GOVERNMENT DECREE detailing implementation of the law on amendments and supplements to some articles of the law on the export Tax, import tax number 04/1998-QH10 on October 20, 1998 GOVERNMENT of 5năm pursuant to the law on Government Organization, 30 September 1992;

Pursuant to the law on foreign investment in Vietnam on October 8, năm1996; The law encourages domestic investment (Amendment) No. 03/1998/QH10 on 20tháng 5, 1998;

Export Tax base, tax imports on December 26, năm1991; The law amending some articles of additional export Taxes, import taxes khẩungày 5 July 1993; Additional amendment of some articles of the law on tax xuấtkhẩu, tax no. 04/1998/QH10 on 20 May 1998;

According to the recommendation of the Minister of finance DECREE: article 1. import tax is regulated as follows: 1. The tax rate for imported goods include regular tax, the tax advantages preferential tax đãivà Special: a) the tariff applicable to imported goods originating from countries or blocks of the nướccó agreement on the dark hue of the national treatment in trade relations with Vietnam.

Thuếsuất incentives are specified in the import tariff by the chínhban. The Ministry of finance together with the Ministry of Commerce and the Ministry of quancăn related to import-export policy, the volatility of the market price trongtừng the time to adjust the tax rate of import tariff phùhợp with tax bracket by the national committees regulations.

b) tax rate normally applicable to imported goods originating from Ms. Wiles, agreement on water treatment of dark hue in the commercial relations with Vietnam.

Thuếsuất usually are applied for is higher than 50% (fifty percent) sovới tax incentives specified in point a, item 1 of this Article. For those special needs trườnghợp defined higher or lower than 50% (but not more than 70% over the preferential vớithuế), after the comments, the chínhquy Financial Plan for each specific case to ensure consistent with policy and related commercial hệthương in each period.

c) special tax applied to imported goods originating from Vietnam and that water nướchoặc water or water that has agreed to import tax đãiđặc priority according to the institutions of the free trade area, Mohan taxes or to facilitate border trade.

Thuếsuất special offer is applicable to imported goods have enough điềukiện: Phảilà these items are specified in the agreement and must meet all the cácđiều events recorded in the agreement.

Phảilà are made in countries with borders or at the nướcmà Pact Vietnam join the tax according to the agreement.

BộThương commercial guide specifically about origin criteria specified in point a, b, c 1 of this item.

2. additional tax specified in point a, b, c paragraph 2 article 9 law on export Taxes, import taxes are added in paragraph 1 article 1 of law No. 04/1998/QH10 ngày20/5/1998 will have separate rules.

Article 2. Export, import tax exemption are prescribed in clause 2, article 1 LuậtSửa supplementing some articles of the law on the export Tax, import tax số04/1998/QH10 was detailing the following: 1. use imports serve directly for the security, defence, scientific nghiêncứu education and training are exempt from import tax by category hànghoá imports due to the unified Ministry of finance with the ministries concerned quyđịnh.

2. Imports of business for foreign investment and business cooperation ngoàihợp countries party according to the law on foreign investment in Vietnam are tax nhậpkhẩu under the provisions of Decree No. 12/CP dated 18 February 1996 of Chínhphủ detailing the implementation of the law on foreign investment in Vietnam Địnhsố Conference, 10/1998/ND-CP dated 23 January 1998 by the Government on a number of home remedies phápkhuyến and guarantee direct foreign investment in Vietnam and the địnhsố 62/1998/ND-CP on August 15, 1998 the Government issued regulation tưtheo first construction contract-business-transfer , Construction contracts-chuyểngiao-business, construction contract-transfer applied for nướcngoài investment in Vietnam.

3. Imports of enterprises investing in the country according to Law khíchđầu investment import tax exemption according to article 25 of law encourages water tưtrong (modified) on 20 May 1998.

4. As gifts, gifts of the institutions, foreign individuals to organizations, cánhân of Vietnam and vice versa, every model is the level of regulation of financial củaBộ.

The main regulatory review procedure BộTài tax free for each specific case of quyđịnh in this article.

Article 3. tax declaration 1. organizations and individuals each have allowed to export goods declaration, filed tờkhai for export, the export tax to the Customs office where the export made tụcxuất and is responsible for the accuracy of the Declaration.

2. organizations and individuals, each time goods are allowed to import declaration, filed tờkhai imports, import tax to the Customs office where the export made tụcnhập and is responsible for the accuracy of the Declaration.

Đốivới some of the gate there are large imports; allowed to open some more địađiểm the procedures of importing goods and currency import tax. General Directorate of naval quanthống for comments with the Finance Ministry and the Government decide location do thủtục imports are allowed to open more.

Cơquan Customs is responsible for checking the goods for export, import, customs and tax collection thủtục made under the provisions of this Decree.

