Circular No. 106/1998/TT-BTC stipulates that enterprises can temporarily not pay import tax on imported raw materials and components for producing export goods for a period of nine months from the date of receiving the official tax notification from the Customs authority. Enterprises only need to pay the tax if they fail to export the products within this period.
Đối tượng áp dụng
Vietnamese enterprises and foreign-invested enterprises importing raw materials and components to produce export goods.
Các điểm cốt lõi
- Enterprises are allowed to temporarily not pay import tax for nine months from the date of receiving the official tax notification from the Customs authority.
- If enterprises have exported the products, they do not need to pay import tax for the corresponding raw materials and components.
- If outside the nine-month period, enterprises have not exported the products, they must pay import tax and will be refunded the tax when the products are actually exported.
- Procedures for not collecting import tax and refunding import tax shall be carried out in accordance with the provisions of Circulars No. 72A TC/TCT dated August 30, 1993; No. 53 TC/TCT dated July 13, 1995; and No. 84/1997/TT-BTC dated November 13, 1997 issued by the Ministry of Finance.
- This Circular takes effect from July 1, 1998.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps enterprises reduce import costs, increase competitiveness, and promote exports.
- Negative impact: May cause difficulties in tax management if enterprises take advantage of this policy.
❓ Câu hỏi thường gặp
For how long can enterprises temporarily not pay import tax?
Enterprises are allowed to temporarily not pay import tax for nine months from the date of receiving the official tax notification from the Customs authority.
If enterprises have exported the products, do they need to pay import tax?
No, if enterprises have actually exported the products, they do not need to pay import tax for the corresponding raw materials and components.
If outside the nine-month period, enterprises have not exported the products, do they need to pay import tax?
Yes, if outside the nine-month period, enterprises have not actually exported the products, they must pay import tax.
After paying import tax, how much will enterprises be refunded?
If outside the nine-month period, enterprises will be refunded the import tax paid when the products are actually exported.
When does this Circular take effect?
This Circular takes effect for customs declarations of imported goods registered with the Customs authority from July 1, 1998.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 106/1998/TT/BTC |
Hanoi, July 23, 1998 |
CIRCULAR
Guidelines on the period for not paying import tax on imported raw materials and components for export production
Pursuant to Article 8 of the Decree No. 10/1998/NĐ-CP dated January 23, 1998 of the Government on certain measures to encourage and ensure foreign direct investment activities in Vietnam; Pursuant to Item I of Resolution No. 02/1998/NQ-CP dated January 26, 1998 of the Government on policies and measures to encourage exports;
Pursuant to the opinion of the Prime Minister in Circular No. 775/CP-KTTH dated July 10, 1998;
To be consistent with the actual situation of import and export activities, to encourage and create favorable conditions to enhance efficiency and accelerate exports, after reaching consensus with relevant ministries and sectors, the Ministry of Finance hereby provides guidelines on the period for temporarily not paying import tax on imported raw materials and components for export production of enterprises as follows:
Enterprises (Vietnamese enterprises, enterprises with foreign investment capital) importing raw materials and components for export production shall be temporarily exempt from paying import tax for a period of 9 (nine) months from the date they receive the formal tax notification from the Customs authority regarding the amount of tax due. During this temporary exemption period, if the enterprise has actually exported the products, the enterprise will not have to pay import tax for the corresponding raw materials and components. If outside this temporary exemption period (9 months), the enterprise has not actually exported the products, the enterprise must pay the import tax, and when the products are actually exported, the paid import tax will be refunded.
The procedures and authorities for not collecting import tax and refunding import tax shall be implemented in accordance with the provisions of Circulars No. 72A TC/TCT dated August 30, 1993; No. 53 TC/TCT dated July 13, 1995; and No. 84/1997/TT-BTC dated November 13, 1997 of the Ministry of Finance.
This Circular takes effect for goods import declarations registered with the Customs authority from July 1, 1998.
The General Department of Customs guides the Customs Departments of localities to uniformly implement this Circular./.
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DEPUTY MINISTER (Signed) Pham Van Trong |
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