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Circular 12/tchq-Kttt: Temporary Guides The Implementation Of Decree No. 95/cp Dated December 27, 1995 Detailing The Implementation Of The Law On Special Consumption Tax And The Law On Amendments And Supplements To Some Articles Of The Law.

Original Language Title: Thông tư 12/TCHQ-KTTT: Hướng dẫn tạm thời thi hành Nghị định số 97/CP ngày 27/12/1995 quy định chi tiết thi hành Luật thuế tiêu thụ đặc biệt và các Luật sửa đổi, bổ sung một số điều của Luật...

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GENERAL CUSTOMS
Numbers: 12 /TCHQ-KTTT
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, February 9, 1996

GENERAL CUSTOMS
********

THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
********

Numbers: 12-TCHQ/KTTT

Hanoi, February 9, 1996

IT ' S SMART

OF THE 12TH CUSTOMS UNION TCHQ/KTTT ON FEBRUARY 9, 1996 THE INTERIM GUIDANCE OF THE 97 /CP DECREE ON 27 DECEMBER 1995 OF THE GOVERNMENT REGULATED THE IMPLEMENTATION OF SPECIAL CONSUMPTION TAX LAW AND REVISED LAWS, ADDING SOME OF THE LAWS OF THE LAW. SPECIAL CONSUMPTION TAX

The amended Law Base, which complements some of the provisions of the Special Consumption Tax Law, was held by the National Assembly IX Congress 8 through the day 28-10-1995.
The Government of Decree No. 97 /CP on 27 December 1995 of the Government rules the implementation of the special consumption tax law and amendments, additions, some of the provisions of the Special Consumption Tax Act.
While waiting for the Ministry of Finance of the Finance Ministry to enforce the Government's 97-12-1995 Decree on 27-12-1995.
The Directorate General for the temporary instruction performed as follows:

I/ SCOPE APPLIES SPECIAL CONSUMPTION TAX:

1-Object tax calculation specifically for imported goods:

a) Import goods must submit special consumption tax:

-cigarettes, cigars.

-Alcohol

-Beer.

-Artillery.

-Gas of the type, Napta (Naphtha), reformade Component and gasoline-made preparations for the project.

-Cars up to 24 seats (including the form of SKD) and automobiles, other vehicles designed to carry people just carrying goods, cars.

b) The temporary wear that has not yet collected Special Consume Tax

-The artillery line of the type (including fireworks) is a restricted entry by Directive 406/TTg dated 8-8-1994 by the Government, appendix 1 accompanied by Decision 864/TTg on 30 December 1995 by the Prime Minister.

2-Special consumption tax subject

Organizations, individuals, social unions, established enterprises, and operating under the Foreign Investment Laws (under the so-called basis), when importing items of taxable tax are especially subject to special consumption tax.

The entry of the mandate is subject to a special consumption tax subject. The importation facilities of special consumption tax items must pay a special consumption tax at the Customs office where the procedure is imported.

II/ SPECIAL CONSUMPTION TAX BASE FOR IMPORTED GOODS:

The number of special consumption taxes on imports is calculated in the following formula:

The tax number consumes the Tax Tax Value

special must submit = import x unit x unit (%)

1-Number of imports:

The number of imports as a particular consumption tax base is the number or weight of imported goods on the import of the imported Customs.

2-Special consumption tax value:

a) For the imported goods the special consumption tax price is defined as follows:

Tax Value Tax Value Special consumption = import + import

The value of the base import tax on the regulation at the Government's Resolution 54 /CP on 28-8-1993, the Ministry of Finance of the Treasury and Principles of the Ministry of Finance and Principles of the Ministry of Finance and Principles of the Ministry of Finance and Customs of the Customs and Bureau of Customs.

b) The case of a number of objects that are exempt from the import tax under the provisions of the export tax law, the import tax, the special consumption tax price is defined as follows:

-First of all, the import tax is in the same principle as usual cases, but no import tax notification, only the amount of import tax is calculated plus the import tax price as instructed in the upper section to base the standard tax base. In particular.

c) The special consumption tax rate is applied collectively as the rate used to calculate the import tax according to the existing regulations.

