CIRCULAR guiding the implementation of Decree No. 110/dated 31 March 1992 of the Council of Ministers and the export tax.
The implementation of Decree No. 110/dated 31 March 1992 of the Council of Ministers detailing enforcement of export tax, import tax, the Ministry of finance instructed as follows: I-EXPORT and import GOODS NOT SUBJECT to EXPORT TAX, IMPORT TAX UNDER ARTICLE 3 of the DECREE are: 1. Goods transported in transit or borrow through Vietnam or foreign goods entered into export processing zones and export processing zones from goods export abroad, or the goods from this export processing zone to other export processing zone in the territory of the Socialist Republic of Vietnam is prescribed in paragraph 1 of article 3 of the decree must have the following conditions:-Have a full profile of each shipment according to the instructions of the customs;
Be subject to the supervision and management in accordance with customs from gate to gate or entry from gate to gate away to Vietnam on the territory;
-In transit on the territory of Vietnam not to consume the goods of any kind and are not automatically eject, changed the goods.
2. The goods transshipped in a form specified in paragraph 2 of article 3 of the decree must have the following conditions:-have a full profile of each shipment according to the instructions of the customs sector.
-Be subjected to monitoring and managed according to the regulations of the customs from when the goods into the customs management to Vietnam until the row out of the area to Vietnam customs management;
-Do not consume the goods under any form in the territory of Vietnam.
3. humanitarian aid Goods specified in paragraph 3 of article 3 of the decree must have full papers:-import license by the Ministry of trade and aid for tourism;
-Aid certificate stating the humanitarian aid goods due to management and receiving international aid;
-Various papers related to the reception of the shipment.
Pursuant to the conditions and provisions of points 1, 2, 3 this item the provincial customs authority, customs and city gate of conducting customs management procedures and seal in an order confirmation is not subject to tax on the customs declarations for export or import.
II-TAX PRICES 1. The case of the foreign trade purchase contract and valid vouchers according to the regulations of the Ministry of trade and tourism, the tax rates are determined by the contract and is determined as follows: a) for export is the sale price to the customers at the gate going under the sales contract does not include freight (F) Premium, (I) from going to the gate to gate, consistent with the other documents related to the sale.
b) for imported goods is the actual purchase price of the guests at the gate to under contract including costs for transport and insurance charges from going to the gate to gate. Import case if in purchase price premium yet (I) and freight (F) then held individuals filed taxes 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 transportation fees (I) and (F) the customs authority (I) and (F) according to the principles stipulated by the Ministry of trade and tourism.
c) case: contract of purchase, sale by slow paying method and the purchase price, the sale price indicated on the contract to buy, sell, including interest payable, the tax rates are determined by the purchase price, sale price minus (-) to the interest payable under the contract of purchase, sale.
d) Tax Rates for export-import with export processing zones in Vietnam, is the actual price has bought, sold under contract at the export processing zone gate.
2. in case of export and import goods not eligible to determine tax rates under contract (as defined in point 1 of this section) or on the lower contract price from 5% in comparison to the actual selling price to a minimum at the gate in the same time and from 10% in comparison to the actual purchase price to a minimum at the gate to enter in the same time and export goods imports by other means; purchase and sale of non-bank payment, no contract, the tax calculation is the purchase price, sell at the gate according to the minimum price provisions of Ministry of finance.
Organization of the customs procedure of export tax, import tax according to the minimum price, if the item is not yet in the minimum price, based on the tax rates of the item is equivalent to calculating the tax for the item. At the same time must report the opinion Of the Bureau of customs and the Ministry of Finance before applying the tax rates which for the second time.
3. The rates used to determine the price of export tax, import tax in the buy rate is Vietnam on Vietnam and between the foreign money due the State Bank of Vietnam announced at the time of registration the Declaration of imported goods with the customs.
