IT ' S SMART

Resolution of Protocol 54/CP

August 28, 1993 of the Government rules out the law of the export tax.

the import, import tax, and the Amendment Law, which adds some of the export tax law, the import tax.

The Government's 54 /CP Protocol on August 28, 1993, of the Government rules out the implementation of the export tax law, import tax; after unification with the Ministry of Commerce, Directorate General of Customs, the Ministry of Finance is implemented as follows:

I. THE TAX SUBJECT AND TAX SUBJECT

1. The taxable subject: all goods permitted to export, import through the store, the Vietnamese border stipulated at Article 1 of Decree No. 54 /CP day 28-8-1993 of the Government are all taxable subject.

2. export goods, imports not subject to export tax, import tax under Article 3 of Decree No. 54 /CP date 28-8-1993:

a) The transit of the transit, the transfer or borrowing of the road across the border of Vietnam by the government, in addition to having to fully implement the provisions of the Ministry of Commerce and the Customs General; when the customs procedure must have the following conditions:

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

A copy (or a copy) contract for transit or copy (with a certificate) contract for purchase, contract for sale to the transfer service.

Export license, export permit for each shipment.

In the process of transport on the territory of Vietnam, no goods were consumed in any form, not automatically dismantled, changed goods. At the same time, the customs and management of the Customs from the store was imported to the export door or from the store to the arrival of the store in Vietnam.

b) The humanitarian aid must be filled with the following papers:-A license to import aid from the Ministry of Commerce.

A certificate of aid to the aid of a humanitarian aid issued by the Board and receiving international aid.

Other papers are related to the reception of the shipment: the menu, the detailed table, the commercial invoice, the insurance certificate.

Based on the conditions and certificates at the point a, b of this item, the provincial customs agency, the city and the port customs conducted the customs management procedure and stamped on the identification of the non-taxable property in the customs affidavit. It is also closely monitored and organized in full storage of evidence from each shipment as customs procedure.

3. Tax tribute:

All organizations, individuals with export goods, imported from the prescribed tax subject at point 1 are subject to tax filing.

The entry of the mandate is that the organization is subject to an export tax, import tax.

II. TAX VALUE

1. The case has a contract to purchase foreign trade and valid certificates under the Ministry of Commerce ' s regulation, the tax price is determined by contract, namely:

a) For goods exported by sales contract to the customer is the sale price at the export door that does not include transport fees (F), the premium (I) from the store goes to the arrival door (FOB price).

b) For imports is the actual price purchase of the customer at the contract entry, including the cost of transport and the premium from the store to the arrival of the arrival (CIF price). In the case of an uninsured import (I) and transport fee (F), the taxpayer must present a valid certificate of charges on the basis of the customs charge to determine the tax price. If the organization, the taxpayer does not appear to be presented with the valid certificates of premiums and transport fees, the customs authority charged the premiums and transport fees in accordance with the provisions of the Department of Commerce regulations.

c) The contract for purchase, sold in the way of a slow pay and purchase price, the sale price on the purchase contract includes both the interest paid, the tax price determined by the purchase price, the sale price (-) the interest payable on the purchase contract, sold.

d) The export tax price, import duties with the manufacturing sector in Vietnam was the actual price purchased, sold under contract at the export of the manufacturing district.

2. For some State items that need management, if the price on the contract is lower than the minimum sales price (for a row person) or the minimum purchase price (for the entry), then the tax price is the purchase price, the minimum selling at the store according to the Treasury ' s price sheet. regulation.

3. The case of an ineligible import of imported goods that determines the price scored on the contract in accordance with the specified format at 4794 /TN-XNK on 31-7-1991 of the Ministry of Commerce (now the Ministry of Commerce) guided; or bought, sold without payment. the bank or without a contract, the tax price is the price sheet provided by the Ministry of Finance.

4. The ratio to determine the value of the export tax, the import tax in Vietnam is the ratio between the Vietnamese and foreign currency issued by the State Bank of Vietnam at the time of the registration of the export goods publication, importing with the customs authority.

For foreign currencies that the State Bank does not publish, then the General Secretary of Customs discusses the State Bank to announce in time of the export tax rate, the import tax.

