Circular No. 128/2010/TT-BTC temporarily adjusts the deadline for value added tax payment on raw materials for animal feed production, animal feed, fertilizers, and pesticides to 90 days from the date of registering the Customs Declaration Form. The condition for application is to meet the conditions stipulated at point a, Clause 4, Article 42, Law on Tax Administration or have a guarantee from a credit institution.
适用范围
Taxpayers for raw materials for animal feed production, animal feed, fertilizers, and pesticides when importing.
要点
- Raw materials for animal feed production, animal feed, fertilizers, and pesticides are temporarily adjusted to have a 90-day deadline for value added tax payment from the date of registering the Customs Declaration Form.
- To be eligible for the extended tax payment period, taxpayers must meet the conditions stipulated at point a, Clause 4, Article 42, Law on Tax Administration or have a guarantee from a credit institution.
- This Circular takes effect 45 days from the date of issuance and replaces Decision No. 80/2007/QĐ-BTC.
- Cases that have registered the Customs Declaration Form before this Circular takes effect will still be adjusted to have a 90-day tax payment period.
🌐 本文件的社会影响
- People and businesses in the livestock industry will reduce financial burdens, helping to improve business conditions.
- However, applying the condition of having a guarantee from a credit institution may pose risks for taxpayers.
❓ 常见问题
What is the adjusted deadline for value added tax payment?
The deadline for value added tax payment on raw materials for animal feed production, animal feed, fertilizers, and pesticides is adjusted to 90 days from the date of registering the Customs Declaration Form.
What conditions must taxpayers meet to be eligible for the adjusted tax payment period?
Taxpayers must meet the conditions stipulated at point a, Clause 4, Article 42, Law on Tax Administration or have a guarantee from a credit institution.
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance.
Will cases that have registered the Customs Declaration Form before this Circular takes effect still be eligible for the adjusted tax payment period?
Cases that have registered the Customs Declaration Form before this Circular takes effect will still be adjusted to have a 90-day tax payment period from the date of registering the Customs Declaration Form.
Which regulation does this Circular replace?
This Circular replaces Decision No. 80/2007/QĐ-BTC of the Minister of Finance regarding the temporary adjustment of the deadline for value added tax payment on fertilizers, pesticides, basic chemicals, animal feed, plastic raw materials, and raw materials for animal feed production.
全文
CIRCULAR
Regarding the temporary adjustment of the deadline for paying value-added tax on
raw materials for animal feed production, animal feed,
fertilizers, and pesticides
________________
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to the Government Decree No. 85/2007/NĐ-CP dated May 25, 2007 detailing the implementation of certain provisions of the Law on Tax Administration;
Pursuant to 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 as stated in the letter No. 4459/VPCP-KTTH dated June 28, 2010 from the Office of the Government regarding the extension of the deadline for paying value-added tax on certain imported raw materials, the Ministry of Finance guides in detail the extension of the deadline for paying value-added tax on raw materials for animal feed production, animal feed, fertilizers, and pesticides as follows:
Article 1. Temporarily adjust the deadline for paying value-added tax on the aforementioned goods at the import stage to 90 days from the date of registration of the Customs Declaration.
The list of these goods shall be specifically guided by the General Department of Customs.
Article 2. To apply the deadline for paying tax as stipulated in Article 1, the taxpayer must meet the conditions specified in point a, Clause 4, Article 42 of the Law on Tax Administration or provide a guarantee for the amount of tax payable by a credit institution or another organization operating under the Law on Credit Institutions if the taxpayer does not meet the conditions specified in point a, Clause 4, Article 42 of the Law on Tax Administration.
Taxpayers meeting the conditions specified in point a, Clause 4, Article 42 of the Law on Tax Administration shall be determined according to the guidance provided in Clause 5, Article 3 of Circular No. 79/2009/TT-BTC dated April 20, 2009 issued by the Ministry of Finance on procedures for customs clearance; customs inspection and supervision; export duties, import duties, and tax management for exported and imported goods.
Article 3. Implementation
This Circular takes effect 45 days from the date of issuance, replacing Decision No. 80/2007/QĐ-BTC dated October 2, 2007 of the Minister of Finance on temporarily adjusting the deadline for paying VAT on fertilizers, pesticides, basic chemicals, animal feed, plastic raw materials, and raw materials for animal feed production.
For cases stipulated in Articles 1 and 2 of this Circular that have customs declarations for imported goods before the effective date of this Circular but have not yet reached the deadline for paying value-added tax, the deadline for paying tax will be adjusted to 90 days from the date of registration of the customs declaration for imported goods.
DEPUTY MINISTER
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