Circular No. 120/TC/TCT dated January 7, 2002 of the Ministry of Finance guiding the adjustment to reduce the price for calculating import tax on motorcycle CKD spare parts imported from Laos within a specific period.
Đối tượng áp dụng
General Department of Customs, enterprises importing motorcycle CKD spare parts from Laos
Các điểm cốt lõi
- Enterprises must adjust to reduce the price for calculating import tax on motorcycle CKD spare parts imported from August 1, 1999 to October 22, 1999.
- Local customs authorities shall check import documents to recalculate the amount of import tax payable by enterprises and issue decisions to adjust according to their authority.
- The reduced import tax due to the reduction in the price for calculating import tax may be offset against the import tax payable or refunded to the enterprise.
- In cases where refunds are made, the customs authority shall notify the direct managing tax authority to coordinate in collecting corporate income tax.
- The General Department of Customs shall compile cases that have been adjusted to reduce taxes and report to the Ministry of Finance.
🌐 Tác động xã hội từ văn bản này
- Reduce the financial burden on enterprises when paying lower import tax than expected.
- Strictly monitor to prevent abuse of the adjustment to reduce the price for calculating import tax.
- Enhance cooperation between customs authorities and tax authorities in tax collection management.
❓ Câu hỏi thường gặp
Can enterprises be refunded the import tax already paid?
Yes, but it must go through the inspection and adjustment process by the customs authority.
What period does the adjustment to reduce the price for calculating import tax apply?
From August 1, 1999 to October 22, 1999.
What responsibilities does the customs authority have during this process?
Check import documents, recalculate the import tax, and issue adjustment decisions according to its authority.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 120 TC/TCT ON JANUARY 7, 2002
REGARDING THE ADJUSTMENT TO REDUCE THE TAXABLE VALUE FOR IMPORTS
RESPECTED: General Department of Customs
In response to Circular No. 3259/TCHQ-KTTTT dated August 1, 2001 of the General Department of Customs regarding the handling of adjustments to reduce the minimum taxable value within 10% for motorcycle CKD kits based on the guidance of Deputy Prime Minister Nguyen Tan Dung in Circular No. 2662 VPCP-KTTT dated June 18, 2001 of the Government Office, the Ministry of Finance provides the following opinion:
If, in reality, from August 1, 1999 (the effective date of Decision No. 68/1999/QD-BTC of the Minister of Finance) to October 22, 1999 (the effective date of adjustment of Decision No. 363/1999/QD-TCHQ of the Director General of the General Department of Customs), there was a price reduction for imported motorcycle CKD kits, we request the General Department of Customs to apply the adjusted minimum price set forth in Decision No. 363/1999/QD-TCHQ of the Director General of the General Department of Customs to calculate taxes for all enterprises that have imported motorcycle CKD kits exchanged with Laos during the aforementioned period.
To avoid abuse, we request the General Department of Customs to instruct local customs offices to review import documents to recalculate the import tax payable by enterprises, issue decisions to adjust according to their authority. The reduced import tax due to the reduction in the taxable value shall be offset against the import tax payable by the entity or refunded according to regulations. In cases where refunds are made, the customs authority must notify the direct tax management agency of the entity to coordinate in collecting corporate income tax. The General Department of Customs should compile cases of tax reductions for reporting to the Ministry of Finance.
The Ministry of Finance provides this opinion for the General Department of Customs to coordinate in handling.
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