Circular 72/a-Tc-Tct: A Guide To The Implementation Of The Decree 54/cp 28/8/1993 Detailing The Implementation Of The Law On The Export Tax, Import Tax And The Law On Amendments And Supplements To Some Articles Of The Law On Tax ...

Original Language Title: Thông tư 72/A-TC-TCT: Hướng dẫn thi hành Nghị định 54/CP ngày 28/8/1993 quy định chi tiết thi hành Luật thuế xuất khẩu, thuế nhập khẩu và Luật sửa đổi, bổ sung một số điều của Luật thuế xuất ...

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CIRCULAR guiding the implementation of Decree No. 54/CP 28/8/1993 detailing the Government's enforcement of the tax law, export, import, and the law amending and supplementing a number of articles of the Greco export taxes, import taxes pursuant to Decree No. 54/CP 28/8/1993 detailing the Government's enforcement of tax Law , import tax; After the reunification with the Ministry of Commerce, the General Department of customs, the Ministry of finance instructed as follows: i. TAXABLE OBJECTS and TAX PAYERS 1. Taxable subjects: total goods export and import are allowed through the gate, borders Vietnam stipulated in article 1 of Decree No. 54/CP on 28-8-1993 of the Government are all taxable object.
2. export and import goods not subject to export tax, import tax according to article 3 of Decree No. 54/CP on 28-8-1993 include: a) transit Goods, transfer or lend the road across the border in Vietnam according to the regulations of the Government, in addition to the full implementation of the provisions of the Ministry of Commerce and the General Department of customs; When do the customs procedures have to have enough of the following conditions: The text of The commercial enabling transit services, transfer, export or dispatch of the General Department of customs to allow foreign shippers to borrow sugar.
Copies (notarized) transit service contracts or copies (notarized) purchase contract, contract of sale for the transfer service.
Export permit, export permit for each shipment.
In the course of carriage on the territory of Vietnam not to consume the goods under any form whatsoever, is not automatically removed, change the goods. At the same time subject to the supervision and management in accordance with customs from gate to gate entry or from going to the gate to gate on the territory of Vietnam.
b) humanitarian aid Goods must have the following documents: full-import license by the Ministry of Commerce granted aid.
Aid certificate stating the humanitarian aid goods due to management and receiving international aid.
Other papers related to the reception of the shipment tracking, statistical tables: detailing, commercial invoices, certificates of insurance.
Based on these conditions and the documents specified in point a, b of this section, the provincial customs authority, customs and city gate of conducting customs management procedures and seal in an order determined not be taxes on customs declarations. At the same time closely monitor and organize the full archive the records from each shipment as customs procedures.
3. Tax payers: all organizations, individual export, import in taxable object specified in point 1 above are tax payers.
Import and export cases mandated organizations receiving mandated tax payers are export, import tax.
 
II. TAX PRICE 1. The case of the foreign trade purchase contract and valid vouchers according to the regulations of the Ministry of Commerce, the tax rates are determined by the contract, in particular: a) for export under the sales contract to sell to the customers is the selling price at the gate production does not include freight (F) Premium, (I) from going to the gate to gate (FOB price).
b) for imported goods is the actual purchase price of the guests at the gate to enter according to the contract, including the costs of transport and insurance charges from going to the gate to gate (CIF). In case the price of imported premium yet (I) and freight (F) organizations, individuals pay tax must present the valid documentation on costs mentioned above with the Customs to determine tax rates. If held, the individual tax filing does not produce valid documents about premium and freight, the Customs Agency in charge of insurance and transport fees according to the principles stipulated by the Ministry of Commerce.
c) where the contract of purchase, sale by slow paying method and the purchase price, the sale price indicated on the sales contract including the interest payable, the tax rates are determined by the purchase price, sale price minus (-) interest payable under the contract of purchase, sale.
d) Tax Rates for export, import tax to export processing zones in Vietnam is the actual price has bought, sold under contract at the export processing zone gate.
2. for certain items the State needs management, if the price on the contract is lower than the minimum selling price (for the production order) or minimum purchase price (for import), the tax rates is the purchase price, sell at the gate according to the minimum price of the Ministry of finance regulations.
3. where the import goods not eligible to determine the price recorded on the contract in accordance with the provisions of Protocol No. 4789/TN-31 July 1991 IMPORT-EXPORT of the commercial (trade) has guided; or buy, sell non-payment through Bank or no contract, then the tax price is the price specified by the Ministry of finance.
4. The rates used to determine the price of export tax, import tax in Vietnam is Dong exchange rate between Vietnam and foreign money by the State Bank of Vietnam announced at the time of registration of the Declaration of goods for export and import to the customs.
With regard to the foreign currency that the Bank is not announced, the General Department of customs with the State Bank to announce timely export tax rates, import tax.
When the State Bank of Vietnam to change rates, the General Department of customs in time to announce the new rates for the Customs Department, the city made reunification according to the rates of the Bank announced. If during this time, tax declarations have not yet calculated according to the new rates, the customs tax deadlines in the city, adjust and report back the tax rates according to the new rates.
 
