This document guides the implementation of Circular No. 116/2010/TT-BTC concerning tax declaration and payment, and its effectiveness for border economic zones. It specifies the procedures for declaring and paying taxes on certain goods when they are brought into duty-free areas and determines the scope of application of this Circular nationwide.
要点
- Businesses must declare and pay special consumption tax when selling goods from domestic areas to duty-free zones in accordance with Clause 1, Article 1 of Circular No. 116/2010/TT-BTC.
- Inventory goods marked as "tax-exempt goods" must be declared and taxed when sold domestically or brought into duty-free zones.
- Businesses operating within duty-free zones are entitled to tax benefits on value-added tax and special consumption tax when selling goods under the tax-exempt sales regime until the end of 2012.
- The effectiveness of Circular No. 116/2010/TT-BTC applies to all duty-free areas within border economic zones from August 4, 2010.
- Businesses or production and business establishments in domestic areas or other functional zones must declare and pay taxes when selling inventory goods according to the regulations.
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全文
| MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No.: 13263/BTC-CST | Hanoi, October 4, 2010 |
To: Management Boards of Border Economic Zones in provinces and centrally-run cities.
The Ministry of Finance has received feedback from several units regarding the implementation of Circular No. 116/2010/TT-BTC dated August 4, 2010, amending and supplementing Circular No. 137/2009/TT-BTC dated July 3, 2009, guiding the implementation of certain provisions of Decision No. 33/2009/QĐ-TTg dated March 2, 2009, promulgating financial mechanisms and policies for border economic zones. In this regard, the Ministry of Finance has the following comments:
1. Regarding declaration and payment of taxes:
- Clause 1, Article 1, Circular No. 116/2010/TT-BTC stipulates: "Goods from within Vietnam or other functional zones in border economic zones brought into duty-free areas within the border economic zone shall not be declared for export customs clearance and include: beer; soft drinks, wine and alcoholic beverages; cigarettes of all kinds, cigars; mobile phones, prepaid mobile phone cards; automobiles of all kinds; motorcycles of all kinds; gasoline. Businesses must declare and pay taxes on these goods as if they were sold domestically."
According to the above provision, businesses must declare and pay various types of tax when selling goods into duty-free areas. The declaration and payment of special consumption tax (SCT) shall be carried out in accordance with the Law on Special Consumption Tax and related guiding documents.
- Businesses operating within duty-free zones when selling the aforementioned goods within such zones still enjoy preferential treatment regarding value-added tax (VAT) and SCT according to decisions by the Prime Minister for each specific duty-free zone until 2012 as stipulated in Article 1 of Decision No. 93/2009/QĐ-TTg dated July 10, 2009 amending and supplementing Clause 4, Article 21 of Decision No. 33/2009/QĐ-TTg dated March 2, 2009 promulgating financial mechanisms and policies for border economic zones. Goods sold under the tax-free sales regime within duty-free zones are exempt from VAT and SCT.
- Businesses operating in domestic areas or other functional zones within border economic zones with inventory (as stipulated in Clause 1, Article 1 of Circular No. 116/2010/TT-BTC) that have 'tax-free goods' printed on their packaging must declare and pay taxes as required when selling such inventory domestically or into duty-free zones.
2. Regarding the effective date:
In recent times, the Ministry of Finance has received feedback from several localities regarding the misuse of tax incentives through exporting goods from domestic areas to duty-free zones and then re-importing them back into domestic areas. To limit such abuse, based on Decision No. 33/2009/QĐ-TTg dated March 2, 2009 concerning financial mechanisms and policies for border economic zones, the Ministry of Finance issued Circular No. 116/2010/TT-BTC. The content guiding in Circular No. 116/2010/TT-BTC is entirely consistent with legal provisions and shall be effective for all duty-free areas within border economic zones, Lao Bao Special Economic Zone - Trade Area, and International Border Economic Zone Cau Treo from August 4, 2010.
The Ministry of Finance requests the Management Boards of border economic zones in provinces and centrally-run cities to coordinate with tax authorities and customs offices to guide relevant units in implementing these provisions./.
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To: | Deputy Minister |
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