Circular No. 131/1998/TT-BTC guides the implementation of Decision No. 143/1998/QĐ-TTg on amending the export tax and import tax regime for small-scale trade across borders. This document applies the regulations of formal customs duties to cross-border small-scale trade activities and sets out specific provisions regarding taxable objects, tax payment deadlines, cargo declarations, and tax receipts.
适用范围
Enterprises engaged in small-scale cross-border trade, customs authorities, and chairmen of provincial People's Committees with land borders.
要点
- taxable objects: All goods permitted for small-scale cross-border trade are subject to export tax and import tax for small-scale cross-border trade.
- tax payment: Enterprises engaged in small-scale cross-border trade according to permits issued by the Chairman of the Provincial People's Committee with land borders.
- Tax payment deadline: Payment must be made immediately upon exporting goods to another country or importing goods into Vietnam.
- Cargo declaration forms and tax receipts: Follow the Customs Declaration Form 8E of the General Department of Customs until December 31, 1998, and from January 1, 1999, follow the Tax Receipt CTT/52 form.
- Effective date: From August 24, 1998.
🌐 本文件的社会影响
- Positive impact: Facilitates enterprises engaged in small-scale cross-border trade in handling tax procedures.
- Negative impact: May cause difficulties for customs authorities in managing and controlling taxes on goods involved in small-scale cross-border trade.
❓ 常见问题
Which enterprises are subject to taxation?
Enterprises engaged in small-scale cross-border trade according to permits issued by the Chairman of the Provincial People's Committee with land borders.
What is the tax payment deadline?
Payment must be made immediately upon exporting goods to another country or importing goods into Vietnam.
How are the cargo declaration forms and tax receipts used?
Initially, continue using the Customs Declaration Form 8E of the General Department of Customs and Tax Receipt CTT 34a until December 31, 1998, and from January 1, 1999, use the Tax Receipt CTT/52 form.
How are the export tax and import tax regimes for small-scale cross-border trade applied?
Apply the regulations of formal customs duties to small-scale cross-border trade activities.
When does this circular take effect?
Takes effect from August 24, 1998.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 131/1998/TT-BTC |
Hanoi, October 1, 1998 |
CIRCULAR
Guidelines for implementing Decision No. 143/1998/QĐ-TTg dated August 8, 1998 of the Prime Minister on amending the export tax regime and import tax regime for small-scale trade.
Implementing Decision No. 143/1998/QĐ-TTg dated August 8, 1998 of the Prime Minister on amending the export tax regime and import tax regime for small-scale trade; based on point c, Section 3, Article 17 of the Export Tax Law and Import Tax Law, Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Export Tax Law and Import Tax Law and the Law Amending and Supplementing Certain Provisions of the Export Tax Law and Import Tax Law, and Circular guiding No. 72A TC/TCT dated August 30, 1993 of the Ministry of Finance, the Ministry of Finance guides the implementation of export taxes and import taxes for small-scale border trade as follows:
Activities of exporting and importing goods through the border under the small-scale trade form shall apply the provisions of the current general export and import tax regime. However, the following temporary provisions still apply:
1. Taxable objects and taxpayers
1.1. Taxable objects: All goods permitted to be exported and imported under small-scale border trade in accordance with the regulations of the Government on small-scale trade at each border area are taxable objects for export taxes and import taxes for small-scale border trade.
1.2. Taxpayers: All entities belonging to various economic sectors that are granted business licenses for small-scale border trade by the Chairman of the People's Committee of provinces bordering land areas participating in the export and import of goods as specified in point 1.1 above are taxpayers for export taxes and import taxes for small-scale border trade.
2. Regulations on Tariff Lists, Tax Calculation Bases, Tax Calculation Methods, Violation Handling, Appeals, and Reporting Results of Tax Collection: 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 tax payment: Pay immediately when exporting goods out of the country or importing goods into Vietnam (as stipulated in point c, Section 3, Article 17 of the Export Tax Law and Import Tax Law for small-scale trade exports and imports).
4. Goods Declaration Forms and Export Tax Receipts, Import Tax Receipts.
4.1. Goods Declaration Forms: While the General Department of Customs has not yet had time to study and issue new goods declaration forms, temporarily continue to use the 8E form issued by the General Department of Customs.
4.2. Export Tax Receipts, Import Tax Receipts: Until December 31, 1998, continue to use the CTT 34a receipt form; from January 1, 1999, implement according to the unified CTT/52 receipt form issued together with Decision No. 1042/1998/QĐ-BTC dated August 15, 1998 of the Minister of Finance on the issuance of tax receipt forms.
This Circular takes effect for small-scale trade goods declarations registered from August 24, 1998.
Any previous regulations contrary to the provisions of this Circular are hereby abolished.
This Circular shall take effect with respect to customs declarations for small-scale import and export goods registered from August 24, 1998.
All previous provisions contrary to the provisions of this Circular are hereby abolished.
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DEPUTY MINISTER (Signed) Pham Van Trong |
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