III. TARIFFS 1. The current tariff is the export tariff, import tariff attached to Decree No. 110/dated 31/3/1992, decision No. 359/dated 29/9/1992 of the Council of Ministers (Government) and the decisions of 25 TC/TCT on 15/1/1993, decision No. 216 TC, TCT on 13/4/1993 Decision No. 346, TC, TCT on 10/6/1993, decision No. 571 TC, TCT on 3/8/1993 of the Ministry of finance.
2. Tax incentives are applied to imported goods have enough following conditions: goods exported, imported under the trade agreement signed between the Government of Vietnam with foreign Governments, including the provision of tax incentives for export, import duties are specified in point a of paragraph 2 of article 11 of Decree 54/CP 28/8/1993 and following the right items, correct the number was recorded in trade agreements. If in trade agreements do not specify the quantity, the item is not eligible for the tax incentives.
For the goods exported, the goods must have the certificate of production in Vietnam;
For imported goods, the goods must have the certificate of production in the country has signed preferential terms of trade relations with Vietnam.
To make the correct tariff items, correct the number stated in the agreement, then the license of import and export trade, the Department must clearly acknowledge the number of items to be applied tariff on freight license. The customs based on the license of Ministry of Commerce tax collection under a tariff preference regulations, the right items and the amount stated in the license.

3. The tax rate for the CKD, SKD, IKD leaving of the items stated in the tariffs apply only for those items that have been authorized bodies of State regulation of the standard form of CKD, SKD, IKD left of the item. If there are cases of imported goods in the form of higher standards leave regulation, tax shall be applied according to the tariff on a tier. For example, enter separate SKD higher then the tax resources. Leave the input is higher than the tax of CKD SKD ...
 
