GENERAL DEPARTMENT of CUSTOMS * * * * * * * * of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness * * * * * * * */TCHQ-KTTT 12: Number of Hanoi, on February 9, 1996 of the GENERAL DEPARTMENT of CUSTOMS CIRCULAR No. 12/TCHQ KTTT on February 9 1996 INTERIM GUIDE the IMPLEMENTATION of DECREE NO. 95/CP dated 27 December 1995 FROM the GOVERNMENT DETAILING the IMPLEMENTATION of the LAW on SPECIAL CONSUMPTION TAX and The LAW on AMENDMENTS and supplements to SOME ARTICLES of the LAW on SPECIAL CONSUMPTION TAX pursuant to the law amending and supplementing some articles of the law on special consumption tax was National Assembly IX session 8 through October 28-10-1995.
Pursuant to Decree No. 95/CP dated 27 December 1995 from the Government detailing the implementation of the law on special consumption tax and the law on amendments and supplements to some articles of the law, special consumption tax.
The circular of the Ministry of Finance shall guide the implementation of Decree No. 95/CP dated 27 December 1995 from the Government.
General Department of customs temporary guide as follows: I/SCOPE of SPECIAL CONSUMPTION TAX: 1-tax income target objects especially for the imported goods: a) The imported goods must submit the special consumption tax:-cigarettes, cigars-Alcohol-beer-types types types of Guns (except the Cannon Blast)-Gasoline types , Naphtha (Naphtha), re the combined preparations (reformade Component) and petrol products-cars to 24 seats (including SKD form) and the type of cars, other vehicles design freight cargo airport.
b) temporary wear yet special consumption tax collectors-item types of guns (including Fireworks) is prohibited items enter according to Directive No. 406/TTg dated 8 August 1994, annex 1 Government decided enclose 864/TTg dated 30 December 1995 of the Prime Minister.
2-tax payers in particular institutions, individuals, unions, social enterprises established and operating under the foreign investment law (under the wire called the base) then import the items subject to special consumption tax consumption tax payers is special.
Imported cases mandated the trust object is the object of special consumption tax. The basis of the import of the goods subject to special consumption tax special consumption tax to be paid at the Customs office where the import procedures.
II/COMPUTER BASE SPECIAL CONSUMPTION TAX for IMPORTS: CỚI Of special consumption tax for imports is calculated by the following formula: the amount of consumption tax tax price Special Tax payable = x import unit x capacity (%)
1-the number of imported goods: the number of imported goods made pursuant to the special consumption tax is the amount or weight of the goods imported on customs import declaration.
2-special consumption tax rates: a) for imports, the prices charged to special consumption tax is determined as follows: tax Price Reviews tax special consumption tax = import import tax Rates + imported pursuant to the provisions of the Decree 54/CP on 28-8-1993 of the Government , Circular No. 72A TC, TCT on October 30-8-1993 of the Ministry of finance and the rules, regulation, tax rates of the Ministry of finance and the General Department of Customs has rules.
b) where some objects in an import tax exemption under the provisions of the law on the export tax, import tax, the price of special consumption tax is determined as follows:-first of all the correct import tax calculation still rules as the normal case but not announced import tax , just take the number of import tax charged plus the import tax rates as a guide at the top to make the base computer special consumption tax.
c) tax rate of special consumption applies as rates used to calculate tariffs according to the current rules.
3-the tax: a special consumption tax rate (%) are specified for each item in the special consumption tax Schedule are specified in article 7 of Decree 97/CP on 27-12-1995.
Canned goods taxable 75% only applied to canned beers (lon) metal.
Drug alcohol import goods subject to the tax rate of 15% must be registered the product and the procedures prescribed by the Ministry of finance. If this does not qualify then the special consumption tax under the tax of wine were respectively.
-Automobile items: special consumption tax revenue only for this type of vehicle is designed, freight, including freight car design type of cargo from 24 seats and race cars, (code 8703 in vehicles in the import tariff), blue car.
-Components for cars in SKD form 8703 codes mentioned above are also subject to special consumption tax as special consumption tax of airport resources built (CBU) under each seat.
III/the CASE NOT FILED SPECIAL CONSUMPTION TAX: bases of article 3 of the Decree 99/CP on 27-12-1995 the goods subject to special consumption tax if imported in the following circumstances do not have to pay tax special consumption tax. Sequence and specific procedures for each type are as follows: 1-for non-refundable aid, procedures include:-project or the agreement between the Government of Vietnam with foreign organizations or aid agreement or notification of aid.