Each time Vietnam ' s state bank changes the rate, then the Customs General is promptly announcing the new exchange rate for the customs of the provinces, the city which is most uniformed at the rate of the public bank. If, during this time, there was an uncalculated tax statement at the new rate, then in the time of the provincial customs duty, the city adjusted and reinformed the tax rate at the new rate.

III. TAX MANIFOLD

1. The current tax rate is the export tax manifold, the import tariff issued with the Decree No. 110 /HSBT on 31 March 1992, Decision No. 359 /HSBT on 29 September 1992 of the Council of Ministers (now Government) and the 25 TC/TCT decision date. January 15, 1993, Decision No. 216 TC/TCT on 13 April 1993, Decision No. 346 TC/TCT on 10 June 1993, Decision No. 571 TC/TCT on 3/8/1993 of the Ministry of Finance.

2. The preferable tax rate applied to the export of imported goods has enough of the following conditions:

Export goods, imported by trade agreements signed between the Government of Vietnam with the Foreign Government, including the provision of export tax incentives, the import tax specified at the point a 2 Article 11 of the 54th /CP Protocol today. August 28, 1993 and in accordance with the terms of the trade agreement. If the trade agreement does not specify the quantity, the item is not eligible to apply preferable tax rates.

For export goods, that commodity must have a certificate of production in Vietnam;

For imported goods, the commodity must have a certificate of production in the country that signs preferable terms in trade relations with Vietnam.

In order to perform the right-to-face preferable tax, the correct number of records in the agreement, when the export of export permits, the Ministry of Commerce must confirm the number of items that apply the preferable tax on a transfer permit. The customs authority based on the Department of Commerce's license has been obtained by the Revenue Department according to the correct preferable tax rate, the right item and the number of records in the license.

3. The tax rate on the deforms of SKD, CKD, IKD of items that write in the tax statement applies only to those items that have been designated by the state jurisdiction of the standard of the leaves of SKD, CKD, IKD of that item. If the case of entry of the chemical is higher than the specified standards, then the tax is imposed by a tax on a rank. For example, a higher exit than a SKD applies the original tax rate. The exposition is higher than CKD, which applies the tax rate of SKD ...

IV. DUTY-FREE.

Organizations, individuals with export goods, imports of eligible tax exempt cases at Article 12 of the Decree must have full of the following records:

1. For the non-reimbursable aid row, there must be:

The aid project or agreement between the Government of Vietnam with foreign institutions or the document of aid agreement or aid notice;

The text allows for the reception, distribution or use of the aid of the ministry of the ministry or the People's Committee of the provinces, the Central City of the Central Committee;

The entry or mailing menu of the aid to the aid of the aid:

The export export permit issued by the Ministry of Commerce notes the non-reimbursable aid;

On those facilities the Board of Management and receiving aid (the Ministry of Finance) issued a certificate of aid that stamped the unreimbursable aid.

2. For the re-entry row, the re-entry row to attend the fair, exhibition, must have:

Paper or invitation to attend the fair, exhibition;

Export permits or imports of goods issued by the Department of Commerce or the General Department of Customs in which it is clear: A re-entry or re-entry row for a fair, exhibition; market time, exhibition.

The customs authority, where, as a temporary or temporary temporary responsibility for monitoring, the case at all times the fair, the exhibition where the unit, the individual has a temporary but non-renewable goods, or has a temporary but non-re-entry, has to manifest. Tax export taxes; if you do not prescribe it, find out that the import tax or import and penalty tax is subject to the law.

3. For the row the legacy assets must have the following records:

a) For the organization ' s moving assets, foreign individuals who move out of Vietnam at the end of their residency and work in Vietnam, must have:

The decision of the Foreign Government to allow for water;

The certificate took all the time of residence and work in Vietnam by the Ministry of Foreign Affairs;

License issued by the Ministry of Commerce or the General Department of Customs.

All export bans are not considered to be property.