IV. TAX FREE.
Individual institutions when there are exports, imports in the case of tax exempt under the provisions of article 12 of the decree must be full of the following records: 1. For non-refundable aid, must have: project or the agreement between the Government of Vietnam with foreign organizations or aid agreement or notified aid;
The text allows for receiving, distributing or using the aid of Ministry or provincial people's Committee, the central-level cities;
Maximum enter orders or shipping party newspaper paper aid: export import license by the Ministry of Commerce issued stating the non-refundable aid;
On the basis that the Board of management and to receive aid (Ministry of Finance) the level of the aid certificate stamped non-refundable aid.
2. for goods temporarily imported goods, appeared to temporarily export the re-entering to attend fairs, exhibitions, must have: paper or invited to attend fairs, exhibitions;
License to export or import goods due to The commercial level or the General Department of customs level which clearly is: a temporary temporary export or re-export import re import to attend fairs, exhibitions; fair periods, exhibitions.
The Customs temporary entry procedures, or to temporarily export the responsibility to closely monitor the case, most of the time the fair, the exhibition that the unit, the individual has temporarily enter but do not re-export, or temporary export goods but not have to re enter it must tax declaration of import and export; If not declared that check, discovered the collection of import tax or export tax and penalty according to law.
3. for the goods is property move must have the following: a) for moving the Organization's property, individual foreigners moved out of Vietnam when expiry of residence and work in Vietnam, right there: foreign Government's decision to allow about water;
Time expired certificate of residence and work in Vietnam issued by the Ministry of Foreign Affairs;
License by the Ministry of trade or the General Department of customs.
All goods for export are not considered assets move.
With respect to the assets of the Organization, move the individual alien when allowed to reside, work in Vietnam, then follow the norms stipulated in the decree dated 27/131/8/1987 of the Council of Ministers (Government).
b) for migration of assets held, personal Vietnam are allowed to take abroad for business and work, when expiry moved about the country, must have: the decision of the competent authorities to allow business and work abroad;
The decision to allow the return of water;
Export customs declaration when carrying goods abroad;
Import license of the shipment bearing on the water.
Pursuant to the real property transferred the Customs gate, collated with the property tax exemption to have given for the fortune has launched today returned to the water.
c) for every property is used for individuals and families of individuals who settled overseas Vietnam bring about water, when allowed to return in Vietnam, or carried out abroad, when allowed to settled abroad, must have decided to allow settlement in Vietnam , or the decision to allow the overseas settlement.
Some high-end consumer goods: cars, motorcycles, television sets, refrigerators, air-conditioning dang used only be bring about tax free every Wednesday.
All other goods brought about in large numbers has the property to sell lyrics must pay tax.
4. With regard to the export and import of the institutions, foreign individuals enjoying immunity standards under international treaties, must have licenses to import and export by the General Department of customs.
5. for as materials, imported materials to work for foreign countries and export according to the contract signed, must have: outsourcing contract (the original or a copy must have certified marker) signed with nưới in addition, clearly in the method of providing raw materials, return, the consumption of raw , the material, the amount of raw material, materials and finished products processing received pay, remuneration and payment terms.
Import permits issued by the Ministry of Commerce, which clearly goods imported to work for foreign countries;
Contract-mandated import (if the importer is mandated).
The Unit received goods for foreign processing must establish, as management tools under each contract, in order to register with the customs, the city. General Department of customs regulation system specific form and regulations specific to the goods for foreign processing are here to guide local customs implemented uniformly throughout the country.
For every work for foreign countries, only to be tax free imports of raw materials, materials for machining. Equipment, vehicles, tools, raw materials or production due to the payment of public money overseas, when imports are required to submit the import tax. Cases of imported materials to work for foreign countries, but not the export of the product, they must declare and pay the import tax was waived under the provisions of section VI below. If deliberately not declared, then in addition to the import tax collection have to sanction from 2 to 5 times the number of undeclared taxes.
At the end of the contract, the unit must sum settlement, reported to customs on raw materials imported, the goods were exported, of disparities, lack of raw materials. After 45 days from the end of the contract (according to the deadline indicated on the contract), if the unit has not had the report, the Agency will stop importing tax exemption procedures for the shipment of the contract the following machining. At the same time the import tax collection according to the instructions in section VI below.
The Customs authorities pursuant to the regulations on the procedure for tax free for the cases specified in section IV of this circular.
 
V. EXEMPTION, TAX BREAKS.
Individual organization when there are export, import in the case are considering as long, falling under the provisions of article 13 of the Decree required the Finance Ministry with the following records: 1. for professional imports serve directly for the Organization for security, defense, scientific research and education training, on the basis of the annual plan were Ministry browser: a) specialized in service imports directly to the security organization, Defense;
The plan, specific categories of quantity, category of imports for each unit, as leaders of the Ministry, after the comments were consistent with the Finance Ministry. This plan must be registered with the Ministry of finance from.
The text of the proposal has tax exempt please confirm the proposal of Ministry leaders.
Import licences issued by the Ministry of Commerce.
Declarations by Customs imports (has the liquidity and tax calculation).
Contract-mandated import (if the importer is mandated).
b) specialized imports serve directly for the Organization of scientific research and education: a profile of scientific research, education, training including: the decision to approve the Ministry, State level.
The list of goods needed to make the subject, was leader of the Ministry.
The tax waiver proposal text.

