Circular No. 12868/BTC-TCHQ stipulates the procedures for handling import tax refunds for temporarily imported-reexported goods. The document guides the acceptance of payment documents as a basis for tax refunds for enterprises.
适用范围
Customs Departments of provinces and cities
要点
- Enterprises engaged in temporarily imported-reexported goods → may use payment documents as a basis for tax refunds (Point 1.7.1, Part E, Circular No. 87/2004/TT-BTC)
- Customs Departments of provinces and cities → must accept payment documents if the import and export contracts specify such payments (Point 1.7.1, Part E, Circular No. 87/2004/TT-BTC)
- Customs Departments of provinces and cities → must cooperate with local tax authorities to inspect when there are doubts about payment documents (Point 1.7.1, Part E, Circular No. 87/2004/TT-BTC)
- Enterprises engaged in temporarily imported-reexported goods → must ensure that import and export contracts specify the payment of commissions (Point 1.7.1, Part E, Circular No. 87/2004/TT-BTC)
- Customs Sub-departments at border gates → must confirm the implementation of temporary imports and reexports (Point 1.7.1, Part E, Circular No. 87/2004/TT-BTC)
🌐 本文件的社会影响
- Enterprises engaged in temporarily imported-reexported goods are facilitated in obtaining tax refunds
- Customs Departments of provinces and cities have additional specific regulations to implement customs procedures
- The inspection by local tax authorities strengthens transparency and compliance with the law
❓ 常见问题
Can enterprises engaged in temporarily imported-reexported goods use payment documents as a basis for tax refunds?
Yes, if import and export contracts specify such payments.
If there are doubts about payment documents, how will Customs Departments handle it?
Cooperate with local tax authorities to inspect the accounting records of enterprises.
What is the responsibility of Border Gate Customs Sub-departments in the process of obtaining tax refunds?
Confirm the implementation of temporary imports and reexports.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 12868/BTC-TCHQ DATED OCTOBER 11, 2005 REGARDING THE HANDLING OF VAT REFUNDS FOR IMPORTED GOODS IN TEMPORARY IMPORTATION-REEXPORTATION
RESPECTFULLY SUBMITTED TO: Customs Departments of Provinces and Cities
In accordance with the reports from the Customs Departments of some provinces and cities, including Hai Phong, Quang Ninh, Lang Son, regarding difficulties in processing VAT refunds (no tax collection) for imported goods traded under the temporary importation-reexportation scheme. To ensure uniform implementation by the Customs Departments of provinces and cities; the Ministry of Finance provides the following comments:
According to the provisions at point 1.7.1, Part E, Circular No. 87/2004/TT-BTC dated August 31, 2004 issued by the Ministry of Finance guiding export tax and import tax, the documentation for processing VAT refunds for goods traded under the temporary importation-reexportation scheme must include payment documents through a bank for the exported consignment. However, in practice, there are many cases where businesses formally operate as traders of temporarily imported-reexported goods but actually act as intermediaries for traders in exporting and importing countries to earn commissions from these countries; therefore, they do not submit to customs authorities payment documents through banks for the exported consignment but only present payment documents for commission fees paid by the importing country to Vietnamese businesses.
To address the above difficulties, when processing VAT refunds (no tax collection) for goods traded under temporary importation-reexportation schemes, if both the import contract and export contract stipulate that the buyer pays the seller for the goods and pays a commission fee to the Vietnamese business, and this has been confirmed by the Customs Sub-department at the border as actual temporary importation or re-exportation, then payment documents for commission fees (service charges) shall be accepted as documentation for VAT refunds (no tax collection) for Vietnamese businesses. In cases where there are suspicions of irregularities, customs authorities will cooperate with local tax authorities to review the accounting records and books of the business.
The Ministry of Finance informs the Customs Departments of provinces and cities to be aware and implement accordingly. During implementation, if difficulties or issues arise, they should promptly report to the General Department of Customs (Trade Facilitation Department) for further study and guidance from the Ministry.
APPROVED BY: Minister
ISSUED BY: Deputy Director General of the General Department of Customs
DEPUTY DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF CUSTOMS
Dang Thi Binh An
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