Before the problems of the provincial / municipal customs departments in calculating the VAT and environmental protection tax on goods imported for the production of export goods according to the provisions of the Law on Export Tax and Import Tax and the Decree 134/2016 / ND-CP dated 01/9/2016, the General Department of Customs has issued official dispatches to guide provincial / municipal Customs Departments on this issue.
Professional operation at Bac Ninh Customs Department, Bac Ninh Customs Department. Internet photos
Specifically, on the VAT calculation, the General Department of Customs shall provide guidance: In cases where taxpayers import raw materials and supplies for the production of export goods, which satisfy the conditions specified in Articles 12 and 31 of Decree No. 134/2016 / ND -CP dated 01/9/2016, are exempt from import tax and not subject to VAT.
In cases where the provisions of Articles 12 and 31 of Decree No. 134/2016 / ND-CP dated 01/916 are not satisfied, they shall not be exempt from import tax and shall have to pay VAT as prescribed.
Guidance on the calculation of Environmental Protection Tax for imported goods for the production of exports, according to the General Department of Customs, pursuant to Article 9 of the Law on Export Tax and Import Taxes 2016 and Article 2 of the Circular. 159/2012 / TT-BTC, raw materials and materials imported for the production of export goods must declare and pay the Environmental Protection Tax according to regulations when carrying out the declaration of customs procedures.
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