For the organization's moving assets, foreign individuals who were allowed to enter the residence, working in Vietnam were made at the stipulation at Decree 131 /HSBT on 27 August 1987 by the Council of Ministers (now Government).

b) For the goods that are the moving assets of the organization, the Vietnamese individual is allowed to take overseas to business and work, when the expiration of the period of water, there must be:

The decision of the agency has the authority to allow business and work abroad;

The decision to return to the country;

Customs of customs exported when bringing goods abroad;

The import permit of the shipment brought back water.

Based on the real estate, the port customs deal with assets brought out to exempts the assets that have brought them back to the country.

c) For goods used for individuals and families of the individual Vietnamese who settled abroad, when allowed to return to the settlement in Vietnam, or to bring abroad, when allowed to settle abroad, there must be a decision to make a decision. In Vietnam, or the decision to settle abroad.

A high number of consumer goods: automobiles, motorcycles, televitiles, refrigerators, and air conditioning were brought only to the tax-exempt only one.

All other goods brought in with a large number of properties to sell the sword must be taxed.

4. For exports, imports of organizations, foreign individuals enjoy the standard exemption under international treaties, must obtain an export permit issued by the General Department of Customs.

5. For goods as supplies, the raw materials imported to foreign to the foreign country and export under the signed contract, must have:

The contract contract (the original or copy must be a sign of the evidence) sign with the outside, which has a clear record of the method of supply of raw materials, materials, payers, integer consumption, materials, quantity of materials, household materials, and finished goods, Public payment terms.

The import permit issued by the Ministry of Commerce, which notes goods imported to domestic abroad;

The contract is imported (if it is an import).

The unit of recognition for foreign goods must be a tracking, public goods management by contract, to register with the provincial customs, the city. The General Bureau of Customs specifically provides specific regulatory and regulatory systems for public goods for foreign workers to guide the most modern local customs navigation in the country.

For foreign goods for foreign countries, only exempts the import tax of the raw materials, materials for the household. Equipment, vehicles, manufacturing tools or raw materials, foreign materials payment of public money, when imports are subject to import taxes. The case of importing the raw material, the material for foreign service, but the export of the product must be declared and submitted to the number of imported taxes that have been exempt under the provisions of the VI section below. If you do not declare, in addition to retrieving the import tax on two to five times the tax number does not declare.

At the end of the contract, the unit must aggregate the decision, report to the customs agency on the number of imported materials, the exported goods, the number of surplus, the lack of material. After 45 days, since the end of the contract (under the final deadline of the contract), if the unit has not yet reported a decision, the agency will cease to serve as an import tax exemption for the shipments of the following public contracts. Simultaneously retrieve the import tax in accordance with section VI below.

The customs authority is based on these regulations to serve as duty-free procedures for the prescribed cases in section IV of this message.

V. FOR FREE, TAX CUTS.

The organization, personally, when there is an export row, imports from the case of the given trial, reduced by regulation at Article 13 of the Protocol that needs to be published with the Ministry of Finance of the following records:

1. For direct imports of direct service to the security organization, defense, for the organization of scientific and educational research, training, on the basis of a yearly plan that has been approved by the Ministry of Directors:

a) The specialty imports serve directly to the security organization, the defense;

The plan, a specific category in terms of quantity, class of specialized imports for each unit, led by the leadership of the Politburo, after having a unified opinion with the Ministry of Finance. The plan must be registered from the beginning of the year with the Ministry of Finance.

The bill recommended that the tax exemption confirm the nomination of the leader of the ministry.

Import license issued by the Ministry of Commerce.

The overseas imports issued by the customs (liquidity and taxation).

The contract is imported (if it is an import).

b) The imported specialty used directly for the organization of scientific and educational research:

The profile of scientific research, education, training, including:

The decision to approve the ministry, the state level.

The category of goods needs to be imported to perform the subject, which is governed by the Minister of Management.

The office offers duty-free.

Import license issued by the Ministry of Commerce.

The overseas imports issued by the customs (liquidity and taxation).

The contract is imported (if it is an import).

Specialized imports serve directly to the security organization, defense, scientific and educational research organization, training when it is exempt from import duties if the use is not correct, and the import of imported taxes is exempt. The attempted case did not declare, in addition to the retrieval of imported tax, which was exempt from 2 to 5 times the tax amount must be filed.