3-Tax Rate:

The special consumption tax rate (%) is the specific prescribed rate of each item at the Particular Consumption Tax prescribed at article 7 Decree 97 /CP on 27-12-1995.

A 75% tax-tolerant beer item only applies to metal-packed (cans) beers.

Imports of alcohol imports 15% must be registered for products and procedures prescribed by the Ministry of Finance. If this is not eligible, the tax rate is particularly consumed according to the rate of the alcohol consumption.

-Car items: only tax revenues in particular for cars designed to carry people, including a vehicle designed to carry people just carrying goods from 24 or more seats, and cars racing, (the types of vehicles belonging to number 8703 in the import tax), the blue car.

-A SKD-type motor vehicle is also subject to a special consumption tax according to the special consumption tax rate of the electric vehicle (CBU) according to each type of seat.

III/ CASES DO NOT HAVE TO SUBMIT SPECIAL CONSUMPTION TAX:

Article 3 Resolution 97 /CP on 27-12-1995, the goods are subject to a special consumption tax if imported in the following cases do not have to pay special consumption tax taxes. Specific sequences and procedures that are used to the following:

1-For the non-reimbursable aid row, the procedure consists of:

-A project of aid or agreement between the Government of Vietnam with foreign organizations or an aid agreement or an aid message.

-The text allows for the reception, distribution or use of the aid of the ministry of the ministry or the department of UBND, the city of TW.

-The import permit issued by the Commerce Department is not reimbursable. On that basis the Board of Management and Receiving Aid (the Ministry of Finance) issued a certificate granting the non-reimbursable aid to the Customs Administration not to collect special consumption tax.

2-The temporary imports to the fair, the exhibition that time the market forecast, the exhibition in the time of the prescribed tax filing (30 days), the procedure consists of:

-Papers or invitation papers, exhibitions;

-That goods import permit issued by the Ministry of Commerce or the General Department of Customs in which it is clear: the order of entry, re-entry for the fair, exhibition along with the time of the market, the exhibition.

The customs agency where imports are liable to be closely monitored, if the expiration of the fair, the deployment to which the organization, the individual does not re-export, is in five days following the filing of a special consumption tax; if not prescribes it. All right, let's find out, we're going to collect the special consumption tax and the prescribed fines. In the event of a market for a market, the exhibition exceeds the deadline of the regulation tax (30 days) that must pay a special consumption tax under the specified deadline and be reimbursable of the special consumption tax when reexporting is specified specifically.

Merchandise for the fair, the exhibition allowed to sell in the Vietnamese market (including for, say, donate ...) is required to declare a special consumption tax in the direction of this 8-item point.

3-For goods imported under the International Treaties Signed By The Vietnamese Government or participation in tax-free regulations, the implementation of the tax exemption under specific regulation at these treaties.

The imports of individuals, organizations and foreigners are entitled to the standard exemption under international treaties such as:

-The agency of the diplomatic and employee representatives of these organizations.

-The ranks of the foreign consuls and the employees of these organizations.

-The line of international representatives in Vietnam and the staff of these organizations.

These are the agencies, individuals who are specifically regulated at the Ordinal Ordinal Rights of the Privilege Exemption for Foreign Affairs Agency, Foreign Consul and Representative Agency of International organizations in Vietnam and by Protocol No. 73 /CP on 30-7 July 1994. The government (called the Foreign Affairs Agency).

The number, strain of imported goods and the exempt tax exempt object specifically regulated by the Trade Union-Ministry of Foreign Affairs-Ministry of Foreign Affairs-Ministry of Finance and General Customs.

