Circular No. 3620-TC/TCT provides guidance on refunding import tax on raw materials for enterprises producing goods for export in accordance with Circular No. 13/2001/TT-BTC, aiming to encourage exports.
适用范围
Export production enterprise
要点
- Enterprises importing raw materials and supplies to produce semi-finished products sold to other enterprises directly exporting under a kit are eligible for tax refunds corresponding to the ratio of exported products (Article 1).
- The product of the enterprise must be a component or part of an export kit, and the enterprise purchases such products to combine with parts produced by itself (Article 1).
- Refund procedures include a declaration form detailing the quantity and value of semi-finished goods used for exporting under a kit and a contract specifying the purpose of use for exporting under a kit (Article 2).
- Payment documents for exported goods are uniformly applied in cases where import tax on raw materials and supplies imported to produce goods sold to other enterprises for export production is refunded.
🌐 本文件的社会影响
- Encouraging investment by enterprises into the production of components and parts for export (benefit).
- Administrative burden on enterprises when implementing refunds of import taxes on raw materials and supplies.
❓ 常见问题
Which enterprises are eligible for tax refund?
Enterprises producing goods from imported raw materials and supplies to sell to other enterprises directly exporting under a kit.
What is the rate of tax refund?
Corresponding to the ratio of exported products (kit).
What documents are required for tax refund?
A declaration form detailing the quantity and value of semi-finished goods used for exporting under a kit and a contract specifying the purpose of use for exporting under a kit.
Are payment documents for exported goods applicable?
Yes, payment documents for exported goods are uniformly applied in this case.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3620 TC/TCT DATED APRIL 19, 2001
REGARDING THE PROCESSING OF VAT REFUNDS FOR IMPORTED RAW MATERIALS AND COMPONENTS USED IN PRODUCTION FOR EXPORT
ACCORDING TO CIRCULAR NO. 13/2001/TT-BTC
Dear: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally-run cities.
Pursuant to the Law on Foreign Investment in Vietnam; Clause 2, Article 58 of Decree No. 24/2000/NĐ-CP dated July 31, 2000 of the Government; Paragraph b, Point 1, Section III, Part II of Circular No. 13/2001/TT-BTC dated March 8, 2001 of the Ministry of Finance guiding the implementation of tax regulations for investment forms under the Law on Foreign Investment in Vietnam; To encourage exports, the Ministry of Finance supplements specific guidance regarding cases of VAT refunds for imported raw materials and components used to produce products sold to other enterprises for export production according to Paragraph b, Point 1, Section III, Part II of Circular No. 13/2001/TT-BTC dated March 8, 2001 of the Ministry of Finance as follows:
Imported raw materials and components used to produce products sold to other enterprises for direct export in kit form (not used to produce complete finished goods) are eligible for VAT refunds corresponding to the proportion of exported kits, subject to the following conditions:
+ The product produced from imported raw materials and components by an enterprise is one of the parts or components of the exported kit.
+ An enterprise purchases products from another enterprise to combine with its own manufactured parts or components to form the exported kit.
Example: Enterprise A imports plastic pellets to produce TV casings, which are then sold to Enterprise B for assembly with other parts and components produced by Enterprise B to create an exportable TV kit. After the TV kits have been exported, Enterprise A will be eligible for a VAT refund on imported plastic pellets corresponding to the proportion of exported products.
Regarding procedures and documents for VAT refunds: follow the provisions at Paragraph b, Point 1, Section III, Part II of Circular No. 13/2001/TT-BTC dated March 8, 2001 of the Ministry of Finance. Specifically:
- The declaration form of the exporting enterprise regarding the quantity and value of semi-finished products produced by the enterprise used to manufacture exported goods shall be replaced with a declaration form of the enterprise regarding the quantity and value of semi-finished products used for export in kit form.
- The sales contract between enterprises specifying that the product is used for production of exported goods shall be replaced certificate by the sales contract between enterprises specifying that the product is used for export in kit form.
- Payment documents for exported goods (unified application for cases of VAT refunds on imported raw materials and components used to produce products sold to other enterprises for export production according to Paragraph b, Point 1, Section III, Part II of Circular No. 13/2001/TT-BTC dated March 8, 2001 of the Ministry of Finance).
The Ministry of Finance requests relevant ministries, sectors, and agencies to coordinate in implementing this uniformly.
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