Circular guiding the handling of payment documents for exported goods to examine export tax refunds for enterprises, distinguishing two cases before and after October 1, 2002, with specific requirements regarding files and explanatory documents.
적용 범위
Enterprises engaged in exporting goods; customs authorities; local tax authorities
핵심 사항
- For consignments of exported goods before October 1, 2002, enterprises must prepare a list of explanatory payment documents and photocopies of payment documents (Point 1).
- Enterprises must bear full responsibility for the accuracy of the provided documentation (Point 1).
- In cases where there are signs of fraud, customs authorities will inspect the related documents concerning imported and exported goods and cooperate with local tax authorities to check accounting records (Point 1).
- For consignments of exported goods after October 1, 2002, payment documents must be prepared according to the guidance on payment documents for exported goods subject to a zero percent VAT rate (Point 2).
- Enterprises must clearly record in the remarks column the terms of the contract specifying the form of payment or the bank's letter of credit opening notice or the reconciliation statement.
- Payment documents include bank notification documents, cash receipt vouchers, and payment orders.
🌐 이 문서의 사회적 영향
- To help exporting enterprises clearly and transparently complete export tax refunds.
- To strengthen state management by checking payment documents for exported goods to prevent fraudulent activities.
- Affected enterprises exporting goods need to strictly comply with regulations in their files and explanatory documents.
❓ 자주 묻는 질문
What must an enterprise do when the exported goods have a registration date before October 1, 2002?
For consignments of exported goods before this date, enterprises need to prepare a list of explanatory payment documents and photocopies of payment documents.
What will the customs authority do if signs of fraud are detected?
In cases where there are signs of fraud, customs authorities will inspect the related documents concerning imported and exported goods and cooperate with local tax authorities to check accounting records.
What regulation must enterprises comply with for consignments of exported goods after October 1, 2002?
Enterprises must prepare payment documents according to the guidance on payment documents for exported goods subject to a zero percent VAT rate.
What specific requirements are there for the format of the remarks in the list?
Enterprises must clearly record in the remarks column the terms of the contract specifying the form of payment or the bank's letter of credit opening notice or the reconciliation statement.
What types of payment documents are included?
Payment documents include bank notification documents, cash receipt vouchers, and payment orders.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10061/TC-TCT ON SEPTEMBER 29, YEAR 2003
REGARDING THE PROCESSING OF PAYMENT DOCUMENTS FOR EXPORT GOODS TO BE CONSIDERED FOR REFUND OF IMPORT TAX
CONSIDER EXPORT TAX REFUND
Dear: - Ministries, ministerial-level agencies, government agencies
- PROVINCES AND URBAN AREAS UNDER THE CENTRAL GOVERNMENT
Pursuant to Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax; Clause g, Point I, Section I, Part E of Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993, Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Laws amending and supplementing certain articles of the Law on Export Tax and Import Tax;
Pursuant to Clause 1, Article 7 of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value Added Tax and Decree No. 76/2002/NĐ-CP dated September 13, 2002 of the Government amending and supplementing some articles of Decree No. 79/2000/NĐ-CP dated December 29, 2000 mentioned above;
To resolve issues regarding payment documents for export goods in the application dossier for refund (or non-collection) of import tax for imported raw materials and components used in production for export, the Ministry of Finance provides guidance as follows:
1. For export consignments with customs declaration registration dates for export goods before October 1, 2002 but have not yet been considered for refund (or non-collection) of import tax due to issues with payment documents for export goods, the procedures and documents for refund of import tax for imported raw materials and components used in production for export shall be implemented in accordance with Clause g, Point 1, Section I, Part E of Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993, Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Laws amending and supplementing certain articles of the Law on Export Tax and Import Tax. Additionally, enterprises must prepare a list of payment documents explaining the export consignment according to the attached model in this letter and provide photocopied payment documents stamped with an official copy stamp from the enterprise. In cases where the payment method for the export consignment does not comply with the payment terms stipulated in the foreign trade contract, the enterprise must provide a written explanation of the reasons for the change. The enterprise's General Director shall bear full responsibility for the accuracy of the provided documents. Based on the General Director's commitment regarding payment documents, the provided explanations, and the required documents, the Customs Authority will consider the refund (or non-collection) of import tax for imported raw materials and components used in production for export for the enterprise. If there are signs of fraud in the request for refund of import tax (such as: fictitious export goods; imported goods but not exported and consumed domestically; false declaration of raw material consumption rates for imported goods to produce export products; substituting imported raw materials with domestic raw materials while claiming a refund of import tax...), the Customs Authority will conduct an inspection prior to refunding the tax. The Customs Authority will inspect the documents of the import and export consignment (including the customs declaration for import and export goods which must be confirmed by the customs authority at the port of entry and exit in accordance with current regulations) and cooperate with the local tax authority (where the enterprise is registered and has a tax code) to inspect accounting records and related accounting documents concerning the import and export consignment; payment for imported and exported goods with foreign customers and the use of imported raw materials to produce exported goods to accurately determine the amount of import tax eligible for refund corresponding to actual exported goods. FROM FOREIGN COUNTRIES AND THE SITUATION OF USING IMPORTED RAW MATERIALS FOR PRODUCING EXPORT GOODS TO DETERMINE THE CORRECT AMOUNT OF IMPORT TAX REFUNDED CORRESPONDING TO ACTUAL EXPORTED GOODS.
2. For export consignments eligible for consideration for refund of import tax with customs declaration registration dates for export goods from October 1, 2002 onwards, the payment documents for export goods to be considered for refund of import tax shall be implemented in accordance with the guidance on payment documents for export goods subject to a zero percent VAT rate as detailed in Circular No. 8282/TC-TCT dated August 12, 2003 of the Ministry of Finance.
The Ministry of Finance provides the above opinion for the relevant ministries, sectors, provincial people's committees under the central government to be aware and coordinate in directing implementation.
(Attached Model to Circular No. 10061/TC-TCT dated September 29, 2003 of the Ministry of Finance)
| Name of unit:... Address:… Tax code:... | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
LIST OF PAYMENT DOCUMENTS FOR EXPORT GOODS
| Serial number | Export Contract | Actual value of goods | Payment Documents | Remarks | ||||
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| Number, Date | Export Goods Item | Value | b) Organizing the implementation of mechanisms to encourage, support, and guide the development of new business models based on e-commerce applications and digital technology; | Number, Date | Forms | Value |
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The enterprise requests to take responsibility for the accuracy of the List
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Prepared by (Signature) | Day...Month...Year 200... Enterprise director (Signature, stamp) |
Note:
- Payment documents include: bank credit advice, cash receipt vouchers, payment orders...
- Export enterprises apply payment methods such as: collection (D/P), deferred payment, offsetting accounts receivable. The enterprise must clearly record in the note column the payment terms specified in the contract or the bank's letter of credit opening notice or the account offsetting agreement.
관계도
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