Import licences issued by the Ministry of Commerce.
Declarations by Customs imports (has the liquidity and tax calculation).
Contract-mandated import (if the importer is mandated).
Specialized service imports directly to the security organization, defense, scientific research and education, when training was imported duty free if used incorrectly, the purpose is collection of import tax was waived. The case of intentionally not declared, then in addition to the collection of import tax exemption was also sentenced to 2 to 5 times the tax.
2. With regard to the export, import and export of the enterprises of foreign investment and of foreign parties to cooperate on the basis of business cooperation contract in each particular case should encourage investment (as defined in article 11 of the law on the export tax, import tax). After the unanimous opinion by the Ministry of finance, the State Committee for cooperation and investment review for each specific unit was considering tax exemption for machinery, equipment, spare parts, vehicles, and the types of materials imported to Vietnam under the provisions of article 76 of Decree 18/CP 16/4/1993 of the Government The Finance Ministry, tax exemption procedures for each specific shipments.
The profile should have when considering the tax free each shipment includes: dispatch the unit's recommendations;
The writer agrees to be tax free to the State Committee for cooperation and investment;
Import-export plan by the Ministry of Commerce, the plan must clearly delineate: equipment, machinery, spare parts, the means of production-business (including means of transport) and the materials imported into Vietnam to basic construction investment form or factory to create fixed asset make business cooperation contracts;
The import permit to the shipment;
Customs declarations have the liquidity of customs.
3. for the goods as gifts, gifts of organizations, individual foreigners for organizations and individuals to Vietnam and vice versa, must have: dispatch Please free imported tax, export tax;
Import and export permit by the customs;
The notice or decision presented by shippers.
Object, norm gift tax consideration is based on the circular of 28 TC on 17/7/TCT/1992 of the Ministry of finance. Is the gift of your own organization, Vietnam personal to the individual alien and vice versa is only considering tax free as gifts for each individual with the shipment worth no more than $100. Case 1 the shipment was donated to many people, each person also be tax free in the range of US $100 and the total value of the shipment as well to not exceed 1,000 USD.
Every shipment of gifts if the quota beyond the above mentioned regulations, the import-export tax to be paid for the entire shipment.
As gifts are those items of State management of the quota, then not consider tax free. Except for some special cases, the Ministry of finance will consider specific processing.
Based on the records specified in points 1, 2, 3 items, the Ministry of Finance (General Directorate of taxes) to consider and decide the tax free for each case; the customs based on the decision of the Ministry of Finance tax exemption, customs procedures for import and export goods and indicate on the Declaration: "tax free goods under decision No. ... day ... month ... year ... by the Ministry of finance". Particularly for as gifts for individuals within the prescribed norms, pursuant to the procedure, the profile rules, customs conducted free and review procedures.
4. for imported goods to duty-free sales, to have: The suggested please tax free;
Business licenses are tax free sales of competent State agencies;
Quotas or import plan by the Ministry of Commerce;
The import permit to the shipment;
Customs Declaration has to check out the tax invoice.
Based on the records, the Ministry of Finance (General Directorate of Taxes) has to decide tax free. The customs based on the decision of the Ministry of Finance tax exemption (Tax Administration) implemented procedures and stamped "duty free Goods" on the customs declaration. Quarterly (December 10, beginning the following quarter), a business unit of sales tax exemption must report sales tax with the Finance Ministry (General Directorate of Taxes). So the time limit of 30 days, if the unit does not send the report, the General Tax Directorate are responsible for notifying customs stopped the procedures for importing duty-free goods until the unit sent a full report.
5. for import and export goods during transportation, unloading of damaged, lost has reasons, must have: import and export permit by the Ministry of trade goods;
Customs Declaration of goods for import and export of the Customs gate on the actual goods import and export;
Report on the inspection of import and export goods of VINACONTROL agencies about the reality of loss, damage of the shipment in the shipping process.
Profile import and export goods accompanied by shipment: invoices, invoices ...
The city customs authority, based on the level of losses, the damage has been VINACONTROL collation, assessment of relevant records to the corresponding tax reduction for each specific case, the provisions of article 14 of Decree No. 54/CP on August 28, 1993 by the Government.
6. For warranty: the warranty is the rule About aviation tax. The case of the price to pay for the whole shipment, divided by the number of items added (both in weight maintenance) that low below the level of the minimum price regulation, the customs authority calculated taxes for all shipments (including warranty items) according to the minimum price.
 
