Circular No. 2725-TC/TCT stipulates the exemption of taxes on promotional goods and samples provided free of charge to duty-free shops. This document guides cases eligible for tax exemptions, as well as the obligation to declare and pay taxes when these items are introduced into the domestic market or sold to non-exempt individuals.
적용 범위
[Saigon Airport Services Company; General Department of Customs; Ministry of Trade]
핵심 사항
- Promotional goods and samples provided free of charge by manufacturers to duty-free shops are exempt from import tax, special consumption tax, and value-added tax (Article 1).
- If promotional goods or samples are introduced into the domestic market or sold to non-exempt individuals, they must be declared and taxed according to regulations (Article 2).
- Any evasion of taxes on promotional goods and samples will be penalized under current tax laws (Article 2).
- Customs authorities are responsible for supervising and managing tax exemptions, as well as the settlement procedures for promotional goods and samples (Article 3).
- The General Department of Customs is responsible for guiding the criteria and procedures for tax exemptions on promotional goods and samples in accordance with relevant Circulars.
🌐 이 문서의 사회적 영향
- Duty-free shops benefit from tax exemptions on promotional goods and samples.
- Consumers can receive free promotional goods and samples at these shops.
- Strict management by customs authorities helps prevent tax evasion.
❓ 자주 묻는 질문
Are promotional goods and samples subject to taxes?
If provided free of charge by manufacturers to duty-free shops, promotional goods and samples are exempt from import tax, special consumption tax, and value-added tax.
What should be done with promotional goods and samples introduced into the domestic market?
They must be declared and taxed according to current laws.
Who is responsible for managing tax exemptions on promotional goods and samples?
Customs authorities are responsible for supervising and managing.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 2725 TC/TCT DATED MARCH 28, 2001
REGARDING TAX TREATMENT FOR PROMOTIONAL GOODS AND SAMPLES AT DUTY-FREE STORES
TRIAL AT THE TAX-EXEMPT RETAIL STORE
Dear:
- Ministry of Trade
- General Department of Customs.
The Ministry of Finance has received Letter No. 131/TCT-DVTS dated February 2, 2001 from Tan Son Nhat Airport Service Company regarding tax exemption for imported promotional goods and samples sold at duty-free stores. Regarding this matter, the Ministry of Finance provides the following opinions: According to the provisions of Decree No. 54/CP dated August 28, 1993; Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing implementation of the Law on Export Tax and Import Tax and Laws amending and supplementing certain provisions of the Law on Export Tax and Import Tax; Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing implementation of the Law on Value Added Tax; Decision No. 205/1998/QĐ-TTg dated October 19, 1998 issued by the Prime Minister establishing Regulations for Duty-Free Stores; Circulars No. 172/1998/TT-BTC dated December 22, 1998, No. 42/1999/TT-BTC dated April 20, 1999 and No. 122/2000/TT-BTC
dated December 29, 2000 of the Ministry of Finance, then:
Goods imported for sale at duty-free stores serving individuals entitled to tax exemptions under regulations issued by the Prime Minister are exempt from import tax and special consumption tax and are not subject to value added tax. In cases where promotional goods [bearing the brand name of the promoted product, e.g., 555 cigarettes then promotional items (keychains,...) accompanying them bear the brand name 555] provided free by manufacturers and samples (mainly perfumes, lipsticks, and food products, with "Not for sale" or "test" printed on the label) supplied free from abroad to duty-free stores serving individuals entitled to tax exemptions under regulations issued by the Prime Minister are also exempt from import tax, special consumption tax, and not subject to value added tax.
In cases where imported goods (including promotional items and samples) sold at duty-free stores for tax exemption purposes are brought into domestic circulation or sold to individuals not entitled to tax exemptions, the duty-free store business must declare and pay taxes as prescribed; if they fail to report or evade taxes, in addition to being required to make up all due taxes, they will also be subject to penalties under current tax laws and regulations. Promotional goods and samples mentioned above are subject to supervision and management by customs authorities like imported goods sold at duty-free stores. The General Department of Customs is responsible for guiding the quota, procedures for tax exemption, and management as stipulated in Part c, Section II, Point 5 of Circular No. 172/1998/TT-BTC
dated December 22, 1998 and Circular No. 42/1999/TT-BTC dated April 20, 1999 issued by the Ministry of Finance.
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