The foreign currency the Bank has not yet announced the rates directly with the Vietnam currency based on the exchange rate between the US dollar with the Vietnam State Bank announced and the exchange rate between the US dollar with foreign currencies by the Central Bank announced to determine the exchange rate between the currency that with Vietnam. The absence of exchange rate between the currency with the American dollar, the exchange rate between the base currency with another currency and rates between different currencies that with Vietnam coins by the Central Bank announced to determine the exchange rate between the currency that with Vietnam. If there is no intermediate currency rate as in the above case, the Customs Department, the city must report the opinion Of the Bureau of customs and the Ministry of Finance before the computer and collect taxes.
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. If during this time, tax declarations are not up to the new rate, the tax period (15 days for export, 30 days for goods entering) the Customs Department, the city adjusted and reported back to the tax rates according to the new rates.
III-TARIFFS: 1. Tax incentives are applied to imported goods have the following conditions: – the goods exported, imported under the trade agreement signed between the Government of Vietnam with foreign Governments which have terms of export tax incentives , import tax is defined in art. 2 of the decree and article 11 in the correct 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 export, the goods must have a certificate of origin from Vietnam;
-With respect to imported goods, the goods must have a certificate of origin from countries that have signed a preferential terms of trade relations with Vietnam.
To make the correct tariff items, correct the number stated in the Treaty, when import-export license, the Ministry of Commerce and tourism to confirm clearly the number of items to be applied tariff on freight license. The customs based on the license of the Ministry of Commerce and tourism of currency rate tariff provisions, the right of the items and the quantities stated in the license.
2. The tax rate for the CKD, SKD, IKD leaving of the items stated in the tariffs are only applicable to 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 were, departed, the tax is applied according to the tariff on a tier. For example enter the format left the SKD, the higher 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 Conference must be fully translated the following records: 1. non-refundable aid:-aid projects or agreements between the Government of Vietnam with foreign organizations or aid agreement or notified aid;
-Text 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;
-Import and export permit by the Ministry of Commerce and tourism levels have clearly 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. the temporary import Goods temporarily exported goods, re-export re-entering to attend Expo:-Paper newspapers or invited to attend Expo;
-License to export or import of goods by the Ministry of Commerce and tourism levels or General Department of customs level which clearly is: a temporary temporary export or re-export import re import to attend the Expo.
The Customs temporary entry procedures, or where the temporary export is responsible for closely monitoring if the time that the exhibition units, individuals with temporary import but not export or temporary export goods have re but not re-entering the import tax collection or export tax as prescribed in section VI below.
3. The goods are the property of the citizen movement, Vietnam sent labor cooperation, collaboration experts, work and study abroad bring or send home.
a) for moving the property:-the decision of the Government of Vietnam to allow settlement in Vietnam or allow foreign settlers (or expiry of certificate of residence and work in Vietnam issued by the Ministry of Foreign Affairs for the Organization, individuals are allowed to reside in working in Vietnam during a certain period of time);
-Licenses and customs declaration of goods for import and export customs agency level.
b) for goods of Vietnam's citizens are sent to state labor cooperation, collaboration experts, work and study abroad bring or send on water:-customs declarations or consignment;
-Decided to study, work, labor cooperation, overseas experts.
-Passport, or passport revocation paper (cases already on water), or certified by the Embassy of Vietnam (in the case of shipping).
4. Export, import of the institutions, foreign individuals enjoying immunity standards under international treaties:-import-export licenses by the General Department of customs.
5. Exports to pay the foreign debt of the Government:-the text assigned to the repayment of the travel and trade name, business number, goods exports and the country's name debt collection;
-Export permit by the Ministry of Commerce and tourism levels have clearly: repayment of the Government;
-The text of the Council of Ministers or the Ministry of finance granted an export purchases capital repayments of foreign Governments.
The Customs authorities pursuant to the regulations on the procedures for tax free.
V-EXEMPTION, TAX BREAKS: The organization, individuals when there are export, import in the case are considering tax exemptions under the provisions of article 13, article 14 of the Decree required the Finance Ministry with the following records: 1. Exported goods for security, defense, scientific research and the education and training of the State Organization Agency works by source State budget expenditure levels are:-The tax waiver proposal written confirmation of Ministry (for the central unit), the people's committees of provinces and cities under central (for local units);
-Import license by the Ministry of Commerce and tourism;
-Customs Declaration of goods;
-Profile of scientific research, education and training (if service is for scientific research, education and training);
-Contract-mandated import (if the importer is mandated).
