Circular No. 173/2009/TT-BTC amends and supplements some articles of the Decisions of the Minister of Finance on the Special Preferential Tariff Schedule for implementing the ASEAN Trade in Goods Agreement (ATIGA) and the ASEAN Framework Agreement on Services (AFAS). The deadline for submitting tax refund applications for imports is extended for cases submitted after October 15, 2008.
적용 범위
Local Customs Office, enterprises
핵심 사항
- For the Local Customs Office → receiving applications, examining, and processing tax refunds for cases eligible for import tax refunds according to the Decisions of the Minister of Finance but submitted later than October 15, 2008.
- For enterprises → may be considered for tax refunds if imported goods meet all conditions and applications are submitted later than October 15, 2008, except in cases where the application submission deadline is not met.
🌐 이 문서의 사회적 영향
- Positive impact: Helps enterprises have more time to complete their applications, reduces time pressure, and avoids rejection of tax refunds.
- Negative impact: May cause difficulties in tax management for customs authorities if the number of late applications is not properly controlled.
❓ 자주 묻는 질문
What is the deadline for submitting tax refund applications for imports?
According to this Circular, the deadline for submitting tax refund applications for imports is no later than October 15, 2008. However, cases submitted after this date but meeting other conditions will still be considered.
Can enterprises apply for tax refunds if they submit applications later than October 15, 2008?
Yes, enterprises can apply for tax refunds if imported goods meet all conditions and applications are submitted after October 15, 2008.
Which decision stipulates the deadline for submitting tax refund applications?
According to Decision No. 36/2008/QD-BTC, the deadline for submitting tax refund applications for imports is no later than October 15, 2008.
What responsibilities does the Customs Office have in this matter?
The Local Customs Office is responsible for receiving applications, examining, and processing tax refunds for cases eligible for import tax refunds according to the regulations.
When does this Circular take effect?
This Circular takes effect from the date of issuance.
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 173/2009/TT-BTC |
Hanoi, August 27, 2009 |
CIRCULAR
Guidelines for amending and supplementing certain provisions of Decisions No.
36/2008/QĐ-BTC dated June 12, 2008; Decision No. 111/2008/QĐ-BTC
dated December 1, 2008, Decision No. 112/2008/QĐ-BTC dated December 1, 2008
of the Minister of Finance.
Pursuant to the Law on Legislative Documents No. 17/2008/QH12 dated June 3, 2008 and related guiding documents;
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005, the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and detailed implementing regulations of these Laws;
The Ministry of Finance hereby issues guidelines for amending and supplementing certain provisions of Decision No. 36/2008/QĐ-BTC dated June 12, 2008 on issuing the Special Preferential Tariff Schedule of Vietnam to implement the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the period 2008-2013; Decision No. 111/2008/QĐ-BTC dated December 1, 2008 on issuing the Special Preferential Tariff Schedule of Vietnam to implement the ASEAN-China Free Trade Area (ACFTA) for the period 2009-2011; Decision No. 112/2008/QĐ-BTC dated December 1, 2008 on issuing the Special Preferential Tariff Schedule of Vietnam to implement the ASEAN-Korea Free Trade Area (AKFTA) for the period 2009-2011 as follows:
Article 1. Amending the provision regarding: "The deadline for submitting the tax refund application mentioned above shall not be later than October 15, 2008" in Article 3 of Decision No. 36/2008/QĐ-BTC dated June 12, 2008 as follows:
"For cases where the tax refund application is submitted after October 15, 2008, if they meet the conditions stipulated in this Decision (excluding the condition regarding the deadline for submitting the tax refund application), they will be considered for tax refund in accordance with the relevant regulations."
Article 2. Supplementing Article 4 of Decision No. 111/2008/QĐ-BTC dated December 1, 2008 as follows:
"For cases where the tax refund application is submitted after October 15, 2008, if the imported goods meet all the conditions stipulated in Articles 1 and 2 of Decision No. 20/2008/QĐ-BTC dated May 5, 2008 of the Minister of Finance on issuing the Special Preferential Tariff Schedule of Vietnam to implement the ASEAN-China Free Trade Area (ACFTA), they will be considered for tax refund in accordance with the relevant regulations."
Article 3. Supplementing Article 5 of Decision No. 112/2008/QĐ-BTC dated December 1, 2008 as follows:
"For cases where the tax refund application is submitted after October 15, 2008, if the imported goods meet all the conditions stipulated in Articles 1, 2, and 3 of Decision No. 21/2008/QĐ-BTC dated May 5, 2008 of the Minister of Finance on issuing the Special Preferential Tariff Schedule of Vietnam to implement the ASEAN-Korea Free Trade Area (AKFTA), they will be considered for tax refund in accordance with the relevant regulations."
Article 4. Local Customs Departments shall be responsible for receiving applications, inspecting, and processing tax refunds for cases that fall under the tax refund category for import taxes as stipulated in Decisions No. 36/2008/QĐ-BTC dated June 12, 2008, Decision No. 20/2008/QĐ-BTC dated May 5, 2008, and Decision No. 21/2008/QĐ-BTC dated May 5, 2008 issued by the Minister of Finance but submitted after October 15, 2008, to refund taxes for enterprises in accordance with this Circular.
Article 5.
1. This Circular takes effect from the date of signature.
2. Other contents prescribed in Decision No. 36/2008/QĐ-BTC dated June 12, 2008; Decision No. 111/2008/QĐ-BTC dated December 1, 2008, and Decision No. 112/2008/QĐ-BTC dated December 1, 2008 of the Minister of Finance remain unchanged.
3. In the course of implementation, if there are any difficulties, please report them to the Ministry of Finance for research and appropriate amendments and supplements.
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Place of Receipt: |
DEPUTY MINISTER (Signed) Do Hoang Anh Tuan |
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