The Decree 149/2005/nd-Cp: Detailing Enforcement Of Export Tax, Import Tax

Original Language Title: Nghị định 149/2005/NĐ-CP: Quy định chi tiết thi hành Luật Thuế xuất khẩu, Thuế nhập khẩu

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The DECREE detailing implementation of the law on the export Tax, import tax base GOVERNMENT Government Organization Law on December 25, 2001;
Export Tax base, import tax of 45/2005/QH11 on Jun. 14, 2005;
Grounded customs law No. 29/2001/QH10 on 29 June 2001 and the law on amendments and supplements to some articles of the Customs Law No. 42/2005/QH11 on Jun. 14, 2005;
According to the recommendation of the Minister of finance DECREE: chapter I GENERAL PROVISIONS article 1. Taxable goods object of the following case is taxable object export, import tax, except commodities specified in article 2 of this Protocol: 1. export and import goods through the gate, borders Vietnam include: goods exported, imported through the gates , River, sea ports, airports, rail international transport, international postal and customs procedures are established by decision of the competent State bodies.
2. The goods are brought from the domestic market into the tax-free and from tax-free zone on the domestic market.
Tax-free zones include: export processing zones, export processing businesses, tax, tax warehouse, bonded, special trade zones, the commercial-industrial and other economic areas are established by decision of the Prime Minister, in a relationship of exchange purchase and sale of goods between this area with the outside is export relations import.
3. purchase and sale of goods, the other exchanges are considered goods for export and import.
Article 2. The object is not taxable goods in the following cases are not subject to export tax, import tax: 1. Goods in transit through the gate, borders Vietnam in accordance with the law.
2. humanitarian aid goods, goods of non-refundable aid of Governments, United Nations agencies, intergovernmental organizations, international organizations, non-governmental organizations (NGOS), other economic organizations or individuals alien to Vietnam and vice versa , aimed at social-economic development, or other humanitarian purposes was made through the official documents between the two sides, to be approved by the authority; the humanitarian aid, emergency relief in order to overcome the consequences of war, natural disasters, disease.
3. The goods from the tax-free export abroad; imported goods from abroad into the tax-free and use only in tax-free zones; 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 3. Tax payers; the object being delegated, guarantee and submit the tax changes 1. Tax payers according to the provisions of article 4 of the law on the export Tax, import tax, include: a) the owners of the goods for export and import;
b) held outsourced export/import of goods;
c) personal goods exported, imported when the exit and entry; send or receive goods through the gate, borders Vietnam.
2. Object of the guarantee, authorized and filed tax changes, including: a) do customs agents in case the tax payers are authorized export tax, import tax;
b) enterprise providing postal services, international courier service in case of submission of tax changes for tax payers;
c) credit institutions or other organizations operating under the provisions of the law on credit institutions in the case of guarantee, submission of tax changes for tax payers according to the provisions of article 15 of this Decree.
Article 4. Apply international treaties 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 Decree shall apply to the provisions of international treaties.
Article 5. Taxes for purchase and sale of goods, exchange of border residents buy and sell goods, exchange of border residents are tax free in the norm, if in excess of the quota, they must pay tax according to the provisions of this Decree. The Ministry of finance, in collaboration with the people's Committee of the central cities, where borders and bodies concerned the Prime Minister issued the tax exemption limit for goods, buy sell swap of border residents in each area.
Chapter II the TAX BASE and TAX article 6. Tax base 1. For items the tax according to the percentage (%), tax bases are: a) the amount of each item of fact stated in the import-export customs declarations;
b) Tax Rates of each item;
c) tariff of each item.
2. for items that apply absolute taxes, the tax base is: a) the amount of each item of fact stated in the import-export customs declarations;
b) absolute tax rates charged on a unit of goods.
Article 7. Tax rates and tax rate 1. Tax rates for export is the sale price at the gate under contract (FOB price), not including freight (F) and (I), is determined by the provisions of the law on customs value of exported goods.
2. tax calculation Prices for imported goods is the actual price is charged to enter the first gate under the contract, to be determined according to the provisions of the law on customs value of imported goods.
