Circular No. 133/2013/TT-BTC amends and supplements provisions on the duration of applying preferential treatment for enterprises in the customs sector and adjusts some related forms. This document takes effect from September 24, 2013.
Đối tượng áp dụng
Enterprises meeting the conditions are eligible to apply preferential treatment regimes in the state management of customs.
Các điểm cốt lõi
- Enterprises benefiting from preferential treatment for the first time shall be three years from the date the Director General of the General Department of Customs signs the Decision (Article 1).
- After this period, enterprises must be re-evaluated to consider extending the application of preferential treatment if they still meet the prescribed conditions.
- The Circular amends the related forms concerning the recognition of priority enterprises and import data reporting.
- Enterprises benefit from the extension of the preferential treatment application period, helping to reduce administrative procedures and increase business efficiency.
- Reducing the customs authority's management work in the initial phase but requiring a re-evaluation after three years to ensure transparency and effectiveness.
🌐 Tác động xã hội từ văn bản này
- Enterprises benefit from the extension of the preferential treatment application period, helping to reduce administrative procedures and increase business efficiency.
- Reducing the customs authority's management work in the initial phase but requiring a re-evaluation after three years to ensure transparency and effectiveness.
❓ Câu hỏi thường gặp
What is the duration of the preferential treatment application period for enterprises?
Enterprises benefiting from preferential treatment for the first time shall be three years from the date the Director General of the General Department of Customs signs the Decision.
What should enterprises do after the three-year period to continue receiving preferential treatment?
Enterprises must be re-evaluated to consider extending the application of preferential treatment if they still meet the prescribed conditions.
Circular No. 133/2013/TT-BTC amends which forms?
The Circular amends Forms 03/DNUT, 04/DNUT, and 09b/DNUT related to the recognition of priority enterprises and import data reporting.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 133/2013/TT-BTC |
Hanoi, September 24, 2013 |
CIRCULAR
Amending and supplementing Clause 1, Article 15 and the attached forms of Circular No. 86/2013/TT-BTC dated June 27, 2013 of the Ministry of Financeconcerning the application of preferential treatment regimes in customs administration for enterprises meeting the required conditions Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001 and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain Articles of the Law on Customs; Pursuant to the Law on Tax Administration No. 78/2006/QH10 dated November 29, 2006 and the Law amending and supplementing certain Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;
Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing the implementation of certain Articles of the Law on Tax Administration and the Law amending and supplementing certain Articles of the Law on Tax Administration;
Pursuant to Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain Articles of the Law on Customs regarding customs procedures and customs inspection and supervision;
Pursuant to Decree No. 87/2012/NĐ-CP dated October 23, 2012 detailing certain Articles of the Law on Customs regarding electronic customs procedures for goods for export and import trade;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.
Considering the proposal of the General Director of the General Department of Customs;
The Minister of Finance promulgates this Circular amending and supplementing Clause 1, Article 15 and the attached forms of Circular No. 86/2013/TT-BTC dated June 27, 2013 of the Ministry of Finance concerning the application of preferential treatment regimes in customs administration for enterprises meeting the required conditions as follows:
Article 1. Amends Clause 1, Article 15 of Circular No. 86/2013/TT-BTC dated July 26, 2013 as follows:
"1. The period during which an enterprise enjoys initial preferential treatment is three years (thirty-six months) from the date the General Director of the General Department of Customs signs the Decision on applying preferential treatment to the enterprise. After this period, the General Department of Customs will reassess; if the enterprise still meets the prescribed conditions, it will be granted an extension of preferential treatment."
Article 2. Amends the attached forms of Circular No. 86/2013/TT-BTC as follows:
1. Amend Form 03/DNUT - Memorandum on Recognizing Preferential Enterprises.
2. Amend Form 04/DNUT - Decision on Recognizing Preferential Enterprises.
3. Amend Form 09b/DNUT on reporting import data and situation for quarter...year...
This Circular takes effect from September 24, 2013./.
3. Amend Model 09b/DNUT on reporting data and import situation for the … quarter of … year …
Article 3. Effectiveness
This Circular takes effect from September 24, 2013./.
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DEPUTY MINISTER |
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