CIRCULAR guiding the implementation of the regulations on business tax free goods store _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to article 2, decision No. 208/1998/QD-TTg dated 19 October 1998 of the Prime Minister issued the regulation on business tax free goods store;
Ministry of commerce-business registration guide duty free goods and a number of issues related to the goods sold at duty-free shops are as follows: i. the CONDITIONS and PROCEDURES for BUSINESS REGISTRATION TAX FREE GOODS: 1. enterprises established under the provisions of Vietnamese law, if it meets the following conditions will be considered Commerce certificate qualification tax free goods business conditions: 1.1. Headquarters and business activities mainly in the central cities, there are international.
1.2. Has registered import and export enterprise code in 1.3 local customs Bureau. Has working capital in cash at least by 20% turnover tax free sales year expected.
1.4. At least 12 business leaders and 1 officers qualified duty free shop Operations Manager duty free goods.
1.5. Have stores, warehouses for sale and inspection, supervision of customs.
2. Department of Commerce sent records to apply for the certification of qualified business tax exemption include: 2.1. Application for certificate of eligibility of business tax free goods (according to the model attached to this circular) confirmation and comments proposed by the PPC, city in Central or ministries.
2.2. A copy of valid business registration certificate and certificate of registration of import and export enterprise code.
2.3. The text of the General Department of customs to confirm the location of stores, duty-free warehouses meet the requirements regarding the inspection and supervision of customs.
3. Within 15 days of receiving the full profile, the Department of Commerce will issue valid certificates of qualified business tax exemption for business or have a clear written notice of reasons not to.
4. Applying for the certification of qualified business tax free shop for foreign investment was made under the law on foreign investment in Vietnam and the instructions of the Ministry of planning and investment.
5. The opening of the shop tax free entry service, duty free shop in serving the audience wait and exit duty free shop serving the foreign audience because the Prime Minister decides on the basis of recommendations of the PPC, the city in Central or The relevant departments.
II. The GOODS SOLD at DUTY-FREE SHOPS: 1. Not allowed in duty free stores the State export items, the import prohibition (except cigars and cigarettes).
2. The following items to be put on sale in duty free shops upon the license of Ministry of Commerce: 2.1. Cigars and cigarettes.
2.2. Goods in an export or import conditions.
3. Other items not belonging to an adjustment of items 2.1 and 2.2 above, if consistent with the category of goods duty free sale business registration specified in the certificate of eligible tax free goods business, was put on sale in the shop tax free under the guidance of the General Department of customs.
4. separate for the duty free shop of foreign-invested exporting, importing goods duty-free shop sales are made under license by the Ministry of Commerce.
5. Application for license of import and export goods are sent to the Ministry of trade, including: 5.1. The text of the proposed business licensing Department of Commerce export and import goods to serve the business sales tax exemption, stating the name of the goods, the quantity, the value.
5.2. confirmation of specialized Manager (if the goods belong to specialized management).
5.3. the inventory situation report the goods certified by the local customs Bureau (form attached to this circular).
III. ABOUT the RE-export, DOMESTIC CONSUMPTION and CANCEL the GOODS: 1. Goods were imported under the text of the Ministry of Commerce for sale in duty free shops but unsettled, hard to consume, if in need of re-export, or switch to consumption in the domestic market (except cigarettes and cigars) are allowed by the Ministry of Commerce.
2. Application for permission to re-export or domestic consumption include: 2.1. The text of the proposal of the business 2.2. Import customs declaration of the shipment involved 2.3. Situation report backlog of goods certified by the local customs Bureau.
3. for every broken, damaged, take serious qualities, expired use cannot be sold or not sold serves consumers, businesses set up the minutes about the status of goods certified by the customs authority and the Organization to cancel the cancellation process scrap under supervision of customs and the establishment of a Department of Commerce sends on The Ministry of finance and the General Department of customs instead of the report.
IV. ENFORCEMENT PROVISIONS: 1. The organization of the business operations of sales tax exemption: the object of sale, sales procedures, norms, procedures of import, re-export goods, financial accounting, mode etc. performed as defined in the regulations on the tax exempt goods business shop attached to decision 205/1998/QD-TTg dated 19/10/1998 of the Prime Minister and the writing guidelines of the Ministry of finance, the Ministry of planning and investment and the General Department of customs.
2. During the period of 90 days from the date of issuance of this circular, enterprises have been allowed duty free sales business to initiate the certification of qualified business tax replaces the text to allow duty free shop opened by the Ministry of Commerce has issued previously. Send the profile of the Ministry of Commerce as defined in point 2.1, 2.2 of part I of the circular and reports the results of tax free goods trading business in 3 years 1996,1997, 1998.
3. This circular have effect after 15 days from the date issued.