3. The exchange rate between the Vietnam with foreign currencies used to determine tax rates is the average transaction rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the time of tax calculation, was published on the people's Newspaper, reported on the website of the State Bank of Vietnam; the case may not release the people Newspaper, do not upload the electronic page or have released, there upload electronic page but do not notice the exchange rate or the information has not been updated to the gate in on tax rate of that day be applied according to the tax rates of the adjacent day earlier.
For the Council of foreign currency not yet the State Bank of Vietnam announced average transaction rate on the inter-bank foreign currency market shall determine according to the principle that rates computer cross between rates of the US dollar (USD) with Vietnam and the exchange rate between the U.S. dollar with the Exchange by the State Bank of Vietnam announced at the time of the tax calculation.
Article 8. The currency Lodging Tax export taxes, import taxes are filed in Vietnam. The case filed taxes in foreign currency, the tax payers had to pay in foreign currency freely convertible. The conversion from foreign currencies the Vietnam is calculated according to the rates of the average trading on the Interbank Forex market by the State Bank of Vietnam announced at the time of the tax calculation.
Article 9. 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 are specified for each item, including the 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. The tax incentives are specified for each item in the import tariff incentives;
b) the tax advantages of hunger is particularly 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 by institutionalizing the free trade area, Customs Union or to facilitate border trade and other special cases;

Conditions of the tax favor special hunger:-the items are specified in the agreement signed between Vietnam with water, the water group or territory made special tax incentives and must meet the conditions stated in the agreement.
-To goods originating in the countries or groups of countries, which Vietnam joined the agreement special tax incentives.
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.
Regular tax rates are applied for by 150% preferential tax rate of each respective items specified in the import tariff incentives.
Article 10. 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 9 of this Decree, if excessive imports goods into Vietnam, the subsidies, are dumping or discrimination for Vietnam's export goods shall be applied in a tax measures the following: 1. increase the level of imported tax for goods imported on Vietnam in accordance with the Ordinance on self-defense in the import of foreign goods into Vietnam.
2. anti-dumping Tariffs against goods dumping imported into Vietnam in accordance with the Ordinance on anti-dumping of goods imported into Vietnam.
3. Tax subsidy for subsidized goods imported into Vietnam in accordance with the Ordinance on anti-subsidy import goods into Vietnam.
4. Tax discrimination with respect to the 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 11. Jurisdiction and procedure tariff provisions export tax, import tax, tax and tax measures to fight against discrimination of imported goods.
1. The Ministry of Finance regulates the following tax rates: a) the level of export tax, import tax incentives of each item made according to the following rules and procedures: the principle of prescriptions:-fit the category of taxable goods groups and within the frame of the tax by the Commission of the National Assembly.
-Contribute to ensure State budget revenues and stabilize the market.
-Domestic protection selectively, conditional, term consistent with international treaties to which the Socialist Republic of Vietnam is a member.
Regulatory procedure: – on the basis of the principles mentioned above, based on the policy of export and import of goods in each period of the State, the development of the manufacturing industry, the volatility of prices on the market in every time and recommendations of individual institutions The Finance Ministry, the consultation of the Ministry, the industry association to enact decisions on the level of export tax, import tax incentives.
-The case of the Ministry, the industry association also have comments yet about the unified tax rate for some items, the Finance Ministry reported the Prime Minister for comments prior to issuing a decision on the level of export tax, import tax incentives.
b) tariff special import tariffs to follow the following procedure: on the basis of special agreements on taxation for imported goods that Vietnam has pledged, the Ministry of finance after consultation of the industry association, to enact a decision on tariff special import tariffs.
2. The Ministry of finance, in cooperation with the relevant agencies in the Government of Prime Minister decided to apply absolute taxes and taxes against discrimination in case of need.
Chapter III TAX DECLARATION and payment article 12. 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 authority; tax calculation and pay tax according to the provisions of this Decree and the regulations of the law on customs, inspection, customs supervision.
Article 13. 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 tax rates at the time of tax calculation.
