article 17. -The processing of the recorded violations in article 13 of the Act shall be as follows: 1. tax organizations would late tax filing day, each fined five per thousand slow (0.5%) of the tax filing slow.
Time to identify the date of submission is slow after 3 working days since the tax organization received official notification of the Customs and tax.
2. tax organizations would be fraud in the tax then sentenced under one or more of the following form: a) caution;
b) a fine of from 2 to 5 times the number of tax fraud.
The Customs is entitled to apply handling measures prescribed in paragraph 1, item 2 of this article.
In the case of tax organizations disagree with the sanction measures of customs, the province still has to approve measures to handle it, and has the right to appeal to General Director of the Bureau of customs. Within seven days of receiving the complaint, the General Director of the Bureau of customs are solved. The decision of the General Director of the Customs Bureau's final decision.
3. Individuals would be violations of the tax regulations, tax collectors or pay tax then the mild or severe depending on the extent to which being disciplined, administrative sanctions or sanctioned under the criminal code.
Article 18. -In the case of tax organizations complaining about tax according to the notice of the customs official shall within seven days from the receipt of a complaint, the General Director of the Bureau of customs are solved. If tax organization does not agree with the decision of the General Director of the Bureau of customs and the appeal to the Minister of finance, the Minister of finance must be completed in seven days from the receipt of the complaint. The decision of the Minister of finance is the final decision.
While pending, the organization filed tax claims still must submit sufficient and timely tax number has been announced officially.
Article 19. -When the reason was changed other than exemptions stipulated that the unit owners do not make rules about the time limit for the Customs notice about change it according to the provisions of article 9, paragraph 4, then for every day overdue fined five per thousand (0.5%) tax.
If the home unit violate tax rules on slow, fraud in the tax then sanctioned under the provisions of article 17.
Article 20. -In case the Customs does not perform properly the provisions of article 14 makes tax organization must forfeit device, damage to property, the interest rate on bank loan to pay tax, the customs authority must compensate all the damages to the tax organization.
Article 21. -In case the Bank is not done properly the responsibility prescribed in article 16, making the Organization to incur a fine late tax then the Bank must have the responsibility to compensate the amount of that penalty.
VIII. FINAL CLAUSES Article 22. -Minister of finance, Minister of foreign trade, General Manager of the State Bank of Vietnam, the General Director of the Customs Bureau, the Chairman of the Committee on provincial, city, municipal district based on the mission, his powers guiding the implementation of this Decree.