2. Is the material, imported raw materials for processing for export and overseas under the contracts signed, including:-outsourcing contract (the original or a copy must have certified marker) signed with foreign countries in which specify the method to provide resources, 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 license by the Ministry of Commerce and tourism in the clearly imported goods to work for foreign countries;
-Contract-mandated import (if the importer is mandated);
-In addition the Unit received goods for foreign processing must also set the tracking Management window machining according to each specific contract and registered with the Ministry of Finance (Tax Administration) according to the annex attached to this circular.
In this case only be imported tax free for the raw materials used to import goods for processing abroad. If the import of raw materials for processing abroad, but did not export the product to access the import tax was waived under the provisions of section VI below.
At the end of the contract, the unit must aggregate settlement reported to the Finance Ministry (General Directorate of Taxes) of the integer, the material was imported, the goods were exported. The difference in materials and lack of surplus goods and raw materials consumption in Vietnam. The end of the contract period too (the last time limit indicated on the contract) 45 days that have not had Unit report, the Finance Ministry will stop the import tax exemption procedures for the shipment of the following machining contract and recommended the customs tax collection under the guidance of Item VI below.
3. imports, exports by enterprises of foreign investment and of foreign parties to cooperate in the case should encourage investment is done according to the instructions in circular No. 55-TC/TCT/TT on 1-10-1991 and no. 432-TC, TCT on 20-12-1991 of the Ministry of finance Decree instructions 28-dated 6 February 1991 of the Council of Ministers.
4. As gifts, gifts of individual institutions abroad for the Organization of individuals of Vietnam and vice versa, including:-dispatch please tax free;
-Import-export license by the customs;
-Paper report or confirm the decision gifts gifts of shippers.
Based on the records specified in points 1, 2, 3, 4 items, the Ministry of finance to consider the decision to tax free import and export for each specific case. The customs tax exemption decision based on the Ministry of Finance's customs procedures for import and export goods, duty-free is clearly under decision No. ... day ... month ... year ... by the Ministry of finance.
5. import and export goods during transportation, unloading of damaged, lost has reasons include:-goods import/export permit by the Ministry of Commerce and tourism;
-Customs Declaration of goods for import and export of the Customs gate actual goods import and export;
-Report on the inspection of import and export goods of VINACONTROL agencies;
-Imported goods records (including invoices, orders, invoices, ...);
-The Customs Department, central cities basing on the level of losses, the damage has been VINACONTROL the assessment, verification and testing to review relevant records to corresponding tax reduction for each particular case with the provisions of article 14 of the Decree.
VI-COLLECTION TAX, IMPORT TAX: according to article 15 of the Decree, when the reasons are tax cases, review tax exemptions under section IV, V on this has changed other than the regulation as:-aid to use on other purposes outside the program;
-Temporary export, re-export import temporary re-enter in order to attend the exhibition but do not re-export (for goods temporarily imported) or not re-sign (for temporary export goods);
-Imports of foreign organizations that are tax exempt under the standard regime of temporary import in decision No. 131-dated 28 July 1987 but not re-export that consumption, transfer market in Vietnam for the individual organizations are not entitled to tax exemption;
-Export to repay the Government's overseas is tax-free but then due to the reason it is not exported to the repayment of the Government;
-Imported goods for security, defense, scientific research, 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;
-The goods are imported raw materials to processing for overseas have been imported duty free with consumption in Vietnam or non-market production of goods abroad which sold in Vietnam;
-Imports of enterprises of foreign investment and of foreign parties to cooperate have been imported duty free but bring hefty selling in Vietnam market;
-Damaged goods, loss in transit and unloading but then due to any reason is determined not to damage, loss, etc.
Import and export shippers within 2 days from the date the tax reduction exemption reason change than rules, should have the responsibility to declare to the Customs the place did lot of import and export procedures for goods that are free of tax to the customs tax procedure, was long enough , decrease.
The tax collection Base: price, exchange rate, the export tax is determined by price, exchange rate, the tax rate at the time of the tax exemption reason changes.
