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Circular 75/2004/tt-Btc: Guide The Implementation Of Tax Policy And Tax Procedures, Customs With Regard To The Implementation Of The Extended Pilot Function Of Tan Thuan Export Processing Zone

Original Language Title: Thông tư 75/2005/TT-BTC: Hướng dẫn thực hiện chính sách thuế và thủ tục thuế, hải quan đối với việc thực hiện thí điểm mở rộng chức năng khu chế xuất Tân Thuận

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CIRCULAR guide tax policy and tax procedures, customs with regard to the implementation of the extended pilot function of Tan Thuan Export processing zone pursuant to Decree No. 77/2003/ND-CP dated 20/7/2003 of government functions, tasks, powers and organizational structure of the Ministry of finance;
 
The comments made by the Prime Minister at the No. 1275/CP-CN on 08/11/2002, no. 891/CP-CN on 04/7/2003; No. 250/CP-CN on 24/2/2004 by the Government on the pilot extended the functionality of the Tan Thuan Export processing zone;
The Ministry of Finance shall guide the implementation of tax policy and tax, customs procedures for pilot enterprises expanded functionality in the Tan Thuan Export processing zone as follows: i. the applicable objects:-export processing businesses in the Tan Thuan Export processing zone (hereinafter referred to as export processing enterprises) pilot expands business operations functions.
-Enterprises related to the expanded activities of the business functioning export processing businesses.
II. content of business activities: 1. the supply of goods for the export business.
2. international trade services, namely purchasing goods abroad for sale in third countries.
3. Perform the services to enterprises in export processing zones and abroad such as advertising, marketing services, expanding the market, looking for sources; construction, repairs, warehousing business.
4. Import of goods from abroad into the repository of processing and exporting enterprises and then put in the inland (as bonded rental form).
5. export processing business is procurement, preservation, processing and recycling, packaging of goods, and then sold to the inland.
III. tax policy applies: 1. import-export Tax, value added tax, special consumption tax: 1.1. Goods export processing businesses by buying from domestic production straight abroad not through Tan Thuan Export processing zone is not the export tax, not subject to subject to VAT.
Local businesses selling goods for export processing enterprises to export straight outward to the procedure with the Tan Thuan Export processing zone in customs and export tax (if any), applicable VAT tax rate of 0%.
1.2. The goods purchased from the Inland brought to the Tan Thuan Export Processing Zone to save the repository and/or recycled packaging, then export abroad:-when exporting goods from inland to the Tan Thuan Export processing zone, domestic business to export tax (if any) according to the regulations for the export and apply VAT 0%.
-When exporting goods abroad for processing and exporting enterprises are not tax exports, not subject to subject to VAT under the rules for processing and exporting enterprises.
1.3. Goods imported from abroad to the Tan Thuan Export Processing Zone to save the repository and/or packaging, recycled and then put into internal:-when importing goods from abroad into the Tan Thuan Export processing zone, export processing enterprises are exempt from import tax, not subject to subject to VAT under the rules for processing and exporting enterprises.
-When importing goods from the domestic to the export processing zone, domestic enterprises must make tax declaration of import taxes, his administration, the special consumption tax (if any) under current rules for imports.
1.4. Goods purchased by export processing businesses abroad to sell to third countries implemented the policy of export tax, VAT as prescribed for every transfer, in transit.
2. the Enterprise Income Tax: 2.1. The enterprise income tax rate of 15% applies to the business activities in the extended pilot service functions:-Purchase of goods from the export domestic straight abroad not through Tan Thuan Export processing zone.
-Purchase of goods from the Inland brought to the Tan Thuan Export Processing Zone to save the repository and/or recycled packaging, then export to foreign countries.
-Buying goods overseas for sale to third countries.
-Other services exporters abroad.
2.2. the enterprise income tax rate of 28% apply to business activities expanding pilot service functions:-Purchase of goods imported from abroad to the Tan Thuan Export Processing Zone to save the repository and/or packaging, recycled and then put into the hinterland.
-Other services on inland.
Export processing businesses in the Tan Thuan Export Processing Zone to revenue accounting, cost, the taxable income for each business activity apply different tax rates. For the direct costs of each activity are separate accounting for each business activity. Only those common costs allocated to each activity according to the proportion of the turnover of each activity in total revenue.
IV. Instructions on the procedure: 1. Customs procedure: 1.1. The activity of supplying goods, raw materials for export processing businesses in the Tan Thuan Export Processing Zone or for domestic services and expand other functions include: preserving, storing, recycling, packaging in the area of private export processing businesses, should be subject to customs supervision and implementation of customs procedures goods brought into , Tan Thuan Export processing zone under current rules.
1.2. The goods purchased by export processing business inland straight export from abroad not through Tan Thuan Export processing zone:-before you sign a contract to buy the shipment of domestic business, export processing enterprises must have this shipment sales contract for foreign partners.
-On the basis of a contract for the sale of goods, domestic business to the Tan Thuan Export processing zone customs registration of export shipment Declaration opened for business in the Tan Thuan Export processing zone.
-Based purchase contract signed with foreign partners, export declarations of domestic business. Export processing enterprises to open declarations of goods exported for foreign partners according to the regulations for the export of goods export processing businesses.
-The Tan Thuan Export processing zone in customs registration of export goods declaration to the Tan Thuan Export processing zone for enterprises in the country, signing the Declaration of export of the shipment abroad for processing and exporting enterprises. Sealing the customs records delivered to processing and exporting enterprises to gate check procedures for export of the goods, completion of the prescribed procedure for moving the gate.
-Export declaration base of export processing enterprises had the real confirmation of the Customs gate, Tan Thuan Export processing zone customs to sign the export declaration to the actual export of the enterprises in the country and complete the export procedure for shipment.
1.3. The goods purchased from the Inland brought to the Tan Thuan Export Processing Zone to save the repository and/or recycled packaging, then exported abroad:-customs procedures for goods from inland to the Tan Thuan Export processing zone follow regulations as domestic business goods exported for processing and exporting enterprises;
-Customs procedures for goods exported from the Tan Thuan Export processing zone abroad follow rules for offshore goods of export processing businesses.
1.4. where the goods from overseas enter the Tan Thuan Export Processing Zone to save the repository and/or packaging, recycled and then put into internal:-customs procedures for goods from abroad into the Tan Thuan Export processing zone, follow the current regulations for goods from overseas on export processing zones;
-Customs procedures for goods from export processing zones take into inland, follow the current regulations for domestic business goods imported from the export processing zones.
1.5. The goods purchased abroad for sale to third countries: 1.5.1. Buying goods from abroad to do export to third countries which do not put in the Tan Thuan Export processing zone customs procedures are performed according to the type of business temporarily import-re-export.

