Circular No. 116/2010/TT-BTC amends and supplements Circular No. 137/2009/TT-BTC regarding customs management and tax on goods in border economic zones. The new regulations include applying a 0% VAT rate to specific goods when they are brought into duty-free zones.
Đối tượng áp dụng
Business establishments, People's Committees of provinces with border economic zones and duty-free zones within border economic zones.
Các điểm cốt lõi
- Business establishments must declare and pay a 0% VAT rate for certain goods such as instant noodles, vermicelli, porridge, instant rice noodle soup; various types of candy and cookies; soap, laundry detergent, shampoo, bath oil, toothpaste; various types of milk, nutritional powder, cooking oil, and gas used for refrigeration equipment when they are brought into duty-free zones.
- Goods from domestic Vietnam or other functional areas within border economic zones that are brought into duty-free zones shall not be declared on export customs declaration if they are beer, soft drinks, alcohol and alcoholic beverages; mobile phones, prepaid mobile phone cards; all types of cars; all types of motorcycles; gasoline and diesel fuel.
- Goods from domestic Vietnam or other functional areas within border economic zones that are brought into duty-free zones may be declared on export customs declaration and subject to inspection procedures and refund of VAT according to current customs laws and tax laws if they do not fall under the categories specified in Clauses 1, 2, and 3.
- People's Committees of provinces with border economic zones are responsible for directing the organization and implementation of customs management, tax collection, and VAT refund for the specified goods.
🌐 Tác động xã hội từ văn bản này
- benefiting from the application of a 0% VAT rate for certain goods are businesses operating in duty-free zones, reducing operational costs and increasing competitiveness.
- Businesses must comply with new customs and tax management regulations, which may encounter initial difficulties but will ultimately improve operational efficiency.
❓ Câu hỏi thường gặp
Which goods are subject to a 0% VAT rate?
According to Article 1, goods such as instant noodles, vermicelli, porridge, instant rice noodle soup; various types of candy and cookies; soap, laundry detergent, shampoo, bath oil, toothpaste; various types of milk, nutritional powder, cooking oil, and gas used for refrigeration equipment are subject to a 0% VAT rate.
Which goods are not allowed to be declared on customs declaration when brought into duty-free zones?
According to Article 1, goods such as beer, soft drinks, alcohol and alcoholic beverages; mobile phones, prepaid mobile phone cards; all types of cars; all types of motorcycles; gasoline and diesel fuel are not allowed to be declared on customs declaration when brought into duty-free zones.
What should businesses do when bringing goods from domestic Vietnam or other functional areas within border economic zones into duty-free zones?
According to Article 1, if the goods do not belong to those exempted from the 0% VAT rate, businesses must declare on export customs declaration and follow inspection procedures and VAT refund according to current customs laws and tax laws.
What responsibilities do business establishments have when bringing goods into duty-free zones?
According to Article 1, business establishments must declare and pay a 0% VAT rate for specific goods such as instant noodles, vermicelli, porridge, instant rice noodle soup; various types of candy and cookies; soap, laundry detergent, shampoo, bath oil, toothpaste; various types of milk, nutritional powder, cooking oil, and gas used for refrigeration equipment.
When does this circular take effect?
According to Article 2, this circular takes effect from the date of issuance. At the same time, Circular No. 137/2009/TT-BTC abolishes Appendix I, the list of goods subject to pre-inspection before VAT refund applicable to goods and services from other functional areas within border economic zones and goods and services from domestic Vietnam brought into duty-free zones.
Toàn văn
CIRCULAR
Amending and supplementing Circular No. 137/2009/TT-BTC dated July 3, 2009 of the Ministry of Finance guiding the implementation of certain provisions of Decision No. 33/2009/QĐ-TTg dated March 2, 2009 of the Prime Minister promulgating mechanisms and financial policies for border economic zones Regarding
_____________________________
Pursuant to Decree No. 29/2008/NĐ-CP dated March 14, 2008 of the Government on industrial parks, export processing zones, and economic zones;
Pursuant to Decision No. 33/2009/QĐ-TTg dated March 2, 2009 of the Prime Minister promulgating mechanisms and financial policies for border economic zones;
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;
Implementing the guidance of the Prime Minister at Official Letter No. 2956/VPCP-KTTH dated May 7, 2010 of the Government Office, the Ministry of Finance guides amending and supplementing Circular No. 137/2009/TT-BTC dated July 3, 2009 of the Ministry of Finance guiding the implementation of certain provisions of Decision No. 33/2009/QĐ-TTg dated March 2, 2009 of the Prime Minister promulgating mechanisms and financial policies for border economic zones (hereinafter referred to as Circular No. 137/2009/TT-BTC) as follows:
Article 1. Amending and supplementing Article 1 of Circular No. 137/2009/TT-BTC as follows:
"Article 1. Customs management, tax management
1. Goods from within Vietnam or other functional areas within border economic zones brought into duty-free zones within border economic zones shall not be declared on export customs declarations, including: all types of beer; soft drinks, wine, and alcoholic beverages; all types of cigarette, cigars; mobile phones, prepaid mobile phone cards; all types of automobiles; all types of motorcycles; gasoline and diesel fuel. Business establishments declare and pay taxes on these goods as if they were sold domestically in Vietnam.
2. Goods from within Vietnam or other functional areas within border economic zones brought into duty-free zones within border economic zones shall implement export customs declarations and apply a 0% VAT rate if they meet the conditions stipulated by the laws on VAT but must be inspected before VAT refunds are processed, including: instant noodles, rice vermicelli, instant porridge, instant rice noodle soup; various types of candy and cookies; soap, laundry detergent, shampoo, bath oil, toothpaste; all types of milk, nutritional powder, cooking oil, and gas used for refrigeration equipment.
3. Goods outside those specified in Clause 1 and Clause 2 of this Article from within Vietnam or other functional areas within border economic zones brought into duty-free zones within border economic zones may declare export customs declarations and apply procedures for inspection and refund of taxes according to current customs laws and tax laws.
4. People's Committees of provinces with border economic zones and duty-free zones within border economic zones (hereinafter referred to as border economic zones) within the scope of Decision No. 33/2009/QĐ-TTg shall be responsible for directing the organization and implementation of customs management, tax collection, and VAT refund for goods specified in Clauses 1, 2, and 3 of this Article."
Article 2. Effective Date
1. This Circular takes effect from the date of signature.
2. Abolishing Appendix I List of Goods Subject to Inspection Before VAT Refund Applied to Goods and Services from Other Functional Areas Within Border Economic Zones and Goods and Services from Within Vietnam Brought Into Duty-Free Zones Within Border Economic Zones Applying a 0% VAT Rate issued together with Circular No. 137/2009/TT-BTC.
3. In the course of implementation, if there are difficulties, organizations and individuals concerned are requested to promptly report to the Ministry of Finance for study and resolution./.
DEPUTY MINISTER
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