4-For goods to transport transit, transfer or borrowing routes across the Vietnam border under the Government ' s provisions in addition to having to fully implement the provisions of the Ministry of Commerce and Customs General, there must be the following testimonies: to show for the opportunity. Customs official:

-The Ministry of Commerce ' s work allows for the service of the transit, the transfer or the work of the Directorate General of Customs allowing foreign owners to borrow sugar.

-Copy (there is a record) transit contract or a copy of the purchase contract, which is sold to the transfer service.

-License issued by the Ministry of Commerce.

In the process of transport on the territory of Vietnam, no goods were consumed in any form, not automatically dismantled in any form. At the same time, supervised by the regulation of Customs from the arrival of the store to the export door or from the arrival of the store to the arrival of the store to the territory of Vietnam.

5-By regulation at Article 3 Decree 97 /CP on 27-12-1995, the goods are supplies, materials imported to foreign countries under contract signed and the food export is exempt from the special consumption tax.

The Bureau of Customs, the city of the city, is responsible for the management of the special income tax on imports to provide foreign services under the guidelines of the General Administration of Customs at the management of public goods ... issued with QE 126 TCHQ/QE. 3 April 1995 of the General Customs Service.

Raw materials or other goods due to foreign payment of public money if a particular consumption tax is required to pay special consumption tax upon imports.

6-Goods in the standard of taxable baggage are carried by the people of the Vietnamese and foreigners when entering through the Vietnamese border.

The goods, exempt luggage consumed especially when entering the scene include alcohol, beer, tobacco in particular quantities that have been specified at the Government's 17 /CP Decree on 6 February 1995 by the Government and the 63 TCHQ/GSQL on 20-2-1995 by the General Customs Administration.

7-The goods are supplies, imported raw materials for the production of exports and product exports over the regulation deadline (90 days); the procedure for not collecting special consumption tax revenue performs as the guidance on import tax in this case in the United States. Number 53 TC/TCT on 13-7-1995 by the Ministry of Finance; the case of non-export products in the prescribed term must pay a special consumption tax part of the item, the corresponding raw material, and refund of the special consumption tax when exporting the product.

It is a 90-day case since the date of the official tax announcement that the product has not been published, and the tax refund will be specified in section 6 part IV of this message. The Bureau of Provinces, the city base on the above regulations to make no special consumption tax revenue for the specified cases at point 1, 2, 3, 4, 5, 6, 7 part III of this is by closing the "Special Consumer Tax Income Tax". And then the head of the Department of Customs, the city of browsing.

8-In cases of not collecting special consumption tax at point 1, 2, 3, 4, 5, 6, 7 Part III of this Notice when the reason of the cases is not required to file a special consumption tax change as: The aid row uses on the purpose of the project program. The import of the exemption must be re-exported but not re-exported; the raw materials imported for foreign service but domestic consumption or not export of a household product ... then in the two-day period since the uncollected conditions date. the tax changes compared to the regulation, the import owners must have a responsibility to declare to the Customs Bureau which has made the procedure importing shipments to the agency. Customs makes the procedure of collecting enough special consumption taxes.

IV/ REFUND OF SPECIAL CONSUMPTION TAX:

When the proposal for a refund of the special consumption tax rate has submitted to the organizations, the individual must fully publish the following papers:

1-The imported goods have paid special consumption taxes but also stored the warehouse, which circulate at the store but is allowed to re-export, must have:

-The work offering to refund the special consumption tax is clearly stating the reason for completion.

-The import and export statement has the liquidity of the Customs authority. The export of the Customs Department must have the Customs Agency's confirmation that the inventory is stored, stored at the store or under the supervision of the Customs and in the customs area of the Customs.

-The receipt for special consumption tax.

-XNK trusts contract (if it is a XNK mandate).

2-The goods have paid special consumption tax, but the practice of importing less, must have:

-The work offer to refund the special consumption tax.

-The import permit issued by the Ministry of Commerce (if available).

-Department of Customs that imports the customs of the Customs agency.

-The receipt for special consumption tax.

-A sales order or a sales bill.

-Certificate of protocol.