1.5.2. buy goods imported from abroad to the Tan Thuan Export Processing Zone to save the repository and/or recycled packaging, then new offshore export, customs procedures are performed according to the current rules for goods imported from abroad in export processing zones, export processing zones and export goods from abroad.
The case when the re-export of products is associated with other products not temporary import products, enterprises have to sign a separate declaration for products of this type in the proper mounting.
2. Procedure on additional registry operations, corporate income tax declaration made under current rules.
3. The procedure of VAT refund for domestic enterprises to sell goods for export processing enterprises to export straight outward.
Local businesses selling goods for export processing enterprises to export straight to foreign VAT refund/deduction was input must satisfy the following conditions and procedures:-the contract of sale of the goods for processing and exporting enterprises.
-Customs Declaration of export goods have real confirmation of export Customs Tan Thuan Export Processing Zone has exported.
-VALUE ADDED goods for sale invoice processing and exporting enterprises.
-Certificate from the bank payment between export processing enterprises and domestic enterprises.
V. implementation: 1. The Bureau of customs, tax and the provinces, cities, businesses, relevant units responsible for implementing the guidance in this circular.
2. Quarterly enterprises perform extended functions of the Customs Bureau sent report Tan Thuan Export Processing Zone, Ho Chi Minh City Department of taxation the problems related to the extended operation functions prescribed in this guide about the amount, the value of imports, exports , domestic consumption, the inventory of each type.
The case of dishonest business signs in the report fraud or tax evasion, Tan Thuan Export processing zone customs, the tax Bureau in Ho Chi Minh City to coordinate to check and handle regulatory violations.
3. In the process of implementing this circular case has arisen to suggest units, related organizations promptly reported the Finance Ministry to steer.
4. This circular have effect after 15 days from the date The quote and replace the decision 194/2003/QD-BTC dated 28/11/2003 by the Minister of finance.