VI. ACCESS THE EXPORT TAX, IMPORT TAX.
According to article 15 of Decree No. 54/CP 28/8/1993 of the Government, when the reasons are tax cases, review tax exemptions under section IV, V on this has changed other than the regulation as: aid used in other purposes outside the program;
Temporary goods enter the temporary export, re-export re-entering to attend the fair, the exhibition, but not re-export (for temporary import) or not re-sign (for temporary export goods);
Imports of the institutions, foreign individuals are entitled to tax exemption under the temporary entry regime in decision No. 131/dated 28/7/1987 but not re-export that consumption, transfer market in Vietnam for organizations, individuals do not enjoy free standard rent;
Specialized service imports directly to the security organization, defense, scientific research institutions and education and training have been imported duty free, but do not use the service for purposes of security, defence, scientific research, education and training, brought to sell go;
Row materials, imported materials to work for overseas have been imported duty free, but bring the consumption market in Vietnam or not commodity products overseas that are sold in Vietnam;
Imports by foreign-invested and foreign party to cooperate have been imported duty free, but bring hefty selling in Vietnam market;
The goods are damaged or loss during transportation, unloading, but then defined is not damaged, lost, etc.
Import and export shippers within 2 days from the day the tax reduction exemption reason change than rules, should have the responsibility to declare to customs, where did the batch import/export procedures for goods that are free of tax, to customs procedures were enough tax exempt , decrease.
Tax collection properties: base price, exchange rate, the tax rate is determined by price, exchange rate, the tax rate at the time of the tax exemption reason changes.
 
VII. TAX REFUND.
1. When considering the proposed export tax refunds, import tax already paid, the Organization, the individual must present the following documents: full

a) for imported goods has to pay tax but also storage, demurrage at the gate, but be allowed to re-export must have: The suggested input tax refund was filed, have stated the reason please complete;
Export and import license by the Ministry of Commerce;
Customs Declaration of goods import and export Customs Agency's liquidity. Private export customs declarations must be certified by the Customs authorities is also storage, demurrage at the border or the goods remain under customs supervision and management in the area of customs;
Tax receipts;
Contract-mandated export and import (import-export goods if is mandated).
b) for export tax already paid but not anymore, must have: The export tax refund proposal text was filed;
The export license by the Ministry of Commerce;
Customs Declaration of export goods, certified by the customs authority's aviation exports under the Declaration;
Export tax receipts.
c) for export tax already paid, import tax, but the actual export or import less, must have suggested a tax refund: the export or import is submitted;
Export or import permits by the Ministry of Commerce;
Customs Declaration of goods for export or import has the liquidity to customs;
Tax receipt for export or import tax;
Invoices or sales invoices.
d) for imports not yet suitable for quality in comparison with contracts, import permits (by the foreign shippers send wrong), there's VINACONTROL examiner, certified by foreign shippers, the consignee is responsible for working with specific licensing-Ministry of Commerce to import license to adjust to suit the goods imported. Pursuant to the license granted, the customs check and redefine the tax to collect taxes accordingly. If the unit has filed too will be refundable surplus.
DD) with respect to goods is supplies, imported raw materials to produce export goods must have: The suggested tax refund was filed (have specific explanation about the amount of exports, consumption of imported raw materials, import tax return) certified by the local tax Bureau and the governing body on the level of consumption of raw materials materials, used in the production of exported goods;
Contracts signed with foreign goods (of which specify the number, size, quality, type, export ...);
Export and import license by the Ministry of Commerce trip;
Customs Declaration of goods imports had liquidity of the customs;
Tax receipts;
Contract-mandated export/import (import-export goods if is mandated).
e) for temporary import for re-export, or temporary export goods to import, must have: The suggested tax refunds and import or export is submitted;
Export and import license by the Ministry of Commerce trip, in export and import license must be clearly stated as: temporary re-export import Goods, temporary export goods re-entering;
Customs Declaration of goods import and export liquidity and certified by the customs authority in number, weight, type of goods re export or re-enter;
The contract, signed between the seller and the buyer, the original (or certified copies), including stating the quantity, weight, quality, type, ... buy and sell goods;
Tax receipts and import or export;
Contract-mandated export/import (if the goods exported, imported mandated).
Separately for temporary import or temporary export tax not under notice of customs tariffs but also in the tax deadlines that have actually appeared or re-entering it must produce: notice of the customs tariff (tax receipt).
g) for imports of some Vietnam business are allowed to enter to do the delivery agents, sales to foreign countries have registered with the Ministry of finance, when complete, please import tax, must have: The suggested ask tax refunds;
The export license by the Ministry of Commerce;
Customs Declaration of goods for export have the liquidity and certified by the Customs authorities;
Import tax receipts.
2. Authority to review tax refund: for the case of a, b, c, d of this section 1, then the controller confirmation invoices, tax revenue Division check and reimbursement procedures. The Director of the Customs Department, the city signed reimbursement decisions and deals with the object being to tax deducted tax refund filed later. The case of tax refund is large and the unit does not have import and export customs, then later confirmed and suggested the Ministry of Finance (State budget) reimbursement for the unit.
For the case of DD, e, g the customs when tax revenues are deposited into one account in the Treasury. When is the tax refund, the Ministry of Finance (Tax Administration) based on the profile as specified in point dd, e, g the item reviewed and signed reimbursement decisions. Customs authority pursuant to this decision do tax refund for the unit from the above deposit accounts at the Treasury during 7 working days.
 