2. For the export of exports, the importation of the foreign capital of foreign investment and of the foreign side in addition to business cooperation on the basis of business cooperation in each special case needs to encourage investment (regulation at Article 11 of the export tax law). The import tax, the import tax. After the unification of the Ministry of Finance, the State Committee on Cooperation and Investment will review each specific unit tax-exempt for equipment, machinery, parts, vehicles, vehicles, and imported materials into Vietnam by regulation. at Article 76 Decree 18 /CP on 16 April 1993 of the Government, the Ministry of Finance as a tax-free procedure for each specific shipment.

The profile needs to be reviewed by the tax-free each shipment consists of:

The unit's offer.

The Committee agrees to be exempt from the State Committee on Cooperation and Investment;

The export plan is approved by the Ministry of Commerce, which must be clear: equipment, machinery, spare parts, manufacturing vehicles-business (including transport) and imported items into Vietnam to invest in infrastructure construction. or to create an asset that tries to implement a business partnership contract;

The license to import the shipment;

Customs statement issued by customs.

3. For the goods being a gift, gift of organizations, foreign individuals for organizations, Vietnamese individuals and vice versa, there must be:

Import tax exemption, export tax;

Export permit issued by the customs authority;

Inform or decide to donate to the owner.

Subject, the tax-exempt gift rating is the base on 28 July 1992 of the Ministry of Finance's 28 TC/TCT. The individual is a gift of the organization, the Vietnamese individual for foreign individuals, and vice versa only to receive a tax waive as a gift to each individual with a shipment of no more than $100. In case a shipment is donated to many people, each person is only exempt from the $100 range and the total shipment price does not exceed $1,000.

Every batch of gift rows if the specified rating is above, the import tax must be filed for the entire shipment.

A gift is a gift of state goods that govern quotas, not tax-exempt. Except for some special cases, the Ministry of Finance will review, specific processing.

Based on regulatory filings at this point of 1.2.3 items, the Ministry of Finance (Tax Directorate) reviewed and decided to exempt the tax exemption for each case; the customs agency based on the Treasury ' s tax-free decision, which worked as customs procedures for imported and imported goods. statement on the affidavit: "Tax-free by Decision Number ... date ... month ... year ... of the Ministry of Finance". For goods, the individual is a gift for the individual of the specified level, the base to the procedure, the prescribed profile, the customs authority, and the procedure.

4. For imports for duty-free sales, there must be:

I offer you a tax exemption.

The license to be granted tax-free sales by the state agency has jurisdiction;

Quota or import plan approved by the Ministry of Commerce;

The license to import the shipment;

Customs law has controlled the tax.

Based on these records, the Treasury Department has a tax-free decision. The customs authority is based on the Ministry of Finance's tax-free decision (Total Tax Directorate) that performs the procedure and stamp the "Tax Free" sign into the customs affidavit. Quarterly (the first 10 months of the following quarter), the duty-free sales business unit must report the decision to sell duty-free sales with the Treasury Department (Tax Directorate). For a 30-day period, if the unit does not submit a report of the decision, the Tax General is liable to notify the customs of the procedure as the procedure for importing the tax-free goods until the unit sends a full report of the decision.

5. For imported goods in the transport process, the imposition is damaged, the loss has a good reason, yes:

Export export permit issued by the Ministry of Commerce;

The Journal of the Imported Imported Goods Customs of the Store for Practical Goods Export;

The receipt of the import of the export of the VINACONROL agency on the damaged, loss of the shipment in the transport process.

The export of imported goods by shipment: invoice, menu ...

The city's provincial customs agency, based on the extent of the damage, the damage was taken by the VINACONROL, which was subject to relevant records for reducing the corresponding tax on each specific case, stipulated at Article 14 of the 54th Protocol /CP on 28 August 1993. of the Government.

6. For warranty row:

The principle of warranty is tax-free. The price case must pay for the whole shipment for the amount of row (both the amount of warranty) that is low below the minimum price of the price table, the customs tax authority for the whole shipment (including the warranty) at a minimum price.

