Circular No. 1132/TC/TCT guides on refunding export quota fees for organizations and individuals who have paid through bidding and units allocated export quotas in 2001. The document specifies the required documents to be provided for refunds as well as the procedures to follow.
适用范围
Organizations and individuals who have paid export quota fees through bidding; units allocated export quotas in 2001
要点
- Organizations and individuals who have paid export quota fees through bidding shall receive a full refund of the unpaid portion of the fee up to July 26, 2001.
- Units allocated export quotas in 2001 must provide documents for refunds including an application form for refund, notification of the quantity of won quotas, confirmation from the Import-Export Management Department, and payment receipt.
- The fee collection agency shall review the documents and issue a decision to refund within 15 days from receiving complete documentation.
- If the collecting agency has deposited the export quota fees into the State budget, only 10% of the amount due for refund will be paid to the unit, with the remainder sent back to the Ministry of Finance for further refunding.
- Ministries, ministerial-level agencies, and provincial people's committees shall guide enterprises in completing documents to receive export quota fee refunds.
🌐 本文件的社会影响
- Individuals who have paid export quota fees through bidding will receive a full refund of the unpaid portion.
- Units allocated export quotas in 2001 may be partially refunded for their paid fees.
- Detailed guidance on documentation and procedures facilitates organizations and individuals' access to this policy.
- Management agencies need to review export-related fees and charges to alleviate business burdens.
❓ 常见问题
As an organization that has paid export quota fees through bidding, am I eligible for a refund of the unpaid portion?
Yes, you will receive a full refund of the remaining unpaid portion of the bid-winning quota fee up to July 26, 2001.
As a unit allocated export quotas in 2001, what documents do I need to provide for a refund?
You must submit an application form for refund, notification of the quantity of won quotas, confirmation from the Import-Export Management Department, and payment receipt.
What percentage of the amount due will be refunded by the fee collection agency?
If the collecting agency has deposited the export quota fees into the State budget, only 10% of the amount due for refund will be paid to the unit, with the remainder sent back to the Ministry of Finance for further refunding.
What should I do to receive detailed guidance on documentation and procedures?
You should contact a higher-level management agency or competent ministry for specific guidance.
For how long is this document effective?
This circular takes effect from July 26, 2001, and remains in force for one year.
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 1132 TC/TCT DATED FEBRUARY 1, 2002
ON IMPLEMENTATION OF FEES AND CHARGES
To: - Ministries, ministerial-level agencies, and government-affiliated agencies,
- People's Committees of provinces and centrally governed cities
Pursuant to Article 4 of Decision No. 908/QĐ-TTg dated July 26, 2001 of the Prime Minister and Point 3 of Letter No. 976/CP-KTTH dated October 29, 2001 of the Government regarding implementation of Decision No. 908/QĐ-TTg, the Ministry of Finance provides guidance on the implementation of fees and charges as follows:
1- Organizations and individuals who have paid export quota bidding fees through tendering procedures shall be refunded the entire amount of unutilized export quota bidding fees paid up to July 26, 2001 in accordance with the instructions provided in Letter No. 976/CP-KTTH mentioned above.
2- For units allocated export quotas for the year 2001 by the authority allocating such quotas, the refund of the quota bidding fees paid for unutilized portions of the awarded quotas shall be as follows:
a) Units eligible to receive refunds of quota bidding fees for unutilized portions of awarded quotas must provide the fee collection agency with the following documents:
- A request form for refunding export quota bidding fees, specifying: quantity of awarded quotas, actual quantity of goods exported up to July 26, 2001 (date of transport document), quantity of unutilized export quotas, amount of bidding fees paid for awarded quotas, and the amount of bidding fees requested for refund.
- Notification from the authority allocating quotas regarding the quantity of awarded quotas in 2001.
- Confirmation by the regional import-export management department on the quantity of allocated export permits (E/L) issued to enterprises.
- Receipts or payment vouchers for bidding fees paid for unutilized export quotas.
b) The fee collection agency shall review the documents, accurately determine the amount of bidding fees due for unutilized portions of awarded quotas that should be refunded.
If the documentation is complete and accurate, the head of the fee collection agency shall issue a decision to refund the unutilized export quota bidding fees within 15 days from receipt of all documents submitted by the unit. In cases where the fee collection agency has not yet remitted the quota bidding fees into the State budget, the agency will deduct funds from its temporary holding account for fees and charges to return to the unit. If the fee collection agency has already remitted the fees into the State budget, it must only deduct 10% of the refund amount (corresponding to the percentage retained by the collecting agency) to pay to the unit. The remaining 90%, the agency shall send the decision on refund (original), a letter requesting refund from the fee collection agency to the financial authority, and confirmation from the State Treasury (original) along with all documents submitted under point a of this section to the Ministry of Finance (Department of State Budget) for further processing of the refund.
3- We request ministries, ministerial-level agencies, government-affiliated agencies, and People's Committees of provinces and centrally governed cities:
a) To guide enterprises eligible for refunds of export quota bidding fees to complete all necessary documents in accordance with this letter to ensure proper processing of the refund.
b) To review other types of fees and charges levied on exported goods (excluding those already covered by Circular No. 8272 TC/TCT dated August 30, 2001 of the Ministry of Finance regarding exemption from export bidding fees) to implement maximum exemptions or reductions for these fees.
This letter takes effect as of July 26, 2001 and remains in force for one year.
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