Article 14. Tax period 1. The time limit for export tax is 30 (thirty) days from the date the tax payers register customs declaration.
2. The time limit for the submission of import taxes applicable to the tax payers of the tax legislation in good standing.
The tax payers of the tax legislation in good standing objects have active exports, imports during the period of at least 365 (three hundred sixty-five) days as of the date of registration shipments customs declarations are the import procedures where no commercial fraud; no tax evasion; no longer overdue fines and tax debt; good standing of financial report mode under the provisions of the law shall be applied the time limit for submission of import tax as follows: a) for goods imported as raw materials for the production of export goods, the time limit for filing taxes is 275 (two hundred seventy-five) days from the date the tax payers register customs declaration;
Special case due to the production cycle, stockpiling supplies, raw materials must last longer than the tax deadlines are extended to match the production cycle, stockpiling supplies and raw materials. The Ministry of finance, in collaboration with related agencies in specific decisions.
b) for business goods under temporary import methods, export or re-export, re-entering, tax deadline is 15 (fifteen) days from the date of expiry of temporary import or re-export, export, re-enter (applicable to both cases only);
c) for imported goods other than the cases referred to in points a and b of this paragraph, the time limit for payment is 30 (thirty) days from the date the tax payers register customs declaration.
3. The time limit for submission of import tax applicable to tax payers yet in good standing the law on taxes: a) is the case if the credit institution or other organization operating under the provisions of the law on credit institutions of guarantee about the amount of tax payable, the tax period following the guarantee period , but not exceeding the time limit specified in paragraph 2 of this Article. Expiry of the guarantee (in case the guarantee period is shorter than the time limit for submission of tax) or expiry (in case the guarantee period equal to or longer than the time limit for submission of tax) that tax payers have not filed taxes then the guarantee institutions are responsible for the tax payer, late tax fines (if any) instead of tax payers. The time limit for late tax is calculated from the date of expiry of the guarantee or the expiry of the above regulation tax;
b) cases are not credit institutions or other organizations operating under the provisions of the law on credit institutions of guarantee about the amount of tax they must submit completed tax before shipping.

4. 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 30 (thirty) days from the date the tax payers register customs declaration. Expiry of the guarantee that tax payers have not filed taxes then the guarantee institutions are responsible to submit the tax amount and late tax fines (if any) instead of tax payers. The time limit for late tax is calculated from the date of expiry of the guarantee.
The Ministry of Commerce issued a category to consumer as a basis implementing rules at this point.
Article 15. Declaration and payment according to the customs declaration of export goods, once the import customs declaration registration to export, import, the export tax several times, import tax is calculated according to the tax rates, tax rates and the rates used to determine the tax rates for each exporting imports on the basis of the quantity of each item of fact export, import. Tax deadlines for each export, import made under the provisions of article 15 of this Decree.
Chapter IV TAX FREE, TAX FREE, TAX BREAKS, TAX REFUND and 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 the given time limit.
Expiry of fairs, exhibitions, product launches or end of work according to the provisions of the law with respect to the temporary export goods must be imported back to Vietnam, for goods temporarily imported must re export abroad.
2. The goods are the property of the Organization's move, Vietnam or foreign individuals bring into Vietnam or carried out in the prescribed level, include: a) the goods are the property of the Organization, the individual alien when allowed to reside, work in Vietnam or abroad when the expiry of residence , work in Vietnam;
b) the goods are the property of the Organization, individuals are allowed to give Vietnam abroad for business and work, when the expiry review Vietnam imports;
c) the goods are the property of family migration, individuals who are settled in Vietnam allowed foreign about Vietnam settled or brought abroad when allowed to settled abroad; the goods are the property of foreigners brought into Vietnam when allowed to settled in Vietnam or carried out abroad when allowed to settled abroad;
3. Goods exports, imports, foreign individuals are entitled to preferential rights, diplomatic immunity in Vietnam.
4. Imported goods to work for the foreign tax free import and export products to the pay when abroad are tax free export. Goods exported abroad to work for the Vietnam export tax exemption when importing back the import tax exemption on the value of goods exported for outward processing under contract.
