Circular No. 106/2005/TT-BTC guiding the collection, payment, and refund of anti-dumping duties, countervailing duties, and security payments for anti-dumping duties and countervailing duties.

CIRCULAR

Guidelines for collecting, remitting, and refunding anti-dumping duties, countervailing duties, and guarantees for payment of anti-dumping duties and countervailing duties

These guidelines apply to anti-dumping duties, countervailing duties, and guarantees for payment of temporary anti-dumping duties and countervailing duties

Pursuant to the Law on Export Duties and Import Duties;

Based on the Customs Law;

Pursuant to Ordinance No. 20/2004/PL-UBTVQH dated April 29, 2004 on Anti-Dumping of Imported Goods into Vietnam and Ordinance No. 22/2004/PL-UBTVQH dated August 20, 2004 on Countervailing of Imported Goods into Vietnam;

Pursuant to Decree No. 90/2005/NĐ-CP dated July 11, 2005 detailing the implementation of certain provisions of the Ordinance on Anti-Dumping of Imported Goods into Vietnam and Decree No. 89/2005/NĐ-CP dated July 11, 2005 of the Government detailing the implementation of certain provisions of the Ordinance on Countervailing of Imported Goods into Vietnam;

The Ministry of Finance guides procedures for collecting and remitting to the State budget anti-dumping duties and countervailing duties on imported goods; procedures for refunding temporary anti-dumping duties, temporary countervailing duties, or guarantees for payment of such duties as follows:

I. Taxable Objects:

Imported goods subject to anti-dumping duties or countervailing duties pursuant to the decision of the Minister of Trade.

II. Tax Payers:

Organizations and individuals importing goods subject to tax as stipulated in Section I of this Circular are taxpayers of anti-dumping duties and countervailing duties.

III. Basis for Tax Calculation, Method of Tax Calculation:

1. Basis for calculating tax:

The basis for calculating anti-dumping duties and countervailing duties includes the quantity of imported goods, taxable value, exchange rate for taxation, and duty rate.

1. Quantity of goods is the quantity of imported goods subject to anti-dumping duties or countervailing duties;

2. Taxable value and exchange rate for taxation shall be implemented in accordance with regulations applicable to import duties;

3. Anti-dumping duty rate and countervailing duty rate are the rates set forth in the Decision of the Minister of Trade.

2. Method of tax calculation:

IV. Time of Tax Calculation, Deadline for Payment of Tax:

1. Time of tax calculation: the date when the taxpayer registers the customs declaration with the customs authority in accordance with the Customs Law, and within the validity period of the Decision imposing anti-dumping duties or countervailing duties issued by the Minister of Trade.

2. Deadline for payment of tax: Importers of goods subject to anti-dumping duties or countervailing duties must pay the full amount of anti-dumping duties, countervailing duties, or guarantees for payment of such duties before receiving the goods. In cases where the taxpayer is guaranteed by financial institutions for the amount of tax payable, the deadline for payment of tax is thirty days from the date the taxpayer registers the customs declaration.

For temporarily imported goods for re-exportation or imported goods for production of export goods that are subject to anti-dumping duties or countervailing duties, the deadline for payment of tax shall be carried out according to the deadline for payment of import duties for temporarily imported goods for re-exportation or imported goods for production of export goods.

V. Procedures for Collection and Remittance:

1. Upon receipt of the Decision on Temporary Anti-Dumping Duties or Temporary Countervailing Duties, the customs authority is responsible for collecting temporary anti-dumping duties, temporary countervailing duties, or guarantees for payment of such duties and depositing them into a temporary account opened at the State Treasury. Proof of payment is a receipt or mandate.

2. After receipt of the Decision on Anti-Dumping Duties or Countervailing Duties or the Decision not to impose Anti-Dumping Duties or Countervailing Duties issued by the Minister of Trade (official decision), the customs authority will process refunds to the taxpayer (if overpaid) or transfer the amount of tax due from the temporary account to the State budget.

VI. Cases Eligible for Refund:

1. The amount of temporary anti-dumping duties or countervailing duties payable under the Decision on Temporary Anti-Dumping Duties or Temporary Countervailing Duties is higher than the amount of anti-dumping duties or countervailing duties under the official Decision of the Minister of Trade.

2. The amount of guarantees for payment of anti-dumping duties or countervailing duties payable is higher than the amount of anti-dumping duties or countervailing duties under the official Decision of the Minister of Trade.

VII. Refund Procedures:

Based on the Decision of the Minister of Trade, the taxpayer submits a letter requesting a refund along with the customs declaration for imported goods and proof of tax payment (original or certified copy) to the customs authority handling the import procedures to obtain a refund of anti-dumping duties, countervailing duties, or guarantees for payment of such duties. Within fifteen working days from the date of receipt of complete documentation, the customs authority handling the import procedures is responsible for processing the refund (or non-collection) for the taxpayer.

VIII. Implementation Organization:

1. This Circular shall take effect fifteen days after its publication in the Official Gazette.

2. During the implementation process, if there are difficulties, they should be reported to the Ministry of Finance for consideration and resolution./.