3-For imported goods unsuitable for quality under contract, import permits (due to foreign owners send the wrong), have the authority of the agency with the authority to test and confirm the foreign owner that is allowed to import, then the Department of Customs. testing and redefining the special consumption tax rate must submit, if the submission is reimbursable by the amount of taxes submitted, if the payment is required to submit additional taxes.

The case of being allowed to export returns to the foreign side is to refund the number of special consumption taxes submitted, the procedure consists of:

-Import permits and export permits issued by the Ministry of Commerce (if available).

-The purchase contract.

-Foreign owner's confirmation text on the delivery of the wrong quality according to the contract.

-The agency's office has jurisdiction over Vietnam.

-Import and export sales have confirmed the number of practices, the number of practices of the store customs agency.

4-The temporary import for the fair, the 30-day overtime exhibition has paid special consumption tax: the procedure consists of:

-Papers or invitation for a fair, exhibition.

-A permit to import or export goods or by the Ministry of Commerce (if any) or by the General Customs of the Customs to be noted for the order of entry, reentry to the fair, exhibition along with the timing of the market, the exhibition.

-Import of imported goods, export-validation, enforcement agencies.

-The receipt for special consumption tax.

5-The goods imported during the transport, the impulsable, the loss has a good reason, there must be:

-Licensee issued by the Ministry of Commerce (if available).

-The import affidavit confirms the enforcement of the Customs agency.

-The receipt of the agency's imports of imports with the authority to test the damage, loss of the shipment in the transport process.

-The import of imported goods is accompanied by shipment: the invoice, invoice ...

6-The imported raw materials for production of over-term exports (90 days) have paid special consumption tax, must have:

-The public offering a refund of the special consumption tax has submitted (there is a specific program on the number of exports, the standard of export of imported materials, the amount of special consumption tax reimbursable) confirmed by the Local Tax Service of the Standards, the rating It ' s a waste of raw materials used in the production of exports.

-A sales contract with the buyer in which record numbers, rules, qualities, races ... export goods.

-Import license, export permit issued by the Ministry of Commerce (if available).

-The export of imported goods; the export of exported goods has the liquidity of the Customs agency.

-The receipt for special consumption tax.

-Export export contract, import (if import export).

7-The temporary import to reexport has been filed tax under the specified deadline (30 days) must be available:

-The work offer to refund the special consumption tax has submitted.

-Import import license, Reexport license issued by the Ministry of Commerce (if available).

-The export of imported goods, the export commodity publication with liquidity and validation of the customs agency in terms of quantity, weight, strain of re-export income.

-Foreign trade contract (original or copy of the record).

-The receipt for special consumption tax.

-Import (if export export)

The export of the imported goods did not pay a special consumption tax according to the Customs announcement but also during the filing of the repayment tax, the receipt must be fully discharged, but the receipt of taxes was replaced by the customs receipt of the Customs office. Yeah.

8-The imports that Vietnam ' s business receive as dealership, sales to foreign countries must register ahead with the Ministry of Finance, when the special consumption tax refund must be:

-The document offers a refund of the special consumption tax.

-The export permit issued by the Ministry of Commerce (if available).

-The export of exported goods with liquidity and confirmation by the Customs Service.

-The receipt for special consumption tax.

For cases of 1, 2, 3, 4, 5 on this, the Customs department confirms, the tax collection department checks back and makes a special consumption tax refund procedure. The head of the Bureau of Customs, the city, signs the tax refund and agreement with the tax subject to subtract the following taxes. The unit case did not enter the following term, the Bureau of Customs confirmed and recommended that the Ministry of Finance refund the special consumption tax.

For the stated cases at point 6, 7, 8 Customs agencies when the collection of special consumption taxes were deposited into a private account at the treasury. The total base tax on the procedure has stipulated to review and determine the special consumption tax. Based on that decision, the Bureau of Customs gave the order to the unit from the deposit account above the Treasury during the seven-day period of work.