5. export and import of goods in the duty free baggage allowance of the exit and entry.
6. The goods to make fixed properties of encouraged investment projects stipulated in annex I or annex II attached to this Decree, the investment project by the official development assistance (ODA) be imported duty free, including: a) the equipment, machines;
b) means of transport in technology by the Ministry of science and technology; transport workers including cars from 24 seats and the media cards;
c) components, details, disconnected parts, spare parts, jigs, moulds, accessories come to assemble the sync or sync with use of equipment, machines, 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 come to assemble or use Sync to synchronize with devices, machinery specified in point a of this paragraph;
DD) construction materials in the country have not produced.
The Ministry of planning and investment issued directory of construction materials in the country has produced is to make the base make the tax exemption prescribed in this paragraph.
7. Plant breeding, pets are allowed to implement investment projects in the fields of agriculture, forestry, fishery.
The Ministry of agriculture and rural development, issued the list of cultivars, pets are allowed to import to make the exemption stipulated in this clause.
8. import goods of enterprises BOT and subcontractors to perform project BOT, BTO, BT, including: a) equipment and machinery imported to create fixed assets (equipment, machinery, spare parts used for the survey, design, construction, construction);
b) transport media lies in the technology to create fixed property the Ministry of science and technology; transport workers including cars from 24 seats and hydraulic means;
c) components, details, disconnected parts, spare parts, jigs, moulds, accessories come to assemble the sync or sync with use of equipment, machines, means of transport, means of transport of workers referred to in this paragraph, including the use case for the alternative warranty, maintenance in the operating process works;
d) imported materials and means to implement the project, including raw materials to production, operation works.
9. The import tax exemption for imported goods specified in clause 6, 7 and 8 of this Article apply to both case expansion project, alternative technology innovation.
10. the first duty free goods are imported equipment according to the provisions in annex III attached to this Decree to create the fixed asset of encouraged investment projects, investment projects by official development assistance (ODA) to invest about hotels , Office, apartment for rent, House, commercial centre, technical services, supermarkets, golf courses, resorts, sports areas, recreation areas, the basis of examination and treatment, training, cultural, financial, banking, insurance, audit, consulting services.
11. Tax Exemption for imported goods to serve the oil and gas activities, including: a) the equipment, machines; means of transportation necessary for oil and gas activities are the Ministry of science and technology; transport to shuttle workers including cars from 24 seats and hydraulic means; including component parts, details, accessories, jigs, moulds, replacement, accessories come to assemble in sync or sync with use of equipment, machines, means of transport, means of transport to shuttle workers mentioned above;
b) materials needed for oil and gas activities in the country have not produced.
The Ministry of planning and investment issued the list of supplies needed for the oil and gas activity in the country has produced is to make the base made the tax regulation at this point;
c) medical equipment and emergency drugs used on the drilling rig and floating buildings are the Ministry of Health confirmed;
d) office equipment service for oil and gas activities;
e) goods temporarily imported, the other appeared to serve the oil and gas activities.

12. for shipbuilding facility to be tax free for the export products of sea ship export and import tax exemption for machinery, equipment to create fixed assets; means of transport is located in technology by the Ministry of science and technology confirmed to create fixed assets; raw materials, materials, semi-finished products for shipbuilding in the country have not produced.
The Ministry of planning and investment issued the list of raw materials, materials, semi-finished products used for the ship in the water produced as a base to make the exemption stipulated in this clause.
13. import duty Exemption for raw materials, supplies and served directly to the production of software products that are not produced in the country.
The Ministry of planning and investment issued the list of raw materials, materials directly to the production of software products which are produced in the country have to do tax work done pursuant to the provisions in this paragraph.
14. Exemption from import duty for imported 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; documents, books, newspapers, scientific journals and electronic information resources about science and technology.
The Ministry of planning and investment issued category of machinery, equipment, spare parts, supplies, transport means, the technology used directly in the work of scientific research and technological development in the country has produced is to make the base make the tax exemption prescribed in this paragraph.
