Decision No. 24/2004/QD-BTC amends the content of the Export Declaration at Border, specifically removing the note stating that no refund will be made on this declaration. The decision takes effect after publication in the Official Gazette and applies to declarations already in circulation prior to its effectiveness.
适用范围
Taxpayer, customs authority
要点
- Cancel the note "Note: This declaration has no value for tax refund" on the Export Goods Declaration at Border HQ/2002-XKBG (Article 1).
- Declarations circulated before the date the decision becomes effective will still be eligible for tax refund under current regulations if they meet the required procedures and conditions (Article 2).
- This decision takes effect fifteen days from the date of publication in the Official Gazette.
- The Director of the Tax Policy Department, the General Director of the General Department of Taxation; the General Director of the General Department of Customs and related units are responsible for implementing the decision (Article 3).
- This decision applies to People's Committees of provinces and centrally governed cities; Ministries, ministerial-level agencies; State Treasury, Provincial Finance Departments, Provincial Tax Bureaus, and all General Departments, Bureaus, Divisions, Institutes, and units subordinate to the Ministry of Finance.
🌐 本文件的社会影响
- To enable taxpayers to obtain tax refunds when exporting goods at the border.
- The customs authority must comply with the regulations regarding tax refunds for declarations circulated before the date the decision becomes effective.
❓ 常见问题
Decision No. 24/2004/QD-BTC amends which content on the Export Goods Declaration at Border?
Cancel the note "Note: This declaration has no value for tax refund" on the declaration HQ/2002-XKBG.
How will declarations circulated before the date the decision becomes effective be eligible for tax refund?
If they meet the required procedures and conditions, they will still be eligible for tax refund under current regulations.
全文
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 24/2004/QĐ/BTC | Hanoi, March 5, 2004 |
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of the Export Declaration for Border Goods
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THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies; Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Customs Law; Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing the implementation of certain provisions of the Customs Law;
Pursuant to the Value Added Tax Law; Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government; Circular No. 122/2000/TT-BTC dated December 29, 2000, and Circular No. 82/2002/TT-BTC dated September 18, 2002 of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department, the General Director of the General Department of Customs, and the General Director of the General Department of Taxation;
DECISION:
Article 1: Abolish the note "Note: This declaration does not have the value for tax refund" printed on the Export Declaration for Border Goods HQ/2002-XKBG issued together with Decision No. 1473/2002/QĐ-TCHQ dated May 24, 2002 of the General Director of the General Department of Customs.
Article 2: For those Export Declarations for Border Goods HQ/2002-XKBG that were in circulation before the effective date of this decision, if they meet all required procedures and conditions, they will still be eligible for tax refund according to current regulations.
Article 3: This Decision shall take effect fifteen days from the date of publication in the Official Gazette. The Director of the Tax Policy Department, the General Director of the General Department of Taxation, the General Director of the General Department of Customs, relevant units, and the Director of the Office of the Ministry of Finance are responsible for implementing this Decision.
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Place of Receipt: - People's Committees of provinces and centrally governed cities; - Ministries, ministerial-level agencies - State Treasury, Provincial Departments of Finance, Provincial Tax Services of centrally governed cities; - General Departments, Bureaus, Departments, Institutes, units under and affiliated to the Ministry of Finance; - To be filed: Office, Tax Policy Department |
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT Vice Minister(Signed) Truong Chi Trung |
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