VI. COLLECTING EXPORT TAX, IMPORT TAX.

In accordance with Article 15 of the Government's 54 /CP Protocol on August 28, 1993, when the reasons for the cases are exempt from taxation, the tax exemption in accordance with the IV items, V has changed differently from regulation such as:

Aid supplies use other purposes other than the project program;

The row of re-entry, reentry for re-entry for the fair, exhibition, but not re-export (for the entry row) or non-re-entry (for the temporary row);

Imports of organizations, foreign individuals were entitled to tax-free standards under the re-entry regime at Decision No. 131 /HSBT on July 28, 1987 but did not re-export, transfer in Vietnam market to organizations, individuals and others. does not enjoy the standard of lease;

Specialty imports serve directly to the security organization, defense, scientific and educational research organization, training that has been exempt from import duties, but does not use the service for security purposes, defense, scientific research and education, training, education, and education. And he brought it, and sold it.

Goods are supplies, imported materials to foreign countries that have been exempt from import duties, but are consumed in the Vietnamese market or do not export goods to foreign countries which sell in Vietnam;

Imports of foreign and foreign investment enterprises in addition to business cooperation were exempt from import duties, but were sold in the Vietnam market;

The chemicals were damaged, lost during the transport, impulsable, but then redetermined not to be damaged, lost, etc.

The hosts imported in the 2-day period, since the day of the free reason, the tax reduction changed in comparison to the regulation, which must be responsible for declarations with the customs agency, which has made the export of shipments of goods exempt, tax cuts, so the customs agency does. The procedure for the amount of tax revenues has been waive, down.

Tax revenue base: price, rate, tax rate determined by price, rate, tax rate at the time of reason for the exemption from tax changes.

VII. REFUND THE TAX.

1. When the offer of a refund of the export tax returns, the import tax has submitted, the organizations, the individual must fully publish the following papers:

a) For the imported goods that are already paying taxes, which save the warehouse, save the beach at the store, but are allowed to reappear to have:

The publication of the import tax refund was submitted, stating the reason for completion;

Export and export permits issued by the Ministry of Commerce;

Importation of imported goods and exports with liquidity of the customs authority. The official export of the customs department must have the customs confirmation of the customs department, which circulate at the border or cargo store still under customs supervision and in the customs area of the customs;

Receipt of import tax;

The contract is imported (if it is the export of the mandate).

b) For an export tax that exports but no more, there must be:

The publication of the export tax refund was submitted;

Export license issued by the Ministry of Commerce;

The customs of the export goods export, there is a confirmation of the customs agency that the airline is not exported by the affidavit;

The receipt for export taxes.

c) For the goods that paid export tax, import tax, but the actual export or imported practice is less, there must be:

The publication of the export or import tax refund is submitted;

Export or export permit issued by the Ministry of Commerce;

The publication of the export or import goods customs of the customs bar;

Receipt of export tax or import tax;

A sales receipt or invoice.

d) For unsuitable imports of quality compared to the contract, the import permit (due to the foreign owner to the wrong), which has the authority of VINACONROL, has the confirmation of foreign owners, then the entry unit is responsible for working specifically with the following: The Department of Commerce grants a license to apply the import permit accordingly to the imported goods. Based on a reissued permit, the customs authority checks and redetermines the tax return to collect the appropriate tax. If the unit has been submitted, the tax return will be reimbursable.

For goods, materials imported to produce export goods must be available:

The public offering a refund of the import tax has submitted (there is a specific equation of programming in the number of export goods, the consumption of imported materials, the number of applied import tax) confirmed by the local tax department and the upper level governing body. Raw materials, materials used in the production of exports.

The contract exports the goods signed with foreign countries (which has clear amounts of numbers, rules, qualities, strains, etc. export goods);

Export license, import of the shipment issued by the Ministry of Commerce;

The customs of the imported goods customs had the liquidity of the customs authority;

Receipt of import tax;

Import of export, import (if export-import).

e) For imported goods for reexporting, or temporary goods exported to reimport, there must be:

The public offering to refund the import or export tax returns submitted;

Export license, import of the shipment issued by the Ministry of Commerce, in export license, the import must be made clear: The temporary re-entry, the temporary row of re-entry;

Importation of imported goods and exports has liquidity and validation of the customs authority in terms of quantity, weight, or re-entry of goods of renewable or re-entry;

The foreign contract, signed between the seller and the buyer, the original (or the copy of the testimony), among them the number, the weight, the quality, the category, the goods purchased;

Receipt of import or export tax;

The contract is exported, imported (if goods export, import of the mandate).