VII-TAX REFUND: 1. When the proposal considering the export tax refunds, import tax already paid, the individual organizations must present the following documents: a) for imported goods has to pay tax but also storage, demurrage at the gate, but be allowed to re-export must have:-dispatch proposed input tax refund was filed stating there the reason please complete;
-Export and import license by the Ministry of Commerce and tourism;
-Customs Declaration of goods import and export into account customs. 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;
-Contract-mandated import export (import-export goods if is mandated).
b) for export tax already paid but not anymore have to have:-dispatch complete tax proposal filed;
-Export permit by the Ministry of Commerce and tourism;
-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 must be less than:-The export tax refund proposal writing or import is submitted;
-Export or import permits by the Ministry of Commerce and tourism;
-Customs Declaration of export or import goods into account customs;
-Tax receipt for export or import;
-Invoices or sales invoices.
d) for rows is supplies, imported raw materials to produce export goods must have:-dispatch input tax refund proposal was filed (have specific explanation about the amount of exports, consumption of imported raw materials, import tax return) certified by the local tax Bureau of import data of the unit;
Contracts signed with foreign goods (of which specify the number, size, quality, type, export ...);
Export and import license by the Ministry of trade and tourism;
-Customs Declaration of goods imports had liquidity of the customs;
-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:-dispatch proposed tax refunds and import or export is submitted;
-Export and import license by the Ministry of Commerce and tourism, in import-export license must be clearly stated: to temporarily enter the re-export goods, re-export and temporarily exported re-entering, 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-entering;
-Foreign exchange contracts signed between the seller and the buyer the original or a copy (must have certified marker), which indicate the quantity, weight, quality and type, ... buy and sell goods;
-Tax receipts and import or export;
-Contract-mandated export (if import and export goods is 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).
2. Authority to review tax refund:
For the case of a, b, c of point 1 of this section, the controller turns to confirm tax parts check and reimbursement procedures. The Director of the Customs Department, the city signed reimbursement decisions and deals with the object being to tax deducted 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 d, e the customs tax when sent to a private account in the Treasury. When is the tax refund, the Ministry of finance based on the profile specified in point d, e items 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.
VIII-HANDLING VIOLATIONS: 1. The handling of the breach of the acts period smuggled tax of tax payers to the provisions in clause 3, article 17 of the Decree; The Ministry of finance specifies the time behavior of tax evasion and illicit fines are as follows:-does not import-export goods declaration: first offense punishment 2 times of tax time contraband; the penalty for a second violation 3 times; third offense or more fine 5 times;
-Import and export goods declaration are not true to fact, import and export of cargo such as: wrong number, product type goods ...; false declarations or import/export purposes the status of import and export goods to advantage of the exemption, the tax reduction; declare the tax price is lower than the actual purchase price; , false purchase documents: first offense punishment 2 times of tax time contraband; the penalty for a second violation 3 times; third offense or more fine 5 times;
-In case of violation there is aggravating as: violation of organized, massive fraud levels, taking advantage of the prerogatives, powers or the circumstances of disaster, disease, room shown to breach, after offending behaviour evading, conceal the breach ... then right from the first violation can be fined up to three times the tax amount to time smuggled (for acts not to declare the goods import and export) or be fined up to 2 times of tax time counts (for behavioral incorrect fact wrong, goods import and export import purpose item, wrong order status, tax rates are lower than the actual price, sale, purchase and sale of fake documents);
When tax payers have pirated time behavior, then tax the customs penalty decisions and fines; the case of the other organs detect illicit tax time 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 Decree; 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 to compensate for the full amount of State taxes have been misappropriated, embezzled. Depending on the extent of that infringement be disciplined , administrative sanctions or be blind for criminal liability in accordance with the law.
b) tax officers or other personal advantage of a position of authority cover the breach or the rules of the law on the export tax, import tax, the 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. To calculate the tax, 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 trade import-export goods) still import and export procedures; 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 or deliberate mishandling, damage to the taxpayer or the person who dealt with such as: tax calculation wrong (wrong number, tax rates, tax rates); handling tax for tax reductions, exemptions have been prescribed; wrong sanction mechanisms regulating team; tax message do damages to tax payers, etc. . then have to pay the full amount of damages to tax payers or dealt with.
