This document provides guidance on presenting the registration for applying value-added tax (VAT) calculation under the deduction method to allow import enterprises to apply the contract price as the basis for calculating import duties, aiming to address difficulties faced by enterprises.
Scope of application
Import enterprise
Key points
- Import enterprise → must submit a copy of the registration for applying VAT calculation under the deduction method or the Tax Registration Certificate issued by the tax authority (stamped with an official copy stamp from the enterprise) → Article 3, Section I, Part III Circular No. 08/2002/TT-BTC
- Import enterprise → submit once to the customs office handling import procedures when conducting customs clearance under the VAT deduction method
- Local Customs Office → must uniformly implement the guidance of the Ministry of Finance regarding presenting the registration for applying value-added tax calculation under the deduction method
🌐 Social impact of this document
- Facilitate import enterprises in carrying out customs procedures more smoothly
- Ensure uniformity in the application of regulations on VAT calculation under the deduction method at local Customs Offices
❓ Frequently asked questions
What documents does an import enterprise need to submit when handling customs procedures?
Submit a copy of the registration for applying value-added tax (VAT) calculation under the deduction method or the Tax Registration Certificate issued by the tax authority (stamped with an official copy stamp from the enterprise)
What responsibilities do local Customs Offices have?
Uniformly implement the guidance of the Ministry of Finance regarding presenting the registration for applying value-added tax calculation under the deduction method
Full text
LETTER
OF THE GENERAL DEPARTMENT OF TAXATION NO. 1677 TC/TCT
DATED FEBRUARY 27, 2002 REGARDING IMPLEMENTATION
OF CIRCULAR No. 08/2002/TT/BTC
RESPECTED: General Department of Customs,
The Ministry of Finance has received feedback from several enterprises regarding the presentation of registration for applying value-added tax deduction method to be eligible for import duty calculation based on foreign trade purchase contracts.
BASED ON THE GUIDANCE ON VALUE-ADDED TAX AS PROVIDED IN CIRCULAR No. 122/2000/TT-BTC DATED DECEMBER 29, 2000 OF THE MINISTRY OF FINANCE, TO RESOLVE DIFFICULTIES FOR ENTERPRISES, THE MINISTRY OF FINANCE GUIDES THE PRESENTATION OF THE REGISTRATION FORM FOR APPLYING VALUE-ADDED TAX DEDUCTION METHOD AS FOLLOWS:
When importing enterprises implement tax payment according to the deduction method as stipulated in Clause 3, Section I, Part III of Circular No. 08/2002/TT/BTC dated January 23, 2002 issued by The Ministry of Finance when handling import procedures, importing enterprises must submit (once) to the Customs Authority (where the enterprise handles import procedures) a copy of the registration form for applying value-added tax deduction method according to the law deduction method with an approval opinion from the tax authority or a Tax Registration Certificate issued by the tax authority (stamped as true copy by the enterprise).
The Ministry of Finance requests the General Department of Customs to instruct local Customs Bureaus to uniformly implement the above guidance.
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