15. materials, supplies, components imported for the production of projects in the field of special category encourages investment specified in annex I or in the local directory has the social-economic conditions particularly difficult provisions in annex II attached to this decree or in manufacturing field spare parts, mechanical, electrical, electronics are exempt from import tax within 5 (five) years from the date of starting production.
The Ministry of Commerce in collaboration with The cỏc, liờn to industry issued guidance documents classification of nguyờn production details, materials, components and accessories to make the base implementation of the tax exemption provided for in this paragraph.
16. Raw materials, materials, semi-finished products not yet manufactured imports to production of projects in the field of portfolio investment is encouraged as defined in annex I; domestic products not yet manufactured imports to production of projects in the field of portfolio investment promotion provisions in annex I or in the local directory has the social-economic conditions particularly difficult provisions in annex II attached to this Decree be imported tax free within 5 (five) years from the date of starting production.
The Ministry of planning and investment issued the list of raw materials, materials, semi-finished products which are produced in the country have to do tax work done pursuant to the provisions in this paragraph.
17. production of goods, processing, recycling, assembled in the tax-free zone does not use raw materials, component parts imported from overseas while imports into the domestic market are exempt from import tax; 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 such goods.
18. Machinery, equipment, transport means (except car under 24 seats and cars have designed freight, cargo medium is equivalent to a car below 24 seats) due to foreign contractors under the temporary import method imports appeared to serve the construction, ODA projects in Vietnam are under no imported when the import and export taxes temporarily when re-export.
19. organizations, individual export, import of the goods specified in paragraphs 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18 this must determine, responsible before the law about honest, accurate Declaration of items subject to be tax free when registering customs declaration.
20. Tax payers get stuck due to objective causes and other cases, the Ministry of finance the prime consideration, decided to export taxes, import tax for each case.
Article 17. Tax exemption, import export goods in the following cases: 1. the tax exemption are imported goods are goods used directly serve for Defense, security, education and training, scientific research (except in the case prescribed in clause 14 article 16 of this Decree) are exempt from import tax by category of goods imports due to The unified financial the ministries concerned regulations.
2. The goods are gifts, gifts, samples of organizations, foreign individuals to organizations, individual Vietnam or vice versa are tax free in the norm.
3. Goods imported for sale in duty free shops for the exit, entry and other objects specified by the Government, including the promotional goods, the goods up to try foreign side is provided free of charge to sell bundled with goods sold at duty-free shops.
Article 18. Consider tax relief goods export and import are in the process of monitoring the customs if damage or loss is the agency authorized inspection organization, certification shall be consider tax reduction corresponding to the rate of loss of the goods. The customs based on the number of goods loss rate and loss of the goods has been certified, examiners to review tax breaks.
Article 19. Complete the export tax, import tax in the following cases: 1. Goods imported have filed tariffs but also storage, demurrage at the gate and are under the supervision of the Customs authorities, be recovered abroad.
2. export and import goods have filed tax, import tax but not export, import.
3. Goods already paid tax, import tax but the actual export or import less.
4. Goods imported to produce goods for export, if already paid import tax is tax refund corresponding to the actual product rate of exports.
5. The goods already imported tax then export in the following cases: a) the imported goods for delivery, sale to foreign countries through dealers in Vietnam;
b) imported goods to sell to the means of the foreign carriers on international routes via the port of Vietnam and the Vietnam's media on international routes as defined by the Government.
6. Goods temporarily imported for re-export or temporary export goods to import under temporary import goods business, appeared; the temporary export goods, re-entering and imported goods for the mandate abroad then re-export has filed tariffs, export taxes (except in the case prescribed in clause 1 article 16 of this Decree).
7. The goods have been exported but have to import back to Vietnam, then complete the export taxes are filed and not filed tariffs.
8. import goods but have to re-export the return foreign shippers or re-exported to third countries shall be reimbursed import duties already paid corresponds to the number of the actual re-export goods and not the export tax.