3. The processing violate tax deadlines: the processing for organizations, individuals violating the time limit for payment be made as defined in paragraph 1, paragraph 2, article 17 of the Decree. The provisions on also applied for the account owed tax to 31-3-1992.
IX. INCOME TAX REGIME, TAX ACCOUNTING And REPORTING Of TAX REVENUE RESULTS.
1. tax collection mode:
The customs when getting import and export goods declaration, tax departments must closely examine the tax base as defined in article 5 of the Decree. 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 of the current budget, in the State Treasury. Private tax money for supplies are imported raw materials for the production of exported goods and the goods temporarily imported for re-export, the temporary export goods to imported be submitted into 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 d, 1e section VII of this circular, as determined by the Ministry of finance.
2. accounting and tax bracket Mechanism: the Ministry of finance allocated to Service mode research accounting process of The accounting regime issued export tax, import tax.
3. report the results mode currency lodging tax.
a Customs Agency) the base on the certificate from the tax collectors and the actual tax amount already paid in to 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 the latest is September 5, 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 (attached) and the slowest October following reports of official income last month under model 2-BCT (attached).
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 refunded for the object to be reimbursement, reporting up the General Department of customs on 5 quick report once as the No. 3 sample-BCN (attached) and the latest is September 5, after the main report formula of the previous month's revenue under model number 4-BCT (attached).
On the basis of the synthesis report of the Customs Department, General Department of customs Ministry of finance submitted reports include reports on a 10 times as fast as the No. 3 sample BCN (attachment) and at the latest within 10 days of the following month is the official report of currency, tax refund number of months ago under model number 4-BCN (attached).
X. IMPLEMENTATION of financial affairs for the Ministry Of tax revenue check tracking, export tax, import tax of customs as prescribed in point b of Article 23 of Decree 110-dated 31 March 1992 of the Council of Ministers.
The writing guide formerly opposed to this circular are repealed.
The Unit reports to the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness----------------------------------------------model No. 1-BCN units get instant reports reports of recurring income From day.../.../.../day to 199 .../199 STT taxes have currency Of currency notes 1 2 3 4 1.
Export import other Income 3 Person 2 scheduled days ..., ... in 199 (clearly and sign your name) (heads of unit signed and stamped) reporting units of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness-----------------------------------------------model No. 2/BCT Unit received reports of currency, official ... in 199 ...
Số nộp kho bạc
Ngày ... tháng ... năm 199...
Confirmation of the State Treasury The scheduling unit heads (signed and stamped) (stating the name and sign) (signed and stamped) reporting units of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness-----------------------------------------------model No. 3/BCN units get instant reports report of the Customs and revenue of tax refund From the day.../.../199 ... come on .../.../199 ...
Số đã thu
Số thuế đã hoàn
Ngày ... tháng ... năm 199 ...
The scheduling unit heads (specify name and signature) (signature and stamp) Unit report of the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness------------------------------------------------model No. 4/BCT Unit received official report report Of currency, customs and tax refund number ... in 199 ...
Number of taxes collected tax amount
The actual number of completed order obtained months......
Accumulated from DN,.........
Ngày ... tháng ... năm 199 ....
Confirmation of the State Treasury The scheduling unit heads (signed and stamped) (signature and specify the name) (signature and stamp) of Schedule 1 part raw material input to the work of processing contracts:...................................... 199. ...
Foreign contract organisations:............................................................
Mặt hàng gia công:..................................................................................
Thời hạn thực hiện hợp đồng:..................................................................
S raw materials and tax On raw materials Of A TT materials B material C, KT \cell number value of the amount of the value of the amount of the value of the Expression 2 Part production charged component S of items (1), second (2) TT TKHQ consumption Of the export protocol number date paid
³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ ³ Expression number 3: raw material tax total enter the total exported charged difference whether Excess components Were Missing guns recovered in Vietnam Moved to the contract after the ... month ... year ....
The accounting test The scheduled Director