-Text allows for receiving, distributing or using the aid of Ministry or provincial-level directly governed city.
-Import license by the Ministry of Commerce to specify non-refundable aid. On the basis that the Board of management and to receive aid (Ministry of Finance) granting non-refundable aid confirmation to the Customs solved nothing special consumption tax.
2-temporary import Goods to the exhibition, fair that time exhibition, fair tax regulations within the time limit (30 days), the procedure consists of:-Paper newspapers or invited to attend fairs, exhibitions;
-Importing goods which by the Ministry of trade or the General Department of customs level which clearly is: temporary import, re-export to attend the fair, the exhibition along with time, the exhibition fair.
The Customs entrance where imports are responsible to track closely, if expiry fairs do that organization, not individual origin temporarily enter then 5 days later to declare special consumption tax; If not declared that check, discovered the collection of special consumption tax and penalty as prescribed. Fair time case, the exhibition beyond the prescribed tax deadlines (30 days) then the special consumption tax payable according to the prescribed time limit and be refunded the special consumption tax when re-export was specified.
Goods fair, exhibitors are allowed to sell in Vietnam market (including for presentation, donation, ...) then must submit the special consumption tax as instructed in point 8 the item III of this circular.
3-for goods imported under the international treaties to which the Government of Vietnam signed or provided tax exemptions the practice of tax exemptions under specific provisions in the treaties.
Imports of individuals, institutions and foreigners are entitled to exemption from standard according to international treaties such as:-of the foreign missions and the staff of this organization.
-Order of the Consulate and employees of foreign organizations.
-Order of the international representative in Vietnam and the staff of this organization.
This is the Agency, individuals are specific provisions in the Ordinance on exempt privileges for diplomatic missions, consular agencies and foreign representative offices of international organizations in Vietnam and by Decree No. 73/CP on 30 July 1994 by the Government (hereinafter referred to as foreign bodies).
The number, types of imported goods and objects of special consumption tax exemption are specified according to circular Ministry of Commerce-Foreign Ministry-the Ministry of finance and the General Department of customs.
4-for goods in transit, transfer or lend the road across the border under the provisions of the Government of Vietnam in addition to the full implementation of the provisions of the Ministry of Commerce and the General Department of customs, must have the following documents: to present to the Customs authorities:-The text of The commercial enabling transit service transfer, or the text of the General Department of customs to allow foreign shippers to borrow sugar.
-Copies (notarized) transit service contracts or copies (notarized) purchase contract, sold for transfer services.
-License by the Ministry of Commerce.
In the course of carriage on the territory of Vietnam not to consume the goods of any kind, are not automatically removed change goods of any kind. At the same time subject to surveillance, as specified by the management of customs from gate to gate or entry from gate to gate arrived on the territory of Vietnam.
5-as defined in article 3 of Decree 97/CP on 27-12-1995 of the Government as materials, imported materials to work for foreign countries according to the contract signed at the time and finished products exported are exempt from special consumption tax.
The Customs Bureau of the province, the city made the management of the goods subject to special consumption tax on the import to work for foreign countries under the guidance of the General Department of customs at regulations for outsourcing ... attached QD 126 TCHQ/QD on 3-4-1995 of the General Department of customs.
Raw materials or other goods due to the payment of foreign outsourcing if subject to special consumption tax special consumption tax when imported.
6-the goods in baggage allowance is tax-free to bring people of Vietnam who personally and foreigners when entering through the Vietnam border.
The cargo, baggage, special consumption tax exemption when entry includes wine, beer, cigarettes with specific amount has been stipulated in the Decree 17/CP dated 6 February 1995 from the Government and circular No. 63/TCHQ-GSQL on 20 2-1995 of the General Department of customs.
7-row materials, imported raw materials for export production and export of products in the defined period (90 days); resolution procedure does not collect the special consumption tax as input tax guidelines in this case in circular No. 53 TC, TCT on 13-7-1995 of the Ministry of finance; The case did not export the product within the time limit specified, they must pay tax special consumption part of material, a corresponding material and is refundable when the special consumption tax export products.
