This circular guides the tax treatment of liquidated assets by export processing enterprises when transferred to the domestic market, specifying the tax payment responsibilities of relevant parties.
Đối tượng áp dụng
General Department of Customs; Export Processing Enterprises; Domestic Enterprises purchasing liquidated assets from export processing enterprises
Các điểm cốt lõi
- Export processing enterprises are not required to pay back import duties when liquidating assets (Article 1).
- Domestic enterprises purchasing liquidated assets from export processing enterprises must complete import procedures and declare, paying import duties, special consumption taxes, and value-added tax as prescribed by current regulations (Article 2).
- Goods imported into export processing zones from abroad are not subject to import duties (Article 3)
- The General Department of Customs is responsible for directing the implementation of this circular.
- Circular guiding tax treatment for liquidated assets of export processing enterprises when transferred to the domestic market
🌐 Tác động xã hội từ văn bản này
- Reducing import duty burdens on export processing enterprises when liquidating assets.
- Increasing tax costs for domestic enterprises purchasing liquidated assets from export processing enterprises.
❓ Câu hỏi thường gặp
Must export processing enterprises pay import duties when liquidating assets?
No, export processing enterprises are not required to pay back import duties when liquidating assets (Article 1).
What procedures must domestic enterprises follow when purchasing liquidated assets from export processing enterprises?
They must complete import procedures and declare, paying import duties, special consumption taxes, and value-added tax as prescribed by current regulations (Article 2).
Are goods imported into export processing zones subject to import duties?
No, goods imported into export processing zones from abroad are not subject to import duties (Article 3).
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NO. 11005 TC/TCT DATED November 16, 2001 ON TAX TREATMENT FOR LIQUIDATION ASSETS
Dear, General Department of Customs
In response to the letter No. 4720/TCHQ-KTTT dated October 25, 2001 from the General Department of Customs regarding tax treatment for liquidation assets of export processing enterprises entering the domestic market, the Ministry of Finance provides its comments as follows:
Pursuant to the Law on Export Duties and Import Duties; Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government; Section II, Part A Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance; Pursuant to the Law on Foreign Investment in Vietnam; Decree No. 24/2000/NĐ-CP dated July 31, 2000 of the Government; Section III, Part II Circular No. 13/2001/TT-BTC dated March 8, 2001 of the Ministry of Finance: Goods imported from abroad into export processing zones and export processing enterprises within the territory of Vietnam are not subject to import duties. Therefore, when an export processing enterprise liquidates its assets, it is not required to pay back any import duties. Domestic enterprises purchasing liquidation assets from export processing enterprises must complete import procedures and declare, pay import duties, special consumption taxes, and value-added tax in accordance with current regulations.
The Ministry of Finance provides this opinion for the General Department of Customs to be aware of and instruct implementation accordingly.
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