CIRCULAR guiding the implementation of Decree No. 08-dated 30/1/1988 of the Council of Ministers _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the implementation of Decree No. 08-dated 30/1/1988 detailing export tax law enforcement, trade goods import tax, the Finance Ministry specific guidelines article 4 on responsibility to check currency lodging tax , article 9 about tax exemptions; Article 10 of the tax refund and article 15 of the regulation results in report mode currency lodging tax, as follows: i. TAX FREE: 1. When to apply for tax exemption, the Organization must submit to the import-export business, the tax Department Ministry of finance the following documents: a. for goods imported for the purpose of learning scientific research, that the funding of these units due to the budget allocated, must have:-import license by the Ministry of foreign economic relations.
-Certification of the governing body of the University, the Institute of scientific research (specify the amount and the purpose of use of that row).
b. temporary export goods for temporary import, re-export import re, to attend the fair, the Exhibitor, must have:-export licenses, import orders by the Ministry of foreign economic level or by the General Department of customs license granted for every entry to attend the Expo.
-Press Paper, invitation ... attend the Expo.
c. with regard to aid humanitarian in nature, must have:-license issued by the Ministry of foreign economic relations.
-Certificate of every humanitarian aid by receiving support TW.
d. with respect to transit shipping goods or borrow the road through Vietnam must have:-license issued by the Ministry of foreign economic relations for transit goods through Vietnam.
-License issued by the General Department of customs for borrowing his way through Vietnam.
timer for imported goods is the raw material for the processing of foreign goods under a contract of work between organizations with foreign parties, must have:-import license by the Ministry of foreign economic relations.
-Outsourcing contracts with foreign parties.
II. TAX REFUND When the tax refund, consider the proposal, the import and export organizations must have the following documents: full-review tax refund application.
-The decision of the Ministry of foreign economic relations to allow re-export (for trườg rows longer storage demurrage at the gate).
Decision of the governing body about non-production or the decision of the Ministry of foreign economic relations do not allow export (for cases not for continuing production), copies of invoices or sales invoices (for the case of real goods export amount less than the amount of tax already paid goods confirmation of,)-Customs about the surplus.
-Confirmation of the State Bank of the tax already paid into the State budget.
-When getting full of vouchers, financial agencies and tax refund procedures for export and import. How to recover refundable tax is resolved as follows:-for the Organization of export and import export import activity several times a year, the financial crisis agency charged by Customs authorities for notification to be deducted from the amount of import or export tax payable for the next shipment. The customs must reflect the specific notes as follows: + tax this tax plus (+) or minus (-) to reduce this tax must submit this batch.
-For the active units for export, not import regularly during the year, the financial crisis agency charged by two ways: + tax if Depression filed in the current budget year (form attached).
+ Order Level if the number of taxes filed in the previous year's budget already.
To the regress charged conveniently, quickly, the Ministry of finance temporarily authorize the Director of the Department of finance, the provinces and cities have export tax, import tax of trade goods (except for Hanoi) used 710 account "of the central budget revenues" in the province, his city to regress for the unit.
The Ministry of Finance (GOVERNMENT EXCESSIVE Service) directly regress for the case surplus, filed the wrong unit of export taxes in the city of Hanoi.
The Department of finance, the city is responsible for the electricity Ministry of finance report (GOVERNMENT EXCESSIVE Service) 5 days of depression depression by tax revenues and allocate orders to spend money (if any).
III. PAYMENT MODES and TAX REPORTING and TAX AMOUNT ALREADY PAID to the BUDGET of 1. Tax paid mode: each day the customs authority must set up a detailed stats for each document of each tax unit, filed into the State budget.
Export taxes, import taxes filed trade into account 710 "currency of the central budget," according to the unit's filing Chapter 7, 3rd paragraph, type, class 0, item 4 of the current budget contents. Later if there are regulatory decisions for the budget level will follow that decision.
2. the report mode taxes already paid to the budget: a. the customs based on the certificate from the tax collectors and the actual tax amount already paid into the Bank, reporting results currency lodging up the General Department of customs, including the quick report 5 a day under model number 1-BCN (attachment) and at the latest on May 5, after official reports collect number of months ago according to the model No. 2-BCT (attached).
b. on the basis of the synthesis report of the Customs Department, General Department of customs reporting results currency lodging sent the Ministry of Finance (Tax the commercial) fast reports consisting of 10 days according to the model No. 1-BCN (attached) and the slowest October following reports of official income last month under 2 BCT (attached).
IV. ORGANIZING the Ministry of finance allocated to tax the commercial review exemptions and tracking, check out charged the currency, export tax, import tax of trade customs, in accordance with the provisions of article 4 of Decree 8-HĐBT of the Council of Ministers.