9. Machinery, equipment, tools, means of transport of the Organization, individuals are permitted to temporarily import, re-export (including borrow back) to implement investment projects, construction, installation works, serve the production, when importing to import tax declaration in accordance , when appeared out of the Vietnam import tax will be refunded. Number of input tax refunds are determined on the basis of the value of using rest of goods when re-export tớnh from time to time used, saved in Vietnam. The case of the goods out of the value used shall not be refundable tax.
10. export and import goods through the postal service, the international express delivery business that this service has filed tax instead of the owners but not delivered are goods for re-export, the recipient must re-sign or the case of the goods seized, destroyed under the provisions of the law shall be refunded tax amount already paid.
11. in case of confusion in the Declaration, tax calculation and payment of tax (including tax payers and the customs) shall be reimbursed the amount overpaid tax if the confusion that occurred within a period of 365 (three hundred six-five) days earlier, since the confusion. On the day that there is confusion on the sign verified text between the tax payers and the customs.
12. Export, import export tax already paid, but then the import tax exemption according to the decision the competent State bodies.
Article 20. Responsibilities and deadlines for tax refund 1. At the latest within a period of 60 (sixty) days from the date of registration of the customs declaration of goods export practice, imported, the object is considering tax refund must complete the prescribed records sent the State Agency has the authority to consider and resolve the refund of tax already paid.
The case of the time limit for payment provided for in contracts longer than 60 (sixty) days from the date of export of goods, businesses must have a commitment to identification of the payment within a period of 15 (fifteen) days from the date of expiry of payment indicated on the contract.
2. Within a period of 15 (fifteen) days from the date of the application require reimbursement according to the regulation, the competent State agencies review tax refund responsibly complete decisions for tax reimbursement; case records are incomplete or incorrect rules within 5 working days from the date of receipt of the request for tax refund, the competent State agencies review tax refund must have written additional requirements profile.
3. the time limits specified in paragraph 2 of this article, if the reimbursement decision delay is the fault of the competent State agencies review tax refund shall in addition to the amount of the tax must also pay interest. Slow tax refund interest calculated from the date of the decision of tax refund delay until January a decision finalized the loan interest rate of commercial banks at the time of the decision to the tax refund.
Article 21. Tax collection 1. The case to access the export tax, import tax: a) The case was tax free, tax exemption prescribed in article 16, article 17 of this Decree, but then the goods used on purposes other than the purpose was long, considering the tax exemption must file tax enough; except in the case of assignment to objects in an exemption or tax exemption prescribed in this Decree;
b) where tax payers or the customs declaration in confusion, tax calculation and payment of tax, they must Access the deficit amount filed within a period of 365 (three hundred sixty-five) days earlier, since the confusion. On the day that there is confusion on the sign verified text between the tax payers and the customs authority;
c) case if found fraud, tax evasion, they must retrieve currency money within 5 (five) years and above from the date of the test to detect. On the check fraud, tax evasion is on the competent State agencies signed the access decision.
2. Pursuant to the export tax, import tax is the tax rates, the tax rate and the exchange rate at the time of change of purpose was tax free, tax exemption for cases referred to in point a of paragraph 1; at the time of registration of customs declarations for the previous case referred to in point b, c paragraph 1 of this article.
3. the tax declaration period is 10 (ten) days from the date of change of purpose was tax free, review previous tax exemption for cases referred to in point a; 10 (ten) days from the date of detection there is confusion with regard to the case referred to in point b; and since the test had detected the fraud, tax evasion for cases referred to in point c of paragraph 1 of this article.
4. The time limit for filing taxes, fine (if any) in respect of the cases referred to in points a, b, c paragraph 1 of this article within 10 (ten) days from the date the competent State agencies make decisions about the amount of the tax, penalties (if any) to be paid.
If the time limit stated above which tax payers do not declare, fully tax money, fines (if any) to the State budget shall be dealt with under regulation violations of current law.
Chapter V COMPLAINTS and HANDLE breach of article 22. Complaints and complaint resolution powers and responsibilities of the tax payers in the complaints about the export tax, import tax; the responsibilities and powers of the customs authority in resolving complaints about export tax, import tax made under the provisions of the law on the export Tax, import tax and the law on complaints and denunciation.