VIII. TO HANDLE THE OFFENSE.
1. The processing of violating the tax fraud of tax payers to the provisions in clause 3, article 17 of Decree No. 54/CP 28/8/1993 of the Government; Tax payers if the bright spaces, the tax acts in addition to the tax collection also incur fines as follows: do not import goods declaration: first offense punishment 2 times of tax fraud; the penalty for a second violation 3 times; the third offense or more fine 5 times.
Import and export goods declaration are not true to the real export and import items, such as: wrong number, categories, products, goods ...; false declaration of import and export purposes, or the status of the import goods in order to take advantage of tax breaks, exemption; declare the tax price is lower than the actual purchase price; set up your profile, purchase vouchers, then: violation for a penalty equal to twice the number of tax fraud; the second infringement penalised by 3 times; the third offense or more penalties by 5 times the number of tax fraud.
In case of violation there aggravating as: violation of organized, massive fraud levels, taking advantage of the prerogatives, powers or the circumstances of disaster, disease, pest shown to breach, after offending behaviour evading, conceal the crime ... then right from the first violation can be fined up to three times the number of fraudulent tax (for acts not to declare the goods import and export) or be fined up to 2 times of tax fraud (for behavioral incorrect fact wrong, import-export and import goods purposes, every State, false tax price is lower than the actual purchase price, purchase vouchers, sell fake).
When tax payers have to tax fraud, the decision-making customs authority fined and collected fine; the case of the other agencies uncovered tax fraud then the body that recommended records general customs penalty decisions and fines according to the rules above.
Personal tax evasion in large numbers, or were sanctioned administratively by the above provisions from the third over, but also violating or tax evasion with very large numbers, or guilty of other serious cases being prejudice criminal responsibility according to the provisions of article 169 of the criminal code.
2. The processing of violation of internal taxes and other individuals specified in article 20 of the decrees no. 54/CP 28/8/1993 of the Government; The Ministry of finance specifies the following violations:

