THE FINANCIAL
GENERAL DEPARTMENT OF CUSTOMS
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No .: 292 / TCHQ-TXNK
Regarding the handling of tax on goods temporarily imported for re-export
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Hanoi, January 16, 2017
Dear Provincial / Municipal Customs Departments
During the implementation of the Law on Export and Import Duties No. 107/2016 / QH13 and Decree No. 134/2016 / ND-CP detailing a number of articles and measures to implement the Law on Export Tax and Import Tax The General Department of Customs has received problems related to the monitoring and management of goods temporarily imported for re-export by some provincial / municipal Customs Departments. In this regard, the General Department of Customs hereby guides the implementation as follows:
1. Regarding legal regulations:
According to the provisions of Point e, Clause 9, Article 16 of the Law on Import Tax and Export Taxes No. 107/2016 / QH13: "Goods temporarily imported for re-export within the re- Re-export (including the grace period) guaranteed by the credit institution or deposited an amount equal to the import tax amount of the temporarily imported or exported goods ".
Accordingly, goods temporarily imported for re-export in order to be eligible for tax exemption for a certain period of time must meet the conditions for deposit or tax guarantee when carrying out customs procedures, ensuring re-export within the prescribed time limit. temporary import.
2. About the declaration on the VNACCS / VCIS system, the method of accounting and statistical work, report:
Currently, for the type of goods traded on temporary import for re-export, the customs declarant performs tax exemption on the VNACCS system (code XN019) and the customs office inspects the condition of deposits or security Tax return. However, such declaration has many shortcomings and difficulties for the customs authorities to monitor, manage and account the amount of tax used to guarantee or deposit, as well as monitor the re-export time. Declaration of exempt status.
Therefore, in order to ensure the smooth management of the customs administration, the information technology system supports the payment of escrow deposits and tax guarantees electronically but does not increase administrative procedures for joint ventures. General Department of Customs guiding the declaration on the VNACCS / VCIS system, accounting and statistics, and reporting on the Tax Accounting System as follows:
2.1. Declaration on VNACCS / VCIS system:
- When declaring the customs procedures, enterprises shall not declare tax exemption in the index "Tax exemption / reduction / non-deduction tax" but declare tax-free status in "Note" Clearly stating the tax exemption under the provisions of any clause, which of the Law on Export Tax and Import Tax.
- Where an enterprise uses the deposit form for tax exemption, in the "Code for determining the time limit for tax payment", the enterprise shall select Code D- pay tax immediately.
- Where an enterprise uses the form of guarantee for tax exemption, in the index "Code for determining the time limit for tax payment", the enterprise selects code A or B - private guarantee or general guarantee and declaration of norms "Guaranteed bank code", "Guarantee year", "Guarantee symbol" and "Guarantee document number" respectively on the VNACCS system.
- The VNACCS system will send the tax receipts to the customs declarants and move to the centralized tax accounting system, which clearly states the tax amount to be deposited / guaranteed for tax exemption. The customs declarer shall base on the amount of tax payable on the voucher of the amount of tax to be collected / on the customs declaration for deposit or guarantee. Accordingly, the customs portal will have information on the amount of tax payable to track the deposit or tax guarantee.
The Bank / Treasury will make a deduction of the deposit or electronic guarantee based on information on the amount collected on the customs portal and the system for automatically checking the conditions for tax exemption (by deposit). / Guarantee) for customs clearance.
2.2. Manage TNTX declarations and accounting methods:
- The accounting of the guarantee and the deposit of the temporary import for re-export declaration shall be similar to those for which duty is to be paid immediately but the guarantee or payment is used.
- In terms of liquidation of TNTX declaration after satisfying all conditions of duty exemption
(I) have a tax guarantee and (ii) have actually re-exported from the territory of Vietnam during the period of temporary import for re-export as regulated, then liquidate the temporary import declaration:
(1) Based on the re-export declaration provided by the enterprise, the customs officer shall inspect the re-export system in accordance with the regulations;
(2) Make tax exemption voucher and update to the banking system to liquidate the temporary import declaration, using the voucher related to the declaration (function 2. Data / Relating to the declaration / 1.Inserting the book voucher) and selecting the type of book voucher is M1-Decision on tax exemption to enter the tax exemption voucher for the declaration.
For cases where the customs declarers deposit tax money for tax exemption for goods temporarily imported for re-export, after being actually re-exported out of the Vietnamese territory within the time limit for temporary import for re-export according to regulations, Customs officers shall make tax refund according to regulations.
2.3. Statistical work, report:
In order to serve the management and statistical reporting, the General Department of Customs will supplement the statistical function to monitor the declaration forms of temporary import and re-export business (G21) on the Tax Accounting System. There will be guidance in the coming time.
Declaration on the VNACCS system and accounting according to the guidance at Points 2.1 and 2.2 above from 16/01/2017.
The General Department of Customs requires the provincial / municipal Customs Departments to announce and post up at the places where customs procedures are carried out for them to know and implement.
KT. GENERAL DIRECTOR
DEPUTY DIRECTOR
Vu Ngoc Anh