Circular No. 105/2011/TT-BTC amends and supplements certain provisions of Circular No. 63/2011/TT-BTC on preferential treatment regimes in customs administration for enterprises meeting the conditions. This Circular sets new criteria for applying preferential treatment and takes effect from the date of issuance.
适用范围
Enterprises meeting the conditions
要点
- An enterprise may apply for preferential treatment if it complies with the law, has not been administratively sanctioned more than three times within the prescribed period (excluding late payment penalties), cooperates well with customs authorities, and enjoys trust from customs authorities regarding compliance with the law.
- The export and import turnover of enterprises is divided into two levels: approximately 350 million USD/year for enterprises specified in Clause 1, Article 3 of Circular No. 63/2011/TT-BTC and approximately 70 million USD/year for enterprises specified in Clause 2, Article 3 of Circular No. 63/2011/TT-BTC.
- An enterprise will not be eligible for preferential treatment if it has been sanctioned for violating the law more than three times within the prescribed period, including fines exceeding 20 million VND each time.
🌐 本文件的社会影响
- Enterprises can benefit from this preferential treatment regime through reduced customs procedures and inspections, thereby enhancing their business efficiency.
- However, enterprises must strictly comply with regulations to avoid losing the right to apply for preferential treatment, which would impose additional management burdens on customs authorities.
❓ 常见问题
What criteria must enterprises meet to be eligible for preferential treatment?
Enterprises must comply with the law, have not been administratively sanctioned more than three times within the prescribed period (excluding late payment penalties), cooperate well with customs authorities, and enjoy trust from customs authorities regarding compliance with the law.
What levels are the export and import turnover of enterprises divided into?
The export and import turnover of enterprises is divided into two levels: approximately 350 million USD/year for enterprises specified in Clause 1, Article 3 of Circular No. 63/2011/TT-BTC and approximately 70 million USD/year for enterprises specified in Clause 2, Article 3 of Circular No. 63/2011/TT-BTC.
Under what circumstances will enterprises lose the right to apply for preferential treatment due to violations of the law?
Enterprises will lose the right to apply for preferential treatment if they have been sanctioned for violating the law more than three times within the prescribed period, including fines exceeding 20 million VND each time.
What is the specific period during which enterprises must not be sanctioned for violating the law?
The specific period during which enterprises must not be sanctioned for violating the law is not more than three times within the prescribed period, but the specific duration is not clearly stated.
When does this preferential treatment regime take effect?
This Circular takes effect from the date of issuance.
全文
CIRCULAR
Amending and supplementing some articles of Circular No. 63/2011/TT-BTC dated May 13, 2011 of the Ministry of Finance on试行测试，在正式翻译前，请确认此格式和指示是否正确。若正确，我将继续提供完整翻译。请指示。
pilot preferential regime in the field of state management on customs for enterprises meeting the conditions
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Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Customs Law;
Pursuant to the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006;
Pursuant to the Government Decree No. 154/2005/NĐ-CP dated December 15, 2005 detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;
Pursuant to the Government Decree No. 85/2007/NĐ-CP dated May 25, 2007 detailing certain provisions of the Law on Tax Administration, and the Government Decree No. 106/2010/NĐ-CP dated October 28, 2010 amending and supplementing certain provisions of the Government Decree No. 85/2007/NĐ-CP dated May 25, 2007;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance amends and supplements certain articles of Circular 63/2011/TT-BTC dated May 13, 2011 of the Ministry of Finance on the application of the pilot preferential regime in the field of state management on customs for enterprises meeting the conditions (hereinafter referred to as the Circular) as follows:
Article 1. Amend Clause 1, Article 5 of Circular 63/2011/TT-BTC
An enterprise with a compliance record is an enterprise that has not been subject to administrative penalties by the customs authority and other state management agencies as stipulated in Clause 3 of this Article for violations of the law; or, within the period specified in Clause 2 of this Article, does not exceed three (3) times being penalized by each such agency with administrative fines (excluding late payment penalties for taxes) in the form of monetary fines exceeding twenty million dong per instance, without additional penalties (such as revocation of licenses or certificates, confiscation of contraband goods or means of transport, compulsory destruction, compulsory removal of goods from Vietnam, or compulsory repayment of the value of contraband goods); the enterprise cooperates well with the customs authority; the customs authority trusts in the enterprise's compliance with the law and can monitor the enterprise's compliance with the law.
Article 2. Amend Clause 1, Clause 2, Article 7 of Circular 63/2011/TT-BTC
For enterprises as stipulated in Clause 1, Article 3 of Circular 63/2011/TT-BTC: Export and import turnover reaches approximately 350 million USD/year.
For enterprises as stipulated in Clause 2, Article 3 of Circular 63/2011/TT-BTC: Export turnover reaches approximately 70 million USD/year.
Article 3. Effectiveness
This Circular takes effect from the date of signature./.
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