This Circular amends the conditions regarding the deadline for considering tax refunds (or non-collection) on import taxes according to Circular No. 172/1998/TT-BTC. It specifies that goods must be re-imported into Vietnam and re-exported abroad within one year from the date of export or import.
Đối tượng áp dụng
Taxpayers, customs authorities
Các điểm cốt lõi
- Goods may be re-imported into Vietnam within a maximum period of 1 year from the actual date of export (Article 1)
- Goods may be re-exported abroad within a maximum period of 1 year from the actual date of import (Article 1)
- This Circular applies to all consignments that are re-imported or re-exported with declarations registered with customs authorities from January 1, 1999 onwards.
- Any provisions contrary to this Circular shall be abolished.
- Ministries, ministerial-level agencies, government-affiliated agencies, provincial People's Committees, and municipal People's Committees under the central government shall uniformly guide implementation according to this Circular.
🌐 Tác động xã hội từ văn bản này
- To provide taxpayers with additional time for re-importing or re-exporting goods.
- Simplify administrative procedures related to import tax refunds.
- Facilitate international trade activities of Vietnamese enterprises.
❓ Câu hỏi thường gặp
What is the period within which goods can be re-imported into Vietnam?
Within a maximum period of 1 year from the actual date of export (Article 1)
What is the time frame for re-exporting goods abroad?
Within a maximum period of 1 year from the actual date of import (Article 1)
Does this Circular apply to consignments registered before what date?
Yes, it applies to all consignments that are re-imported or re-exported with declarations registered from January 1, 1999 onwards.
How will provisions contrary to this Circular be handled?
Any provisions contrary to this Circular shall be abolished.
Toàn văn
CIRCULAR
AMENDING THE TIME LIMIT FOR EXAMINING REFUNDS (OR NON-COLLECTION) OF IMPORT DUTIES
AS PROVIDED IN CIRCULAR NO. 172/1998/TT-BTC
DATED DECEMBER 22, 1998 ISSUED BY THE MINISTRY OF FINANCE
___________________________
BASED ON THE LAW ON EXPORT AND IMPORT TAXES ENACTED ON DECEMBER 26, 1991 AND LAWS AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE LAW ON EXPORT AND IMPORT TAXES DATED JULY 5, 1993; DECREE NO. 04/1998/QH10 DATED MAY 20, 1998; DECREE NO. 54/CP DATED AUGUST 28, 1993 AND DECREE NO. 94/1998/NĐ-CP DATED NOVEMBER 17, 1998 ISSUED BY THE GOVERNMENT PROVIDING GUIDELINES FOR IMPLEMENTATION OF THE LAW ON EXPORT AND IMPORT TAXES AND LAWS AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE LAW ON EXPORT AND IMPORT TAXES;
BASED ON LETTER NO. 1434/CP-KTTH DATED DECEMBER 5, 1998 ISSUED BY THE GOVERNMENT AND LETTER NO. 4600/VPCP-KTTH DATED OCTOBER 8, 1999 ISSUED BY THE OFFICE OF THE GOVERNMENT REGARDING REFUNDS FOR IMPORTED GOODS;
AFTER CONSULTATION WITH THE MINISTRY OF TRADE AND THE GENERAL DEPARTMENT OF CUSTOMS, THE MINISTRY OF FINANCE GUIDES AMENDMENTS TO THE CONDITIONS ON TIME LIMITS FOR HANDLING REFUNDS (OR NON-COLLECTION) OF IMPORT DUTIES AS PROVIDED IN POINT 1.k AND POINT 1.l, SECTION I, PART E OF CIRCULAR NO. 172/1998/TT-BTC DATED DECEMBER 22, 1998 ISSUED BY THE MINISTRY OF FINANCE AS FOLLOWS:
- GOODS MUST BE REIMPORTED INTO VIETNAM WITHIN A MAXIMUM PERIOD OF 1 (ONE) YEAR FROM THE DATE OF ACTUAL EXPORT;
- GOODS MUST BE REEXPORTED OUTSIDE THE COUNTRY WITHIN A MAXIMUM PERIOD OF 1 (ONE) YEAR FROM THE DATE OF ACTUAL IMPORT;
THIS CIRCULAR SHALL TAKE EFFECT FROM THE DATE OF ISSUANCE AND APPLY TO ALL LOTS OF REIMPORTED OR REEXPORTED GOODS THAT HAVE BEEN REGISTERED WITH CUSTOMS AUTHORITIES FROM JANUARY 1, 1999 ONWARDS. ANY PROVISIONS CONTRADICTING THOSE SET FORTH IN THIS CIRCULAR SHALL BE ABROGATED.
THE MINISTRY OF FINANCE REQUESTS ALL MINISTRIES, GOVERNMENT-LEVEL ORGANIZATIONS, AND PEOPLE'S COMMITTEES OF PROVINCES AND MUNICIPALITIES DIRECTLY UNDER THE CENTRAL GOVERNMENT TO GUIDE ASSOCIATED UNITS IN IMPLEMENTATION. ANY ISSUES ENCOUNTERED DURING IMPLEMENTATION SHOULD BE REPORTED PROMPTLY TO THE MINISTRY OF FINANCE FOR STUDY AND RESOLUTION.
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