Circular 75/tc-Tct: About Import-Export Tax Domain Tutorial For Importing Equipment, Means Of Subcontractors In Order To Perform The Services For The Enterprises Of Oil And Gas Venture Vietsovpetro Under

Original Language Title: Thông tư 75/TC-TCT: Về việc hướng dẫn miền thuế XNK đối với phương tiện, thiết bị nhập khẩu của Nhà thầu phụ để thực hiện các dịch vụ dầu khí cho xí nghiệp liên doanh VIETSOVPETRO theo hợp

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CIRCULAR of the MINISTRY of FINANCE NO. 75/TC-TCT on October 20, 1995 on the IMPORT TAX EXEMPTION for IMPORTED EQUIPMENT, MEANS of SUBCONTRACTORS in ORDER to PERFORM the SERVICES for the ENTERPRISES of OIL and GAS VENTURE VIETSOVPETRO UNDER CONTRACT was SIGNED.
Pursuant to article 28, 29 oil and gas Law has been National Assembly IX through June 6-7-1993;
The comments made by the Prime Minister in writing the number 5183/DK on October 5-9-1995 on the import tax exemption for the equipment of service contractors for the VIETSOVPETRO joint venture enterprise. After taking comments of the Ministry of Commerce, General Directorate of customs and the Vietnam oil and gas Corporation, the Ministry of finance instructed as follows: 1. The object of review tax free: facilities and equipment for the oil and gas of the subcontractors in order to perform the services for the enterprises of oil and gas venture VIETSOVPETRO is considering duty-free importation under the provisions of article 28 , Article 29 oil and gas Law.
The facilities, the equipment on only to be temporarily imported duty free in time to do service for VIETSOVPETRO joint venture enterprise in accordance with the contract signed, most of the time was recorded in the contract must be recovered out of the territory of Vietnam, if concessions sold to other units or transfer to other projects in Vietnam have to access the import tax.
2. procedures for review of tax exemption profile: subcontractors do room service for the enterprises of oil and gas venture VIETSOVPETRO according to the contract signed was no imported machinery and equipment for the oil and gas service activities must be submitted to the Customs authorities the records include the following necessary documents :-Dispatch suggest no imported vehicles, the equipment of enterprises of joint venture VIETSOVPETRO.
-The contract signed between the subcontractors do petroleum services with industrial joint venture VIETSOVPETRO, which comes under the category of media, import equipment.
-Directory of media devices are import/export Department of Commerce review of import and export licensing.
-Import-export license (if any);
-Table of details (packing list) of each shipment.
-Import-export declaration by customs agency level which clearly results are actual import and export goods.
-Import-export contracts mandate (if import-export goods is mandated).
Based on the records on the Customs Bureau, the province, the city review and confirm in writing to the specific import duty free and open as goods have been exported to the exported goods gradually backwards minus imports compared to the media directory, export import petroleum equipment has been approved by the Department of Commerce on the basis of the list of media oil and gas equipment, recorded in the contract signed between the petroleum service contractors with the VIETSOVPETRO joint venture enterprise.
To ensure that the tax exemption for vehicles, equipment export and import are correct, ensuring payment when liquidation of favorable contract; subcontractors to make oil and gas services must select Register procedure duty-free import and export of goods in a customs Bureau of the province, the most advantageous to the city. If the import of goods through the gate, the procedures for forwarding the goods on the Customs Bureau where registration procedures according to the prescribed regimes to make customs procedures and tracking management.
3. On the mode of settlement:-7 (seven) days after the end of the contract, subcontractors do the oil and gas services and industrial venture VIETSOVPETRO is responsible for settlement of the row has been duty-free import and export with the Customs Bureau, the city where the receiving records. At the same time, Vietnam oil and gas Corporation is responsible for General and full report promptly in writing to the General Department of customs goods of equipment subcontractors do Petroleum Services Unit would be transferred to the ownership of Vietnam.
-The media, oil and gas equipment was temporarily free of import duties, at the end of the contract does not back off from the territory of Vietnam which cede other units for sale or transfer to other projects in Vietnam are required to access the submission of sufficient import tax. Subcontractors do the oil and gas services and VIETSOVPETRO joint venture companies have the responsibility to tax procedure, access to the Customs Department, the city where the receiving records, tax calculation according to the current mode.
The case of subcontractors to do oil and gas services (or the VIETSOVPETRO joint venture companies) order Italy to cede the sale means the device has to be temporary duty-free import without declaration to the Ministry of Commerce and the Customs Department, the city where did the procedure for tax exemption of goods which, if found to be sufficient access import tax and a penalty according to the provisions the current law.
4. Implementation and effect: the proposal Of the Bureau of customs within the scope of their rights and responsibilities organizational guide the implementation of unity in the country, strengthening the management, monitoring, convenient for medium sized unit lost against the State budget.
This circular has effect from the day of signing.
 

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