Article 4.-Chemical Control, tax and tax period: 1. The time of the export tax, import tax is on which organization, individual đăngký export declarations and import to the customs. The tax is calculated theothuế and tax rates at the date of registration, export declarations and import.

2. Within a period of eight (8) hours of work, since the receiving of goods declarations, import xuấtkhẩu customs authority must announce officially for tax nộpthuế object.

Đốivới some items have quantity imported per large (such as iron, steel, cement, phôithép, clinke, gasoline, fertilizer) and the items required to cógiám quality standards prescribed by the Government before being phéplưu on Vietnam market, then the tax notice period be extended too nhưngkhông 3 working days by the General Department of customs regulations.

Đốivới those items required to have new technical standards inspection determined the địnhđược code in tariffs, new, old status of the goods to make sure bảochính for the tax calculation, tax notification period be extended too 3D, but not more than 15 working days.

Cơquan inspection, quality inspection agencies have the responsibility to make sure the State bảohoàn the time of the assessment, quality control for xuấtkhẩu goods, imported to the customs tax notice for the tax payers.

BộKhoa learning, technology and the environment in collaboration with the Ministry of Commerce, Ministry of finance quyđịnh the specific competent authority inspection, checking the quality of import and export, hoáxuất and regulations the Agency finally decided in the field hợpcó of the complaint.

3. The time limit for submission of export taxes, import taxes are defined as follows: a) for export is fifteen (15) days from the date of thuếnhận payers are notified officially of the Customs about tax.


b) for rows is materials, imported materials to manufacture for export làchín (9) months from the date the tax payers get official notification củacơ of customs tax.

Đốivới the special case due to the production cycle, reserve materials, củacác materials business must last longer than as ship, boat, machine manufacturing, mechanical security entrance control equipment then the tax deadlines can be extended to suit the sảnxuất cycle, stockpiling supplies, raw materials due to the Ministry of finance to decide each case cụthể.

Trườnghợp did the export of goods produced by materials, raw materials import khẩutrong tax period specified on the import tax is not tươngứng with exports. If export of goods beyond the time limit for filing tax quyđịnh object must pay tax according to the provisions.

Cácdoanh export enterprises must be registered with the Customs hoálà goods and materials, raw materials for export production. In the case of registered and applied tax deadlines prescribed by the khoảnnày, but consumption in Vietnam then dealt with the breach as defined in article 5của of this Decree.

Main BộTài specifies the condition to be applied to tax deadlines and trườnghợp dealt with the violation of the provisions of this paragraph.

c) for temporary export business, re-entering or temporary import, re-export is fifteen (15) days from the date of expiry of the temporary permit to export or import, import, re-export.

Real Trườnghợp re-sign (for temporary export goods re-entering) or back (for temporary re-export import vớihàng) within the time limit specified tax then nộpthuế not export or import tax corresponding to the number of rows to temporarily enter or táixuất.

Business BộThương General provisions on temporary duration temporary export and re-export import re import.

Đốivới temporary entry forms appeared, temporary export other re-entering the business hìnhthức is not prescribed by The trade deadline, then the real tax hiệntheo points a, d, e.

d) for is machinery, equipment, raw materials, fuel, materials, transport phươngtiện to serve directly for the production of the enterprise is bamươi (30) days from the date the tax payers get the main message thứccủa customs about tax.

DD) with respect to imported goods must then submit the completed tax before shipping. In the event of guarantee about the amount of tax to be paid by the tíndụng organization or other organizations are allowed to perform certain Banking operations hàngtheoquy of credit institutions Act, the tax period is thirty (30) days from the date the tax payers get the official notice of the tax quanthu about tax. Ministry of Commerce presided together with the sets of rules to liênquan list have consumer goods import regulations at this point.

Quáthời tax deadline noted above which tax payers have not filed the lãnhphải organisation is responsible for lodging instead of tax payers of the tax amount.

Việcbảo head of tax for tax payers, củatổ held the rights and obligations of credit made bail, obligation of tax payers be bảolãnh made under article 58, 59, 60 credit institutions Law December 12năm 1997.

5. Tax payers violates export Taxes, import taxes, the custom theotừng behavior and the extent to which violations dealt with according to the provisions in clause 5, article 1Luật revised and supplemented a number of articles of the law on the export Tax, import tax số04/1998/QH10 on 20 May 1998 and other legal documents on the handling of administrative viphạm in the field of taxation , customs.

Article 6 of this Decree into effect. the implementation from January 1, 1999. The địnhkhác about the export tax, import tax previously contrary to the provisions of this Nghịđịnh are repealed.

Minister, Ministry of finance, the Minister of trade, Minister of science, The environmental nghệvà, General Director of the Customs Bureau, Governor of the Bank of South nướcViệt is responsible for coordinating instructions detailing the implementation of this Decree.

CácBộ Chief, ministerial heads, heads of government agencies, provincial people's Committee of the Chủtịch, a city centrally responsible for this Decree thihành./.