This circular supplements the objects eligible for value-added tax refunds and requirements concerning contracts in current regulations related to purchasing raw materials and semi-finished products from production units for processing export goods.
적용 범위
Direct processing enterprises; production units supplying raw materials and semi-finished products to direct processing enterprises for export.
핵심 사항
- Direct processing enterprises that purchase raw materials or semi-finished products with value-added tax from other domestic production units for the purpose of processing export goods are eligible for value-added tax refunds (Point 1).
- Export contracts or overseas processing contracts must be clear and complete (Clause 4, Section II).
- This circular takes effect on the same day as Circular No. 83/1998/TT-BTC.
- Ministries, sectors, localities, and direct processing enterprises should report any difficulties to the Ministry of Finance for supplementary guidance as appropriate.
🌐 이 문서의 사회적 영향
- Encourage production and processing enterprises exporting goods.
- Reduce tax costs for direct processing enterprises.
- Strengthen management of export contracts or overseas processing contracts.
❓ 자주 묻는 질문
Which entities are eligible for value-added tax refunds?
Direct processing enterprises that purchase raw materials or semi-finished products with value-added tax from other domestic production units for the purpose of processing export goods.
What contract requirements apply?
Export contracts or overseas processing contracts must be clear and complete.
When does this circular take effect?
On the same day as Circular No. 83/1998/TT-BTC.
If difficulties arise, what should be done?
Report to the Ministry of Finance for supplementary guidance as appropriate.
전문
CIRCULAR
OF THE MINISTRY OF FINANCE NO. 160/1998/TT-BTC DATED DECEMBER 15, 1998 GUIDING SUPPLEMENTARY PROVISIONS TO CIRCULAR NO. 83/1998/TT-BTC DATED JUNE 20, 1998 OF THE MINISTRY OF FINANCE ON REFUNDING VALUE-ADDED TAX ON RAW MATERIALS AND SEMI-FINISHED GOODS PURCHASED FROM DOMESTIC PRODUCTION UNITS FOR EXPORT MANUFACTURING
TO ENCOURAGE ENTERPRISES ENGAGED IN EXPORT MANUFACTURING AND PROCESSING; IMPLEMENTING CLAUSE 2 OF ARTICLE 13, DECREE NO. 10/1998/NĐ-CP DATED JANUARY 23, 1998 OF THE GOVERNMENT ON CERTAIN MEASURES TO ENCOURAGE AND ENSURE FOREIGN DIRECT INVESTMENT IN VIETNAM; POINT 2 OF RESOLUTION NO. 02/1998/NQ-CP DATED JANUARY 26, 1998 OF THE GOVERNMENT ON POLICIES AND MEASURES TO ENCOURAGE EXPORTS, THE MINISTRY OF FINANCE GUIDES SUPPLEMENTING CERTAIN PROVISIONS IN CIRCULAR NO. 83/1998/TT-BTC DATED JUNE 20, 1998 OF THE MINISTRY OF FINANCE ON REFUNDING VALUE-ADDED TAX ON RAW MATERIALS AND SEMI-FINISHED GOODS PURCHASED FROM DOMESTIC PRODUCTION UNITS FOR EXPORT MANUFACTURING AS FOLLOWS:
1. ADDING OBJECTS ELIGIBLE FOR VAT REFUND PROVIDED IN POINT 1, SECTION I:
A production unit directly processing goods for export that purchases raw materials and semi-finished products from other domestic production units which have already paid VAT are eligible for VAT refund.
2. ADDING POINT 1 OF CLAUSE 4, SECTION II:
- EXPORT CONTRACTS OR PROCESSING CONTRACTS SIGNED WITH FOREIGN PARTIES.
3. THIS CIRCULAR SHALL TAKE EFFECT ON THE SAME DATE AS CIRCULAR NO. 83/1998/TT-BTC DATED JUNE 20, 1998 OF THE MINISTRY OF FINANCE.
IN THE COURSE OF IMPLEMENTATION, IF THERE ARE ANY ISSUES, ENTERPRISES DIRECTLY PROCESSING GOODS FOR EXPORT AND GOVERNMENT SECTORS AND LOCALITIES ARE REQUESTED TO REPORT TO THE MINISTRY OF FINANCE FOR FURTHER GUIDANCE.
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