9-In addition to cases of non-tax income specifically prescribed in this section III This Smart, other cases import a special consumption tax subject despite being exempt from import duties but still have to file a special consumption tax under the prescribed regulation. of the Treasury Department.

V/ REGISTER, PRESCRIBATION OF SPECIAL CONSUMPTION TAX

1-Tax filing and registration:

-The goods importation agency in particular consumption tax must be listed on the imported goods Customs.

-The Customs Agency upon receiving the entry of the Overseas Customs Department must closely examine the special consumption tax grounds that had been specified at Chapter II Decree No. 97 /CP on 27 December 1995 of the Government, which determines the right amount of special consumption tax. filed a tax notification procedure for a tax filing object for a time of 8 hours from the date when the registration of the imported goods sheet.

The special consumption tax on imported goods must pay a special consumption tax levy to section 17 (special consumption tax) class, paragraph 03 (Foreign Trade), type 07 (Commercial Supply), the corresponding chapter (not accounting for). Chapter 51A) of the current budget item at the state warehouse. Private consumption tax in particular is raw materials for the production of exports, the income goods to re-export, the imports as foreign trade agents are filed into the deposit account at the treasury, the Customs agency is used only money in the United States. This account for tax returns on the case of the refund is specified at point 6, 7, 8 entries IV of this message.

2-The procedure for manifest and transporting goods:

-The entry base imports the goods, along with the calculation and notification of import tax, if the item is subject to a special consumption tax: The Customs Department and informed the subject of import of special consumption money must submit, while also writing to the book. The log follows the following: number, date ... of the affidavit; the amount of tax money consumed specifically must be filed.

-By regulation at Article 12 Decree No. 97 /CP on 27 December 1995 of the Government, the special consumption tax on imported goods must be filed along with the deadline for import of import taxes being within 30 days of the date received special consumption tax notification of the Bureau. Customs. For imported goods to produce exports, the term tax rate is 90 (ninety) days.

-The Bureau of Customs ' s tax notification base is organized and the individual must submit enough of the special consumption tax in the statute of limitations. If you slow down each day is fined 0.2% (two parts per thousand) of the slow tax return.

For non-commercial imports, tranche, special consumption tax must submit just before the end of the line.

The regime reported a special consumption tax collection of the Department of Provincial Customs, the city with the Directorate General of Customs and the Ministry of Finance implemented as the regulation of the existing import tax report.

VIOLATION OF VIOLATION

In accordance with Article 20 of the Special Consumption Tax Law and Section 1 Article 20 is amended at Article 1 The Amendment Law, which adds some of the provisions of the Government 's Special Consumption Tax Law and the Government' s decree on the regulation of administrative violations in the tax sector then:

1-Organization, the individual does not do the right regulations on registration procedures, prescriing, the number of accounting books accounting from, the invoice said at Article 10, Article 11 and Article 12 of the Special Consumption Tax Act, depending on the light or weight level that is warned or fined. I mean, the money is

2-The organization, the individual who imports tax evasion, transports goods with no evidence from an accompanying valid, but in addition to having to submit enough of the special consumption tax on the prescribed amount of 1 to 3 times the amount of bootlegit taxes. Violation of the first, a one-off penalty; the second offense was suspended twice; the third violation was fined three times the amount of a contraband tax. The case of tax evasion with large numbers or has been dealt with administrative treatment of tax evasion but also violations or tax evasion in large numbers or offences in other serious cases it will be traced to criminal responsibility under Article 169 of the ministry. The Penal Code.

3-The organization, the individual who slows the tax or the fine in the tax collection, announces the payment of the tax, the decision to execute, in addition to having to submit enough tax money or regulatory fines, every slow day being fined 0.2% (two parts per thousand) on the amount. Slow down.

4-Organization, individuals who are impedized to the Customs agency, customs officers inspect goods, materials, or self-harm to seal the inventory, the repository during the inspection period of the Customs agency, according to the extent of the violation of the law.