For either the income or temporary goods that have not yet filed tax on customs notice but also in the time of the tax filing that have been in fact re-exporting or re-entering it must be published: Customs tax of the customs authority (on behalf of the receipt of tax).

g) For the imports of a number of Vietnamese businesses are allowed to enter as a delivery agent, sales for foreign-registered foreign countries with the Ministry of Finance, when applying for import duties, must have:

The document recommended for a refund of the import tax;

Export license issued by the Ministry of Commerce;

The publication of the export of exported goods with liquidity and validation of the customs authority;

Receipt of import tax.

2. Tax refund judge:

For cases a, b, c, d of the point of this item, the control department confirms, the tax collection department checks back and makes a tax refund procedure. The director of the provincial Customs, the city signed the tax refund and agreed with the tax refund to subtract the following taxes. The case of the tax number must be completed and the unit has no subsequent term entry, the customs confirmed and recommended the Ministry of Finance (State Budget) to refund the unit.

For the case, e, g the customs agency when the tax collection is sent into a private account at the treasury. When the tax returns are required, the Treasury Department is based on the prescribed profile at the point, e, g this item to review and sign the tax refund decision. The customs agency based on this decision made the tax refund from the deposit account above the treasury during the seven-day period of work.

VIII. DEALING WITH VIOLATIONS.

1. The handling of the violation of the tax fraud acts of the prescribed tax subject at paragraph 3, Article 17 of the Government's 54th /CP Protocol on 28/8/1993; The subject of taxes if there is tax fraud, other than tax access is subject to the required tax. The penalty is as follows:

No import of imported goods: first violation of 2 times the tax of fraud; the second violation of three penalties; the third violation of a five-fold penalty.

The export of imported goods is not true to the actual export of the cargo, such as: in terms of quantity, strain, commodity qualifications ... ; false declarations of import export, or the status of imported goods to benefit exemplifying, lowering taxes; declare lower tax rates lower than the actual price of purchase; filing, certificate from semi-counterfeit purchase, then: violation of the first penalty by two times tax numbers Fraud; violation of the second penalty in three times; the third violation returns to a fine of five times the tax fraud.

In the event of a severe breach of the breach, organized crime, large level of fraud, job use, jurisdiction or circumstances of natural disasters, epidemics, foes to violate, after violations of fugitive behavior, criminal coverages ... then from time to time. The first violation can be fined up to three times the tax fraud (for non-declarations of import export) or be fined up to 2 times the number of fraudulent taxes (for non-actual non-executive order of import, the target of entry, error). the state, the tax value is lower than the actual price for purchase, filing, certificates from semi-counterfeit goods.

When the tax-filing object was found to be tax fraud, the customs agency decided to punish and collect the fines; in case other agencies discovered tax fraud, the agencies aggregated the case of the decision-making customs decision. and collect the fine by the rules.

Individuals who evade tax in large numbers, or have been executed by the regulations of regulations above the regulations of the third or third time, but also to violate or evade taxes in very large numbers, or committing crimes in other serious cases, are subject to criminal responsibility. pursuits to Article 169 of the Penal Code.

2. breach of violation of other tax and personal cadres prescribed at Article 20 of the Government Decree 54 /CP on 28/8/1993 by the Government; the Ministry of Finance specifically regulates the violations as follows:

a) The tax officer or other individuals taking advantage of the office, the authority to occupy, embezzled export tax, the import tax, then the compensation to the State of the entire tax amount has been appropriated, embezzled. Depending on the extent of the violation and trial of discipline, administrative punishment or prosecution of criminal responsibility pursues to the provisions of the law.

