Circular No. 216/2010/TT-BTC stipulates the temporary adjustment of the deadline for paying value-added tax at the import stage for certain raw materials for animal feed production, animal feed, fertilizers, and pesticides. This Circular applies to enterprises importing these items.
Scope of application
Enterprises producing animal feed, animal feed, fertilizers, and pesticides.
Key points
- The items subject to the temporary adjustment of the deadline for paying value-added tax at the import stage are raw materials for animal feed production, animal feed, fertilizers, and pesticides.
- Customs authorities require declarants to present documentation proving that all imported goods are intended for use as animal feed when it is not possible to distinguish between those used for animal feed and those used for other purposes.
- This Circular takes effect from February 15, 2011, and applies to items that have filed import declarations since Circular No. 128/2010/TT-BTC took effect but have not yet paid taxes.
🌐 Social impact of this document
- Positive impact: Reduces financial burden costs for enterprises during the importation of production raw materials, helping enterprises save time and effort in tax payment.
- Negative impact: May cause difficulties for customs authorities in managing taxes when determining the purpose of using goods.
❓ Frequently asked questions
Which items are subject to the adjustment of the tax payment deadline?
This Circular stipulates the temporary adjustment of the deadline for paying value-added tax at the import stage for raw materials for animal feed production, animal feed, fertilizers, and pesticides.
What does the customs authority require when it is not possible to distinguish between types used for animal feed?
When it is not possible to distinguish between types used for animal feed and those used for other purposes, the customs authority requires declarants to present documentation proving that all imported goods are intended for use as animal feed.
When does this Circular take effect?
This Circular takes effect from February 15, 2011.
Who is the target group of this Circular?
This Circular applies to enterprises producing animal feed, animal feed, fertilizers, and pesticides.
From which date are the items that have filed import declarations subject to adjustment?
Items listed in the accompanying list under this Circular that have filed import declarations since Circular No. 128/2010/TT-BTC took effect but have not yet paid taxes will be adjusted according to the guidelines set out in Circular No. 128/2010/TT-BTC and this Circular.
Full text
CIRCULAR
Regarding the issuance of the List of raw materials for animal feed production, animal feed, fertilizers, and pesticides temporarily adjusted for the deadline to pay value-added tax at the import stage
feeding, animal feed, fertilizers, and pesticides temporarily adjusted
for the deadline to pay value-added tax at the import stage
___________________________
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to the Government Decree No. 85/2007/NĐ-CP dated May 25, 2007 detailing and guiding the implementation of certain provisions of the Law on Tax Administration;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Government Decree No. 106/2010/NĐ-CP dated October 28, 2010 amending and supplementing certain articles of the Government Decree No. 85/2007/NĐ-CP dated May 25, 2007 detailing and guiding the implementation of certain provisions of the Law on Tax Administration and the Government Decree No. 100/2008/NĐ-CP dated September 8, 2008 detailing and guiding certain provisions of the Law on Personal Income Tax;
To implement the Prime Minister's directive in Circular No. 4459/VPCP-KTTH dated June 28, 2010 of the Government Office regarding the extension of the deadline for paying value-added tax on certain imported raw materials for production inputs; the Ministry of Finance hereby guides as follows:
Article 1. Issued together with this Circular is the List of raw materials for animal feed production, animal feed, fertilizers, and pesticides temporarily adjusted for the deadline to pay value-added tax at the import stage according to Circular No. 128/2010/TT-BTC dated August 26, 2010 of the Ministry of Finance.
Article 2. The classification of goods to determine whether they belong to the List issued together with this Circular shall be carried out in accordance with the provisions of Circular No. 49/2010/TT-BTC dated April 12, 2010 guiding the classification and application of tax rates for exported and imported goods; the Export and Import Tariff under the list of taxable items issued together with Circular No. 184/2010/TT-BTC dated November 15, 2010; any amendments, supplements, or replacements of the above-mentioned documents (if any); and the List issued together with this Circular.
Article 3. For some goods when imported it is not possible to distinguish between those used for animal feed and those used for other purposes, the customs authority handling the import procedures shall require the declarant to present documents proving that all imported goods are intended for use as animal feed. Based on this, the customs authority will extend the deadline for paying value-added tax in accordance with the regulations.
Article 4. This Circular takes effect from February 15, 2011. For goods listed in the List issued together with this Circular which have declared importation since the effective date of Circular No. 128/2010/TT-BTC but have not yet paid the tax, the deadline for paying value-added tax will be adjusted according to the guidance provided in Circular No. 128/2010/TT-BTC and this Circular.
DEPUTY MINISTER
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