Circular No. 3153/TC/TCT stipulates the tax regime applicable to temporarily imported and subsequently exported fuel intended for supply to Vietnamese vessels operating on international routes, applying the same tax regime as goods subject to temporary importation and re-exportation.
Đối tượng áp dụng
Vietnamese marine transportation enterprises; customs authorities and tax authorities
Các điểm cốt lõi
- Fuel imported for supply to Vietnamese vessels operating on international routes shall be subject to a tax regime similar to that of temporarily imported and subsequently exported goods (Article 1).
- When selling fuel to Vietnamese vessels on international routes, enterprises may be eligible for tax refunds or exemption at the import stage corresponding to the actual quantity re-exported (Article 2).
- The documentation and procedures for tax refund at the import stage shall be carried out in accordance with Circular No. 172/1998/TT-BTC.
- Relevant ministries, sectors, and agencies must coordinate to enforce this circular.
- Fuel subject to temporary importation and re-exportation must pay taxes upon importation as prescribed (Article 2).
🌐 Tác động xã hội từ văn bản này
- To help marine transportation enterprises save on tax costs when supplying fuel for vessels operating on international routes.
- To facilitate the management and control of fuel export-import activities by marine transportation enterprises.
❓ Câu hỏi thường gặp
What is the tax regime applicable to temporarily imported and subsequently exported fuel intended for supply to Vietnamese vessels operating on international routes?
It shall be subject to a tax regime similar to that of goods subject to temporary importation and re-exportation.
When selling fuel to Vietnamese vessels on international routes, are enterprises eligible for tax refunds?
Yes, but only corresponding to the actual quantity re-exported and must comply with Circular No. 172/1998/TT-BTC.
What are the documentation and procedures for tax refund at the import stage stipulated as?
To be carried out in accordance with paragraph h, point 1 and point 2 of Section I Part E of Circular No. 172/1998/TT-BTC.
What are the responsibilities of relevant ministries, sectors, and agencies?
Must coordinate to enforce this circular.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3153 TC/TCT DATED APRIL 2, 2002
REGARDING TEMPORARY IMPORTATION AND RE-EXPORTATION OF FUEL FOR SUPPLY TO VIETNAMESE SHIPS OPERATING ON INTERNATIONAL ROUTES
FOR VIETNAMESE SEAGOING VESSELS TO OPERATE ON INTERNATIONAL ROUTES
RESPECTED: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally governed cities
- Vietnam Shipping Joint Stock Corporation
- Tax Departments of provinces and centrally governed cities
Pursuant to the Law on Export Duties and Import Duties dated December 26, 1991; the Law Amending and Supplementing Certain Provisions of the Law on Export Duties and Import Duties dated July 5, 1993; Resolution No. 04/1998/QH10 dated May 20, 1998; Decree No. 54/CP dated August 28, 1993 of the Government detailing and guiding implementation of the Law on Export Duties and Import Duties and the Law Amending and Supplementing Certain Provisions of the Law on Export Duties and Import Duties; Decree No. 84/1998/NĐ-CP dated October 12, 1998 of the Government detailing and guiding implementation of the Special Consumption Tax Law; Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance guiding implementation of Decree No. 54/CP dated August 28, 1993 and Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing and guiding implementation of the Law on Export Duties and Import Duties and Laws Amending and Supplementing Certain Provisions of the Law on Export Duties and Import Duties;
To implement the guidance of the Prime Minister as stated in Letter No. 114/VPCP-KTTH dated January 8, 2002 of the Office of the Government regarding supply of fuel to Vietnamese ships operating on international routes;
The Ministry of Finance guides tax regulations for temporary importation and re-exportation of fuel supplied to Vietnamese ships operating on international routes as follows:
Fuel imported for supply to Vietnamese ships operating on international routes shall be subject to the same tax regime as temporarily imported goods.
Imported fuel must pay taxes at the time of import in accordance with regulations. When sold to Vietnamese vessels on international routes, a refund of tax (or exemption from tax) at the import stage will be considered corresponding to the amount of fuel actually re-exported for use by Vietnamese vessels on international routes. The documentation and procedures for considering a tax refund (or exemption from tax) at the import stage shall be carried out in accordance with paragraph h, point 1 and point 2 of Section I Part E of Circular No. 172/1998/TT/BTC dated December 22, 1998 issued by the Ministry of Finance.
We request relevant ministries, sectors, and agencies to coordinate in guiding implementation.
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