Circular No. 131/1998/TT-BTC guides the implementation of Decision No. 143/1998/QD-TTG dated August 8, 1998, of the Prime Minister on amending the export tax and small-scale import tax regime.

CIRCULAR

GUIDELINES FOR IMPLEMENTING DECREE NO. 143/1998/QĐ-TTg OF THE GOVERNMENT'S PRIME MINISTER ON AUGUST 8, 1998 REGARDING AMENDMENTS TO THE SYSTEM OF EXPORT AND IMPORT TAXES ON MINOR COMMODITIES ISSUED BY THE MINISTRY OF FINANCE NUMBER 131/1998/TT-BTC ON OCTOBER 1, 1998

Implementing Decree No. 143/1998/QĐ-TTg of the Government's Prime Minister dated August 8, 1998 on amendments to the system of export and import taxes on minor commodities; based on point c, Section 3, Article 17 of the Law on Export Tax and Import Tax, Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax, and Circular Guideline No. 72A TC/TCT dated August 30, 1993 of the Ministry of Finance, the Ministry of Finance guides the implementation of export and import taxes on minor commodities at border areas as follows:

Activities of exporting and importing goods through borders under the form of minor commodities shall apply the provisions of the current system of export and import taxes for major commodities. However, the following temporary provisions still apply:

1. Objects subject to tax and objects liable to pay tax

1.1. Objects subject to tax: All goods permitted to be exported and imported under the form of minor commodities at border areas in accordance with the regulations of the Government on exporting and importing minor commodities in each border area are objects subject to export and import taxes on minor commodities at border areas.

1.2. Objects liable to pay tax: All subjects belonging to various economic sectors that have been granted business licenses for exporting and importing minor commodities at border areas by the Chairman of the People's Committee of provinces with land borders participating in exporting and importing goods as stipulated in point 1.1 above are objects liable to pay export and import taxes on minor commodities at border areas.

2. Regulations on Tariff Lists, Basis for Calculating Taxes, Methods of Calculating Taxes, Handling Violations and Appeals, and Reporting Systems: These shall be implemented according to the provisions of Decree No. 54/CP dated August 28, 1993 of the Government and Circular No. 72A TC/TCT dated August 30, 1993 of the Ministry of Finance.

3. Time limit for payment of tax: Payment must be made immediately upon exporting goods out of the country or importing goods into Vietnam (as stipulated in point c, Section 3, Article 17 of the Law on Export Tax and Import Tax for goods exported and imported under the form of minor commodities).

4. Declaration Forms for Exported and Imported Goods and Receipts for Export and Import Taxes.

4.1. Declaration Forms for Exported and Imported Goods: While the General Department of Customs has not yet issued new declaration forms for exported and imported goods, the current model 8E issued by the General Department of Customs shall continue to be used temporarily.

4.2. Receipts for Export and Import Taxes: Until December 31, 1998, the current model CTT 34a shall be used, from January 1, 1999, the unified model CTT 52 issued together with Decision No. 1042/1998/QĐ-BTC dated August 15, 1998 of the Minister of Finance on the Issuance of Tax Receipt Models shall be implemented.

This Circular takes effect for declaration forms for exported and imported goods under minor commodities registered from August 24, 1998.

All previous regulations contrary to the provisions of this Circular are hereby abolished.

Pham Van Trong

(Signed)