a) tax officers or other individuals taking advantage of the prerogatives, powers to misappropriation, embezzlement of export tax, import tax, pay compensation for the full amount of State taxes have been misappropriated, embezzled. Depending on the degree of violation and was disciplined, the administrative sanction or prejudice criminal liability under the law.
b) tax officers or other individuals taking advantage of position and powers cover the violation of, or willful rules of export taxes, import taxes, lack of accountability in the enforcement of import and export tax laws, such as: intentionally incorrect tax calculation (reduction in the number and quality of goods than the fact of goods import and export , calculate the wrong tax calculation, tax rates applied in the wrong, wrong tariff items); cover for the tax payers; don't check out the record sheet of the goods to customs import and export goods; no computer and export taxes, import duty still to import goods; import and export goods without license (for import and export trade), still do the procedure allows import and export; procedures for import and export of goods arbitrarily for improper tax exemption procedures, etc. It must compensate the tax money for the State budget. Depending on the extent to which violations were disciplined, the administrative sanction or prejudice criminal liability under the law.
c) tax officers due to lack of responsibility deliberately handled wrong, cause damage to the taxpayer or the person dealt with, such as: tax calculation wrong (wrong number, tax rates, tax rates); handling tax for tax reductions, exemptions have been prescribed; penalizing wrong regulatory regime; tax notification, do damage to the tax payers, etc.. then have to pay the full amount of damages to tax payers or dealt with.
3. The processing violate tax deadlines: organizations and individuals violating the tax deadlines prescribed in paragraph 1, paragraph 2 article 17 of Decree No. 54/CP 28/8/1993 shall in addition pay enough tax number according to the rules, also fined each day slowly filed by 0.2% (two per thousand) on the amount remitted is slow. The provisions on also applies in respect of the tax debt balance as of 31/3/1992.
 
IX. INCOME TAX REGIME, TAX ACCOUNTING AND REPORTING OF TAX REVENUE RESULTS.
1. tax collection regime: customs when getting import and export goods declaration, tax departments must closely examine the tax base as defined in article 6 of Decree No. 54/CP 28/8/1993 of the Government. Determine the correct tax and tax notification procedures for tax payers, and to write to the log book according to the contents: number, date, time of the Declaration, the amount of tax payable according to the Declaration.
The amount of export tax be levied on item 4, the amount of input tax to be collected on items 5, other proceeds are under 30, the entry in the type, account, the appropriate class of contents in the current state budget, in the State Treasury. Private tax money for supplies, as imported raw materials for the production of exported goods and the goods temporarily imported for re-export, the temporary export goods to import, import agents, foreign sales to be filed on the account in the State Treasury. The Customs is only used the money in this account to the tax refund for tax refund case is stipulated in point 1 DD, 1e, 1 g of section VII of this circular, as determined by the Ministry of finance.
2. report the results mode currency lodging tax: a) the customs authority the province based on the certificate from the tax collectors and the actual tax amount already paid into the budget, results reporting currency lodging up the General Department of customs, including the quick report 5 a day under model number 1-BCN (attached) and on 5 October at the latest after , official reports collect number of months ago under model 2-BCT (attached).
b) on the basis of the synthesis report of the Customs Department, General Department of customs reporting results the Finance Ministry sent tax revenues include quick report 10 days under model number 1-BCN and the slowest October following reports of official income last month under model 2-BCT.
c the Customs Agency) pursuant to the certificate from the tax collectors and the actual tax amount already paid into a separate account of the customs at the State Treasury and the actual tax amount was refundable for tax refund object, setting up reports Of the Bureau of customs to report quickly on 5 once as the No. 3 sample-BCN (attached) and the latest is September 5, following the official report collect number of months ago under model number 4-BCN (attached).
On the basis of the synthesis report of the Customs Department, General Department of customs collection reports the Ministry of finance, including the quick report 10 days under model number 3-BCN and the latest is September 10, after official reports of currency, tax refund number of months ago under model number 4-BCN. July 10, head of the General Department of customs, Ministry of Finance set to report progress the import-export turnover in the country in the form of 5-BCN (attached).
 
X. IMPLEMENTATION.
The Ministry of finance allocated to General tax tracking, check out the currency lodging tax, import tax of customs in accordance with the provisions of article 23 of Decree 54/CP 28/8/1993 of the Government.
This circular effect since 1 September 1993.
Guidelines on export tax, import tax in the previous text contrary to this circular are repealed.
 

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