In the process of implementing the new regulations in the Law on Export and Import Taxes No. 107/2016 / QH13, effective from 1 September 2016, the customs authorities of some provinces and cities meet some problems as soon as possible. Detailed guidance on new regulations around tax exemptions, imposition of anti-dumping tax, countervailing duty, and self-defense duties.
Steel billets are subject to tax self-defense. Illustration
Under the provisions on the scope of regulation in Article 1 of the Law on Export Tax and Import Tax, this Law provides for taxable objects, taxpayers, tax calculation bases, tax calculation dates, tax rates and tax rates. Dumping, anti-subsidy tax, self-defense tax applied to import and export goods and services; Tax exemption, reduction, refund of export tax, import tax.
According to the provisions of Clauses 5, 6 and 7, Article 4 of the Law on Export Tax and Import Tax on the interpretation of terms, it is understood that anti-dumping tax, anti-subsidy tax and self-defense tax Is an additional import tax. Therefore, are the exemptions applicable to the taxes stipulated in the Law on Export and Import Duties (including anti-dumping, anti-subsidy, and countervailing duty)?
Regarding the above contents, Can Tho Customs said that pursuant to Article 4 of the Law on Export Tax and Import Tax, the self-defense tax is the additional import tax which shall be applied in case of excessive import of goods. Into Vietnam causing serious injury or threatening to cause serious injury to the domestic manufacturing industry or prevent the formation of the domestic manufacturing industry.
In addition, under Clause 7, Article 16 of the Export Tax and Import Tax, raw materials, supplies and components imported for the production of export goods shall be subject to tax exemption. Under the provisions of Clause 4, Article 15 of the Law, the Ministry of Finance shall stipulate the declaration, collection, remittance and refund of anti-dumping tax, anti-subsidy tax and self-defense tax.
Can Tho Customs Department wonders, from September 1, 2016, cases where enterprises importing goods subject to the declaration of safeguard duties and anti-dumping taxes under the form of export production (E31 Do you have to declare and pay taxes on self-defense, anti-dumping tax? If yes, what is the deadline for paying the above taxes?
Having the same question, Dong Nai Customs said that according to current regulations, raw materials imported for export processing are not subject to self-defense tax and environmental protection tax. In essence, raw materials imported for production of export goods are not sold in Vietnam. Therefore, this unit requests the Ministry of Finance and the General Department of Customs to clearly stipulate the regulations on tax exemption on anti-dumping, anti-subsidy tax, self-defense tax and environmental protection tax as the type of processing.
It is known that these questions and petitions have been recognized and exchanged by the General Department of Customs to provide specific guidance to customs offices at all levels.