b) Tax officers or other individuals taking advantage of the office, the authority to cover the offender, or intentionally left the provisions of the export tax law, import duties, lack of accountability in the implementation of the import tax law, as: intentionally charging the wrong tax. (reducing the number, quality of goods compared to the actual export of imported goods, miscalculation tax pricing, imposed on the margin of false tax rates, item tax miscalculation); cover for tax filing subjects; do not control the export of imported goods customs; no. calculation and export of export taxes, import duties remain for goods; imports of imported goods do not have a license (for export goods). The trade, which allows export to be exported; the export of the export of goods that is not properly regulated, and so on, is compensated for the state budget. Depending on the extent of the breach that is subject to disciplinary action, administrative sanctiation, or prosecution of criminal liability pursuits to the rule of law.

c) The tax officer due to a lack of responsibility for intentional mishandling, causing damage to the taxpayer or the trial person, such as: false tax (quantity, tax value, tax rate); tax return treatment for goods is exempt, tax reduction by regulation; false trial. the regulatory regime; the slow tax announcement, which damages the subject of the taxpayer, etc., must pay the full amount of damage to the tax subject or to be processed.

3. The handling of the statute of the statute of limitations: organization, individual violation of the statute of limitations by regulation at paragraph 1, paragraph 2 Article 17 of the decree No. 54 /CP on August 28, 1993, in addition to having to submit sufficient tax on the prescribed tax, also fined every slow day by 0.2%. (two parts per thousand) on the slow amount. The above regulations are also applicable to tax debts as of 31 March 1992.

IX. THE TAX COLLECTION REGIME, THE TAX MONEY ACCOUNTING AND THE RESULTING TAX COLLECTION RESULTS REPORT.

1. Tax collection mode:

The customs department for the export of imported goods, the tax department had to closely examine the tax bases under regulation at Article 6 of the Government's 54th /CP Protocol on August 28, 1993. Specify the right amount of tax to submit and make tax notification procedures for the tax subject, and then write to the log in accordance with the content: number, date, time of the affidavit, the amount of taxpayer money must submit to the affidavit.

The amount of export tax collected in section 4, the amount of import taxes collected in section 5, the other proceeds are collected in section 30 according to chapter, type, paragraph, the appropriate class of the current state budget item, at the State Treasury. The tax proceeds to the goods are supplies, imported materials for the production of exports and imported goods to reexport, export-to-export goods to re-import, imported goods as a delivery agent, sales for foreign goods being filed into the money account. to the State Treasury. The customs authority is used only in this account for tax returns on the case of the specified tax in 1e, 1e, 1g VII of this information, as determined by the Ministry of Finance.

2. The regime reported the result of tax collection:

a) The provincial customs authority on the evidence from the tax collection and the actual tax number filed into the budget, which reported the results of the results submitted to the General Administration, including a five-day quick report on the 1-BCN (attached) and slog-to-date period 5 months later, the report. Last month's digital record number 2-BCT.

b) On the basis of a total of provincial customs reports, the Marine Directorate reported the result of a tax collection resulting in the Finance Ministry including a 10-day quick report on the 1-BCN pattern and the delay of 10 months after the previous month's official record report. The number 2-BCT.

c) The provincial customs authority on the evidence from the tax collection and the actual tax number filed into the customs account of the customs at the state treasury and the actual tax number reimbursable for the tax refund object, the report to the Directorate General of Customs reported 5 days a day. according to the number 3-BCN (attached) and the slog is the date 5 months after the official report of the previous month's record number 4-BCN (attached).

On the basis of a total of provincial customs reports, the Directorate General of Customs aggregation reports to the Ministry of Finance, which includes a 10-day quick report by a 3-BCN denomination and a delay of 10 months after the official report, the number of tax returns of the month prior to the sample. 4-BCN. On the first 10 months of the quarter, the President of the Customs Service sent the Ministry of Finance to report the progress of the import of export quotas in the country according to the 5-BCN (attached) sample.

X. THE ORGANIZATION.

The Treasury Department for the Directorate of Taxation follows, examining the collection of export taxes, the customs duties of the customs industry in accordance with the provisions of Article 23 of the Government's 54th /CP on August 28, 1993.

It has been in effect since 1 September 1993.

The guidelines for export tax, import duties in previous documents left to this announcement repel ./.