This circular provides guidance on determining the taxable value for back-taxes on imported goods that were previously exempted from tax but later require back-payment due to a change in the grounds for exemption, including import duties and special consumption taxes.
适用范围
General Department of Customs and related units.
要点
- Taxpayers must pay back-import duties based on the residual value of the goods at the time of taxation, according to the quality appraisal results conducted by authorized state agencies (Article 7 Decree No. 54/CP).
- The customs authority may request a re-appraisal if it finds that the enterprise's appraisal results are not appropriate.
- The taxable value for back-special consumption tax = the taxable value for back-import duties + import duties to be paid back.
- Circular No. 65 TC/TCT is no longer effective as of January 1, 1999.
- The customs authority shall notify the taxpayer of the reasons for requesting a re-appraisal.
🌐 本文件的社会影响
- Enhance transparency and accuracy in collecting back-import duties.
- Taxpayers may encounter difficulties when implementing re-appraisals.
- Reduce the burden on enterprises if the residual value of goods is low.
❓ 常见问题
Which authority determines the taxable value for back-taxes?
The authorized state agency responsible for appraising the quality of goods.
If an enterprise disagrees with the appraisal results, what can the customs authority do?
The customs authority has the right to request a re-appraisal.
How is the taxable value for back-special consumption tax determined?
The taxable value for back-special consumption tax = the taxable value for back-import duties + import duties to be paid back.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10054 TC/TCT DATED OCTOBER 23, 2001
REGARDING THE DETERMINATION OF TAXABLE VALUE FOR TRACED BACK TAXES
RESPECTED: General Department of Customs
The Ministry of Finance has received letters from several units inquiring about the determination of taxable value for imported goods that were previously exempted from tax but now require traced back taxes due to a change in exemption reasons. Regarding this matter, the Ministry of Finance provides the following opinions:
- BASED ON THE LAW ON EXPORT AND IMPORT TAXES; Article 7 of Decree No. 54/CP dated August 28, 1993 issued by the Government; Point 1.i, Section II, Part B, Point 2.b, Section I, Part C of Circular No. 172/1998/TT-BTC dated December 22, 1998 issued by the Ministry of Finance, then: For imported goods that have been put into use in Vietnam and require traced back taxes, the taxable value for traced back taxes is determined based on the remaining value of the goods at the time of calculating the traced back tax, according to the quality inspection results of the competent state agency.
In cases where it is deemed that the enterprise's inspection results are not appropriate, the Customs Authority has the right to request a re-inspection and must inform the taxpayer of the reason for the re-inspection. The inspection result requested by the Customs Authority serves as the basis for calculating import tax and special consumption tax.
- Traced back special consumption tax: BASED ON THE LAW ON SPECIAL CONSUMPTION TAX; Decree No. 84/1998/NĐ-CP dated October 12, 1998 issued by the Government; Circular No. 168/1998/TT-BTC dated December 21, 1998 issued by the Ministry of Finance, then: The taxable value for traced back special consumption tax is the taxable value for import tax plus the import tax to be traced back. Circular No. 65 TC/TCT dated September 24, 1997 issued by the Ministry of Finance guiding the determination of the taxable value for import tax and special consumption tax on imported goods from entities that were previously exempted from tax but now no longer qualify due to a change in exemption reasons ceased to be effective as of January 1, 1999.
The Ministry of Finance provides this opinion for the General Department of Customs to be aware of and implement accordingly.
The Ministry of Finance provides comments for the General Department of Customs to be aware of and implement.
关系图
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