Advanced Search

115 Decision-Hđbt: Export Tax, Import Tax Sectoral Borders

Original Language Title: Quyết định 115-HĐBT: Về thuế xuất khẩu, thuế nhập khẩu tiểu ngạch biên giới

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
The DECISION of the COUNCIL of MINISTERS About tax, import tax border sectoral COUNCIL of MINISTERS pursuant to the law the Council of Ministers held on July 4, 1981;
To implement article 5 and article 15 export taxes, import tax was passed by Congress on December 26, 1991;
According to the proposal of the Ministry of finance decision: article 1. Taxable object and tax payers: 1. Goods exports, sectoral imports to the border in accordance with regulations when exported, imported through the gate, the border of which is subject to import tax, export tax sectoral as defined in this decision.
2. All objects are imported goods sectoral as in point 1 of this article are all tax payers under the provisions of this decision.
Article 2. The tax rate for imported goods sectoral boundaries are defined as follows: 1. The sectoral import/export list export tariff, import duty (quota) shall apply in the export tariff rates, import tax regulations attached to the Decree 110/dated 31 March 1991 of the Council of Ministers. Private import-export goods contained in sectoral export tariff list, the import tariff (quota) to have the tax rate below 5%, then applied for 5%.
2. import-export goods not included in the sectoral list export tariff, import duty (quota) attached to Decree No. 110/HĐBT 5% shall apply.
Article 3. Tax rates: 1. tax export Prices, imported goods are priced to sell, the price to buy the item at the gate stated in the contract. The case of the price stated in the contract is lower than the minimum price prescribed by the Ministry of finance, the tax price is the minimum price prescribed by the Ministry of finance.
2. The items not included in the minimum price prescribed by the Ministry of finance, the people's committees of the province border base on the principle of determining tax calculation in point 1 of this article, the taxable price regulations item locally applied consistent with the actual price at the gate. Before the people's Committee of the frontier enact tax price the item, notify the Ministry of finance said. The exchange rate between the Vietnam and foreign money by the State Bank of Vietnam announced.
Article 4. Tax base: the amount of each item of export and import actual sectoral borders of the tax payers.
Tax rates prescribed in article 3 of this decision.
The tax rate of export, import of sectoral borders specified in article 2 of this decision.
Article 5. The time limit for filing tax: tax on exported goods and sectoral boundaries to file before exporting the goods across the border, the import tax on goods and sectoral boundaries to submit before putting goods on the domestic market.
Article 6. Handle violation: a) tax payers have pirated time behavior in the tax shall be fined from 2 to 5 times the number of pirated time tax, if tax evasion in large quantities or have administrative penalty from the tax number 3 times to time smuggled over that continue tax evasion in large quantities or guilty of other serious cases being prejudice criminal liability According to the provisions of article 169 of the criminal code.
The Ministry of finance specifies the behavior to time pirated and fines respectively for each pirated time behavior.
b) tax officers, other individuals taking advantage of the prerogatives, powers to misappropriation, embezzlement of export tax, import tax sectoral borders must then compensate for the entire state tax number had misappropriated, embezzled and depending on the extent to which violations were disciplined, the administrative sanction or prejudice criminal liability under the law.
Tax officials and other individuals taking advantage of the prerogatives, powers covering incorporation documents for the tax evasion or the rules of this decision, substance abuse by tax payers, then depending on the extent to which must be compensated for state tax evasion or to reimburse the amount of tax payers have abusive currency , were disciplined, the administrative sanction or prejudice criminal liability under the law.
Article 7. Complaint resolution: tax payers if not agree with tax number that tax authorities have to submit requests or decisions of tax authorities shall sanction on one hand still needs filed taxes or decides to sanction; on the other hand has the right and need to complain to the provincial taxation authorities, central cities. Within 20 days of receiving the complaint, the tax authorities, the city must resolve. If tax payers do not agree with the settlement of tax authorities to grant the city, complaints to the central tax agency. Within 20 days of receiving the complaint, the central tax agency are resolved. If tax payers are still not agree with the settlement of the central tax agency then complained to the Minister of finance. Within 30 days, the Minister of finance must finish processing the complaint.
Article 8. The people's committees of the province borders with the Ministry of finance and the General Department of customs to coordinate the Customs and tax authorities in organizing tax imported goods consistent with sectoral characteristics of each area border.
Article 9. This decision has effect from the date of signing. The previous provisions contrary to this decision are hereby repealed.
Article 10. The Minister of Finance shall guide detailing the implementation of this decision.
Article 11. The Secretary of the Ministry, the Chairman of the State Committee, the heads of other bodies in the Council of Ministers, the President of the people's committees of provinces and cities under central authority responsible for the implementation of this decision.