Article 23. Processed in breach of tax for tax payers tax payers violates provisions of the tax law, tax, export and import of this Decree shall be treated 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 of tax processing, then in addition to submit sufficient taxes, fines, each day filed slowly have to forfeit by 0.1% (one thousand) slow amount filed; If the time limit for filing is too slow for 90 (ninety) days then coerced as specified in paragraph 4 of this Article.
2. Do not make tax declaration, tax as prescribed, then 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 taxes according to regulations, then depending on the nature and extent of the violation is a fine of from one to five times the amount of tax fraud.
The heads of the Customs where tax payers register customs declaration has the right to handle for violation of the provisions of this paragraph.
4. Do not pay tax, the penalty decision by filing for tax processing, comply with the following measures: a) deposits of tax payers in the Bank, credit institution, the State Treasury to pay tax, fine. Banks, 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 goods or levy of property under the provisions of the law to ensure enough tax revenue, lack of fines. After the term of 30 (thirty) days from the date of the Customs have decided to detain the goods or decides 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. within 60 (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 involved: 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 , the level of offense 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 the law of tax, import tax, 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 responsibility of the Ministry of Finance: 1. Organizing, directing export tax, import tax; regulatory authority, the tax exemption procedures, tax free, tax breaks, tax refund, tax collection, consider and handle breach under the provisions of this Decree.
2. Hosted, in cooperation with the State Bank of Vietnam issued regulations and instructions for credit institutions to provide information relevant to the tax payers for the examination of export tax, import tax.
Article 26. The people's committees of provinces and cities under central is responsible for directing the Organization, coordination, management of export tax, import tax on local areas.
Chapter VII ENFORCEMENT PROVISIONS article 27. Effect 1. The Decree has effect from January 1, 2006.
2. Abolition of Decree 54/CP dated April 8, 1993, Decree No. 89/1998/ND-CP dated 17 November 1998 from the Government detailing the implementation of the law on the export Tax, import tax; Article 26 of Decree No. 51/1999/ND-CP dated 8 July 1999 from the Government detailing the implementation of the law on domestic investment incentives; Articles 57, 58 and 59 Decree No. 24/2000/ND-CP dated 31 July 2000 from the Government detailing the implementation of the law on foreign investment in Vietnam; clause 10, 11 article 1 of Decree 27/2003/ND-CP of March 2003 the Government's amendments and supplements to some articles of Decree No. 24/2000/ND-CP dated 31 July 2000 from the Government; Articles 54, 56, 57 and 58 of Decree No. 48/2000/ND-CP dated 12 September 2000 from the Government detailing the implementation of the law of oil and gas; Article 6 of Decree No. 119/1999/ND-CP dated 18 September 1999 from the Government of a number of financial mechanisms and policies to encourage enterprises to invest in scientific and technological activities; the 1, 2, 3 and 4 Article 5 of the regulation on investment under construction contract-business-transfer, build-transfer-business and construction contract-transfer applied to foreign investment projects in Vietnam attached to Decree No. 62/1998/ND-CP dated 15 August 1998 by the Government.
3. for project investment incentives were granted the investment license, certificate of investment incentives has preferential export tax, import tax higher incentives provided for in this Decree shall continue to follow the level of incentive for remaining time; 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 Decree shall be entitled to preferential rates under the provisions of this Decree for the remaining time.
4. The provisions of the tariff special import tariffs were issued before the date of the Decree has effect, but to remain consistent with the agreements which Vietnam has signed with foreign countries shall be continued under that provision. The case if there is a change, the Ministry of finance pursuant to the provisions in point b khoản1 article 11 of this Decree to promulgate specific tariff special import tariffs.
Article 28. The Ministry of Finance shall guide the implementation of this Decree.
Article 29. The Ministers, heads of ministerial agencies, agency heads in Chớnh Government, President of the people's Committee of the central cities, good trỏch enforcing this Decree.

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