The case too 90 days from the date of the notice of formal tax that has not expired, the product export to file taxes and will decide specifically in section 6 of part IV of this circular. The Customs Bureau of the province, the city pursuant to the regulations on the procedure for not collecting the special consumption tax for the cases specified in points 1, 2, 3, 4, 5, 6, 7 part III of this circular by stamped "not special consumption tax revenue" and by the Customs Bureau leadership the city, browser.
8-In the case of special consumption tax income not referred to in points 1, 2, 3, 4, 5, 6, 7 part III of this circular as the reason of the case not filed special consumption tax changes such as: aid used on purpose in addition to the program project, imported goods due to enjoy immunity from regulation to re-export but no re-export; Imported raw materials to processing for overseas but domestic consumption or export the product not work ... then within 2 days of non-tax revenue conditions change than regulation, the import server must have the responsibility to declare to customs import procedures where the shipment to the customs tax procedure, consuming enough Special.
IV/SPECIAL CONSUMPTION TAX REFUND: When considering proposals to tax refund special consumption was lodging organizations, individuals must present the following documents: full 1-imports has filed special consumption tax but also storage, demurrage at the gate but was allowed to re-export , must have:-dispatch suggest special consumption tax refund has stated the reason for return.
-Declarations of imported and exported are the liquidity of the customs. Private export declaration must be certified by the Customs authorities is also storage, demurrage at the gate or under the supervision of customs and in the area of customs management.
-Receipt of special consumption tax.
-Contract-mandated EXPORT (IMPORT-EXPORT goods if is mandated).
2-Row has special consumption tax, but the actual import less, must have:-dispatch suggest special consumption tax refund.
-Import license issued by the Ministry of trade (if any).
-Import customs declaration payment of customs.
-Receipt of special consumption tax.
-Invoices or sales invoices.
3-for imported goods not yet fit for quality according to the contract, the import license (by the foreign shippers send sai), have the expertise of competent agencies tested and certified by foreign shippers that are imported, the customs check and determine the special consumption tax payable If the surplus, the surplus is refunded, if filed, the lack of enough additional tax.
The case was allowed to return to the export abroad shall be refunded to the special consumption tax was filed, the procedure consists of:-the import licence and the export licence issued by the Ministry of trade (if any).
-The contract of purchase.
-Certificate of foreign owners of improper quality of deliveries under the contract.
-The text of the authorized agency tested Vietnam.
-Declarations of imported and exported have confirmed real numbers, the real numbers of the Customs gate.
4-temporary import Goods to attend the fair, the exhibition too the time limit of 30 days had a special consumption tax: the procedure include:-Paper newspapers or Seconds, exhibition fair invitations.
-License to import or export of the goods or by the Ministry of trade (if available) or by the General Department of Customs has clearly found a temporary import, re-export to attend the fair, the exhibition along with time, the exhibition fair.
-The import goods declarations, certified exports real import, export of food customs.
-Receipt of special consumption tax.
5-imported goods during transportation, unloading of damaged, lost has reasons, must have:-received the license issued by the Ministry of Commerce, export (if available).
-Import declaration has confirmed the real integration of the customs.
-Report on the examination of imported goods the competent agency tested about the damage situation, loss of the shipment in the shipping process.
-Profile imported goods accompanied the shipment: invoices, invoice ...
6-raw materials imported for the production of export goods too limited time (90 days) have special consumption tax, must have:
-The text of the proposal of special consumption tax refund was filed (has a specific explanation about the number of exported goods, the consumption of imported raw materials, special consumption tax refund please) certified by the local tax Bureau of standards, the consumption of raw materials used in the production of export goods.
-Sales contract signed with the buyers of which specify the number, size, quality, type of ... exports.
-Import licences, export licences issued by the Ministry of trade (if any).
-The import goods declaration; export goods declaration had liquidity of the customs.
-Receipt of special consumption tax.
-Contract-mandated export/import (if is mandated import export).
7-temporary import Goods for re-export has filed taxes according to the prescribed time limit (30 days) must be:-dispatch suggest special consumption tax refund was filed.
-Temporary import permit, export permit issued by the Ministry of trade (if any).
-The import goods declarations, export goods declaration to have liquidity and certified by the customs authority in number, weight, temporary re-export import categories.
-Foreign trade purchase contract (original or certified copy).
-Receipt of special consumption tax.
-Contract-mandated export (if import and export mandate) where the goods temporarily imported have not filed the special consumption tax as reported by Customs but also in the tax deadlines that have appeared to present the full range of the procedure above, but tax receipts is replaced by tax notification of customs authority.