5-The organization, the individual of the tax melon, the filing is treated as follows:

-Extract the basis of the facility at the Bank to file taxes, submit the fine. The bank is responsible for implementing a priority regime extracts the money of the facility at the Bank to file taxes, which is in accordance with the decision of the Customs agency.

-For goods, funerals to secure enough tax, fines.

-The receipt of the property by law to ensure the tax money, the fines are missing.

The jurisdiction, the procedure for violating the breach of the Special Consumption Tax Law is carried out by regulation at the Government's decree on the regulation of administrative violations in the tax sector and the Ministry of Finance's guidance.

6-A violation of the violation of tax and other individuals in the implementation of the Special Consumption Tax Law:

a) The Customs Officer or other individuals taking advantage of the position of powers to take advantage of special consumption tax money is required to compensate the State of the entire amount of special consumption tax that has embezzled, depending on the extent of the breach that was dealt with. the law, administrative trial, or the prosecution of criminal responsibility under the rule of law.

b) Other Customs or other persons taking advantage of the authority to cover or intentionally cover the provisions of the special consumption tax law, the lack of accountability in the implementation of the Special Consumption Tax Act, such as: deliberate tax liability (decreased). the number, the quality of goods compared to the actual XNK commodity, the price of false tax, the imposition of the tax rate wrong, the miscalculation of the commodity tax rate); the packaging for the non-censure tax subject that records the XNK Customs Customs still working as the procedure for the XNK, ... If you want to do it, you have to pay for the state budget. Depending on the extent of the breach, which is subject to disciplinary action or is prosecuted for criminal responsibility before the law.

c) Customs Officer due to a lack of accountability or intentional mishandling, causing damage to the taxpayer or the person who is treated as: miscalculation (wrong number, tax rates, tax rates); tax return treatment for rows has been exempated by regulation; sanctions Wrong regime, you have to pay the full amount of damage to the tax subject or the person being processed.

VII/ COMPLAINTS AND TIMES

1-Time of complaint and processing of complaint

-Organization, individuals belonging to the special consumption tax subject have the right to complain about the implementation of the special consumption tax law against the organization, that individual. In the time of the complaint and pending resolution of the complaint, the organization and that individual still have to submit enough and correct the number of special consumption taxes that the Customs agency has informed, if delays will be fined under the general regulation.

-A complaint must be sent to the Customs Agency for a tax notification or decision-making within 30 days of the date received tax notice or decision-making.

2-The authority to handle the complaint.

a) The first special consumption tax complaint filed by the Bureau of Customs, the city where the tax announcement or the decision to handle the settlement. The Bureau of Customs, the city where the tax announcement or the decision is resolved. The Bureau of Customs, the city must review the settlement for 15 days from the date of the adoption. For the complex incident, it takes a long time to resolve, the deadline for the final resolution is not over 30 days from the date of the application.

After reviewing the complaint, the Bureau of Customs, the city must have an answer to the complaint and change the decision to handle (if any).

b) If the complaint does not agree to the decision to respond to the provincial bureau ' s complaint, the city or more than 30 days from the date of the adoption that the Bureau of Customs, the city has not responded, the complaint has the right to complain to the Customs General for the solution Yeah.

c) The case was decided to handle the complaint of the General Department of Customs that the accuser has not yet satisfied, has the right to complain to the Minister of Finance.

The case found and concluded with a tax evasion or error of special consumption tax, the Customs agency had the power to collect taxpayer money for the three-year period from the date of man, tax evasion, or tax confusion.

VIIII EXECUTION

1-This message is effective for applying for registered imports with Customs from 1-1-1996.

2-The Customs of the Provinces, the city is responsible for organizing, implementing the implementation of the right consumption tax law and the guidelines for the implementation of special consumption tax law.

In the process of implementation, if there is anything entangled with the unit reflected on the General Directorate for the study of the revision in time.

I'm Asking

(signed)

Updating

(signed)

I'm Asking