Circular No. 143/1998/TT-BTC provides detailed guidance on the tax treatment for imported materials and components used in the production of export goods, specifying cases eligible for tax refunds and those not eligible.
适用范围
Export-oriented manufacturing enterprises
要点
- Imported materials and components participating in the production process of export goods but not directly converted into products or do not constitute part of the product (such as paper, chalk, drawing pens...) are eligible for import tax refund if the enterprise establishes consumption standards per unit of product and the director is responsible for these standards.
- Imported tools used to serve the production of export goods such as cutting boards, mold presses, pliers, scissors... do not qualify for consideration in import tax refunds.
- Authority and procedures for processing tax refunds are carried out according to Circular No. 53 TC/TCT dated July 13, 1995; Circular No. 84/1997/TT-BTC dated November 13, 1997.
- This circular takes effect fifteen days after the date of issuance.
- Previous guidance that differs from the content in this circular ceases to be effective.
🌐 本文件的社会影响
- Export-oriented manufacturing enterprises are eligible for import tax refunds on materials and components meeting specified conditions, thereby reducing production costs.
- Imported tools not qualifying for tax refunds increase input costs for businesses.
❓ 常见问题
Which materials are eligible for a tax refund?
Materials and components participating in the production process of export goods but not directly converted into products or do not constitute part of the product (such as paper, chalk, drawing pens...) if the enterprise establishes consumption standards per unit of product and the director is responsible for these standards.
Are imported tools eligible for a tax refund?
No. Imported tools such as cutting boards, mold presses, pliers, scissors... do not qualify for consideration in import tax refunds.
What regulations govern the procedures for processing tax refunds?
Procedures are carried out according to Circular No. 53 TC/TCT dated July 13, 1995; Circular No. 84/1997/TT-BTC dated November 13, 1997.
When does this circular take effect?
Fifteen days after the date of issuance.
全文
CIRCULAR
OF THE MINISTRY OF FINANCE NO. 143/1998/TT-BTC DATED OCTOBER 2, 1998 GUIDING TAX TREATMENT FOR RAW MATERIALS AND INPUTS IMPORTED FOR EXPORT PRODUCTION
IMPORT FOR EXPORT PRODUCTION
Pursuant to the Law on Export Duties and Import Duties; Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Duties and Import Duties and the Law amending and supplementing certain provisions of the Law on Export Duties and Import Duties; Circular No. 53 TC/TCT dated July 13, 1995; Circular No. 84/1997/TT/BTC dated November 13, 1997 of the Ministry of Finance; After reaching consensus with the Ministry of Trade and the General Department of Customs; The Ministry of Finance supplements guidance on tax refund treatment for raw materials and inputs imported for export production as follows:
1. Scope of Application:
Raw materials and inputs participating in the process of producing exported goods but not directly converted into products or do not constitute part of the product entity, such as paper, chalk, drawing pens, marking pens, sewing pins, ink for printing, paint brushes, glue brushes, screen frames, erasers, polishing oil... shall be eligible for import tax refund if enterprises establish consumption quotas per unit of production and the enterprise director assumes responsibility for these quotas.
For imported tools used in producing exported goods such as cutting boards, sole pressing molds, shoe molds, pliers, scissors, sewing machine needles, technical documents, spare parts or accessories of machinery and equipment... shall not be eligible for import tax refund.
2. Implementation:
Authority and procedures for processing refunds shall comply with the provisions set forth in Circular No. 53 TC/TCT dated July 13, 1995; Circular No. 84/1997/TT/BTC dated November 13, 1997; Circular No. 732 TC/TCT dated April 1, 1994 of the Ministry of Finance.
3. Effective Date:
This Circular shall take effect fifteen days from its date of issuance.
Any previous guidance that differs from this Circular's provisions is no longer in force. During implementation, any issues encountered should be reported to the Ministry of Finance for prompt resolution.
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