8-Vietnam business that imports as agents, sales to foreign countries must register with the Ministry of finance, when the special consumption tax return must have:-dispatch proposed refund of special consumption tax was filed.
-Export licence issued by the Ministry of trade (if any).
-Customs Declaration of goods for export have the liquidity and certified by the customs authority.
-Receipt of special consumption tax.
For the cases referred to in 1, 2, 3, 4, 5 on here, controller of Customs invoices confirm, the Department collects check and complete procedures of special consumption tax. Leaders of the province's customs Bureau, sunny signed reimbursement decisions and deals with the tax payers for the tax deducted filed later. Unit case no import later, the Bureau of customs and the Ministry of Finance recommended special consumption tax refund.
For the cases referred to in points 6, 7, 8 the customs when collecting the special consumption tax was sent to a private account in the Treasury. General Directorate of taxes pursuant to the procedure specified for review and the decision to complete the special consumption tax. Pursuant to that decision the Bureau of customs tax refund for the unit from the above deposit accounts at the Treasury during 7 working days.
9-in addition to the case of the special consumption tax not specified in section III of this circular, in other cases the import items subject to special consumption tax although the import tax exemption but must still submit the special consumption tax under the provisions of the Ministry of finance.
V/register, DECLARATION of SPECIAL CONSUMPTION TAX 1-Declaration and registration tax:-imported goods subject to special consumption tax is declared on the import customs declaration.
-Customs Office when the customs declaration received imports must closely examine the base computer special consumption tax was specified in chapter II of Decree No. 95/CP dated December 27, 1995 by the Government, determine the true number of special consumption tax to be paid on the tax notice procedures for tax payers in the time limit of 8 hours since the days when posted sign the Declaration of imported.
Special consumption tax for imported goods subject to special consumption tax be levied on item 17 (special consumption tax), clause 10 (foreign trade), type 7 (commercial supplies of materials), the corresponding chapter (not into accounting chapter 51A) of current budget contents in the repository State physician. Private special consumption tax money collected for material for the production of exported goods, goods temporarily imported for re-export, making imports delivery agents sell abroad are filed into account deposits at the Treasury, the Customs is only used the money in this account to the tax refund for tax reimbursement cases specified in point 6 , 7, 8 section IV of this circular.
2-procedures to process and transport the goods:-base declarations imported goods, along with the computer and notice of import tax, if the goods are subject to special consumption tax: customs Bureau and notify the object to import special consumption amount payable, at the same time recorded in the log book under the following : on number ... of the Declaration; Special consumption tax amount payable.
-According to the provisions of article 12 of Decree 95/CP dated December 27, 1995 by the Government, the special consumption tax for imported goods must be filed together with the time limit for submission of import tax is within 30 days from the date of the notice of the special consumption tax of the Bureau of customs. For raw materials imported for the production of exported goods, the aforesaid tax deadlines is 90 (ninety) days.
-Tax message base of the Customs Bureau, the Organization and the individual must submit sufficient special consumption tax within the time limit prescribed. If slowly filed each day be fined 0.2% (two per thousand) of tax filing.
For imported goods, trade non-sectoral, special consumption tax payable immediately before the tournament room.
Reporting the result of special consumption tax of the Customs Bureau, the city with the General Department of customs and the Ministry of finance as tax reporting rules on current imports.
VI/HANDLE VIOLATION under article 20 of the law on special consumption tax and point c article 20 paragraph 1 be amended in article 1 of law amendments and supplements to some articles of the law on special consumption tax and the Decree of the Government on the regulation of handling administrative violations in the field of taxation, the : 1-the Organization, the individual is not done correctly the provisions on registration procedures, declare, set of accounting books store vouchers, invoices says in article 10, article 11 and article 12 of the law on special consumption tax, the mild or severe depending on the extent to which were warned or fined according to the regulations.
2-organize, import personal tax evasion, transport goods without valid documents attached shall in addition submit special consumption tax amount sufficient as a rule also fined from 1 to 3 times the number of pirated time tax. The first offense, be fined; 2nd offense be fined twice; third offense be fined 3 times the number of pirated time tax. Tax evasion cases in bulk or has dealt with the Administration about tax evasion behavior but also violating or tax evasion in large quantities or guilty of other serious cases will be prejudice criminal liability under article 169 of the criminal code.
