Circular No. 131/1998/TT-BTC guides the implementation of Decision No. 143/1998/QD-TTG on amending the export tax and small-scale import tax regime. This document specifies taxable objects and tax payment, tax payment deadlines, customs declaration forms for goods, and tax receipts.
适用范围
Economic organizations are granted business licenses for small-scale cross-border trade by the Chairman of the Provincial People's Committee.
要点
- taxable objects: All goods permitted to be exported or imported through small-scale border trade (Article 1.1).
- tax payers: Economic organizations holding business licenses for small-scale cross-border trade (Article 1.2).
- Tax payment deadline: Pay immediately upon exporting goods out of the country or importing goods into Vietnam (Point c, Section 3, Article 17 of the Law on Export Tax and Import Tax).
- Customs declaration form for imported/exported goods: Use Form 8E issued by the General Department of Customs.
- Tax receipt: Use Form CTT 52 from January 1, 1999.
🌐 本文件的社会影响
- Enhances management and state budget collection for small-scale cross-border trade activities.
- Provides specific regulations on tax payment deadlines, customs declaration forms for goods, and tax receipts, making it easier for businesses to comply with the law.
- Creates a burden for small businesses unfamiliar with formal customs procedures.
❓ 常见问题
Who must pay small-scale cross-border trade taxes?
Economic organizations granted business licenses for small-scale cross-border trade by the Chairman of the Provincial People's Committee.
When is the tax payment deadline?
Pay immediately upon exporting goods out of the country or importing goods into Vietnam.
What is the current customs declaration form for imported/exported goods?
Use Form 8E issued by the General Department of Customs.
Which tax receipt form is used for imported/exported goods?
Use Form CTT 52 from January 1, 1999.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
NUMBER: 131/1998/TT-BTC |
HA NOI, OCTOBER 1, 1998 |
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)
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