3-the Organization, the individual tax payer or slow burn fine in the command collect taxes, tax notices, decided to sanction shall in addition submit sufficient amount of tax or penalty under the rules, each day slowly filed also fined 0.2% (two per thousand) on the amount remitted is slow.
4-organizations and individuals interfere with the Customs Agency, customs officers examined the cargo, raw materials or arbitrarily break the sealed warehouses, storage of raw materials within the seal of the Customs infringement depending on the extent, then, dealt with according to law.
5-organization, personal tax filing delays, forfeit shall be handled as follows:
-Extract the base's money in the Bank to pay tax, fine. The Bank has the responsibility to implement the priority mode to extract money from foundations in the Bank to pay tax, the penalty filed by the decision of the customs authority.
-Custody of goods, exhibits to ensure enough tax money, fine.
-Asset border Design according to the provisions of the law to ensure that tax money, fine.
Competence, infringement sanction procedure special consumption tax law made in accordance with the Decree of the Government on the regulations sanctioning administrative violations in the field of taxation and the circulars of the Ministry of finance.
6-the handling of breaches of tax officials and other individuals in the enforcement of the law on special consumption tax: a) Customs officers or other individuals taking advantage of a position of authority to constitute the embezzlement of special consumption tax money must then compensate the State the full amount of the special consumption tax has embezzled , constitute, depending on the extent to which violations were disciplined, the administrative sanction or prejudice criminal liability under the law.
b) Customs officers or other personal advantage of a position of authority cover the breach or the rules of the law on special consumption tax, the lack of accountability in the enforcement of the law on special consumption tax, such as: intentionally incorrect tax calculation (reduction in the number and quality of goods than the fact of IMPORT-EXPORT goods , calculate the wrong tax calculation, tax rates applied in the wrong, wrong tariff items); cover for the tax payers do not check out chemical burn of IMPORT-EXPORT goods customs declaration procedures still allows EXPORT, ... they must compensate the tax money for the State budget. Depending on the extent to which violations were disciplined or arrested save for criminal liability under the law.
c) Customs officers due to lack of responsibility or deliberate mishandling, damage to the taxpayer or the person who dealt with such as: tax calculation wrong (wrong number, tax rates, tax rates); tax handling for rows that have been prescribed exemptions; penalizing wrong regulation mode ... then have to claim the full amount of damages to tax payers or dealt with.
VII/complaints and TIME LIMITS 1-time complaints and complaint-handling organisations, individuals subject to special consumption tax have the right to complain to law enforcement special consumption tax not true for celebrated, that individual. In the time of the complaint and pending claims, the organizations and individuals it must still submit sufficient and timely special consumption tax which the customs agency announced, if slowly filed will be fined according to the General rules.
-The complaint must be sent to the customs tax notice or processing decisions within 30 days from the date of the notice or the decision process.
2-authority to handle complaints.
a) complaint about the special consumption tax first of all by the Customs Bureau of the province, the city where the tax notice or decides to handle the resolution. The Customs Bureau of the province, the city where the tax notice or decides to handle the resolution. The Customs Bureau of the province, the city must consider settlement within 15 days of receipt. For complex cases, it takes more time to resolve the slow settlement deadline for nor too 30 days from the date of receipt.
After reviewing a complaint, the Bureau of customs in the province, the city must have a written reply to the complainant and to change the decision process (if any).
b) If the complainant does not agree with the decision to answer the complaints of the Customs Bureau of the province, city or more than 30 days of receipt that the Customs Bureau, the city has not yet responded, the complainant has the right to appeal to the General Department of customs to settle.
c) cases had decided to handle the complaints of the General Department of customs that the complainant is still not satisfied then has the right to appeal to the Minister of finance.
Case detection and concluded the man opened tax evasion or confused about the special consumption tax, the Customs authorities have the right to access the cash within 3 years from the date of man, tax evasion or confused about taxes.
VIII/IMPLEMENTATION 1-this circular effect examination into applying to the import declarations registered with customs from 1 January 1996.
2-customs Bureau of the province, the city is responsible for organizing and directing the correct implementation of the law on special consumption tax and other documents guiding the implementation of the law on special consumption tax.
In the process of implementing if what obstacles the unit reflect on the General Department of customs to research additional amendments promptly.
Bùi Duy Bao (signed)