Circular No. 4028/BTC-TCHQ provides detailed regulations on handling difficulties during the implementation of the Law on Export and Import Tax and the guiding Decree. This document applies to export production enterprises, special tax arrears cases, and determining the taxable value for goods without purchase contracts.
Đối tượng áp dụng
Export production enterprises; enterprises with tax arrears as prescribed; customs authorities
Các điểm cốt lõi
- Enterprises importing raw materials for export production, if meeting the time condition and not violating customs laws beyond the permissible limit, shall be subject to the tax payment deadline applicable to enterprises complying well with tax laws (Article 1).
- Enterprises with tax arrears prior to January 1, 2006, which fall under the cases eligible for tax exemption or debt cancellation as prescribed, shall be subject to the tax payment deadline applicable to enterprises complying well with tax laws for a certain period (Article 2).
- Enterprises still owing tax arrears for two-wheeled motorbike parts in 2001, if meeting specific conditions regarding repayment plans, without enforcement measures being applied, and complying with the tax payment deadline applicable to enterprises complying well with tax laws (Article 3).
- For imported goods without purchase contracts valued at less than five million dong, the taxable value is the declared value; for those valued at more than five million dong, the customs authority will determine the taxable value based on available information (Article 4).
- This document is only applicable from January 1, 2006, to the end of 2006, thereafter following the latest regulations.
🌐 Tác động xã hội từ văn bản này
- To assist export production enterprises in having additional time to adapt to new tax policies.
- Encourage enterprises to proactively pay off tax arrears and comply with customs laws.
- Facilitate the determination of the taxable value for imported goods without purchase contracts, aiding the customs authority in more effective management.
❓ Câu hỏi thường gặp
When can export production enterprises be subject to the tax payment deadline applicable to enterprises complying well with tax laws?
When the enterprise meets the time condition and does not violate customs laws beyond the permissible limit within 365 days from the date of declaration of the customs declaration.
When can enterprises with tax arrears prior to January 1, 2006, be subject to the tax payment deadline applicable to enterprises complying well with tax laws?
From January 1, 2006, to June 30, 2006.
When can enterprises still owing tax arrears for two-wheeled motorbike parts in 2001 be subject to the tax payment deadline applicable to enterprises complying well with tax laws?
When the enterprise meets the conditions regarding the repayment plan and is implementing it properly.
How is the taxable value determined for imported goods without purchase contracts valued at less than five million dong?
The taxable value is the declared value.
What is the duration of validity of this document?
From January 1, 2006, to the end of 2006.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NO. 4028/BTC-TCHQ DATED MARCH 28, 2006 ON HANDLING OBSTACLES IN IMPLEMENTING THE LAW ON EXPORT AND IMPORT TAXES
RESPECTFULLY SUBMITTED TO: Customs Departments of provinces and cities
On June 14, 2005, the National Assembly passed Law No. 45/2005/QH11 on export tax and import tax. Following this Law, on December 15, 2005, the Government issued Decree No. 149/2005/NĐ-CP, and the Ministry of Finance issued Circular No. 113/2005/TT-BTC guiding its implementation.
Upon implementing the above documents from January 1, 2006, it has been observed that applying different deadlines for tax payment between entities that comply well with the law and those that do not has contributed to reducing tax arrears, encouraging enterprises to comply with the law, and limiting tax evasion and avoidance. However, due to new regulations, many enterprises have not had sufficient time to prepare for necessary changes, leading to some difficulties. To allow enterprises time to adjust to the new policy, the Ministry of Finance supplements guidance as follows:
1. Enterprises importing raw materials for export production, if within at least 365 days prior to the date of registering the customs declaration, they were penalized more than twice by the Customs Sub-department Head for administrative violations related to customs beyond his authority; or newly established enterprises without the required 365-day period prior to the date of registering the customs declaration, but at the time of registering the customs declaration, the enterprise does not owe taxes or within 365 days there is only overdue tax debt exceeding 90 days due to lack of liquidity because of issues with payment documentation; then the Director of the local Customs Department where the enterprise handles the import procedures shall inspect the actual situation. If it is confirmed that these enterprises producing goods for export are included in the Encouraged Investment List or the Special Encouraged Investment List; actually having factories, production lines, and equipment for producing goods for export; and the imported goods are raw materials directly used for producing goods for export, then they may apply the tax payment deadline for entities complying well with tax laws. This measure will only be applied from January 1, 2006 to December 31, 2006.
2. For cases with overdue tax debts exceeding 90 days from the tax payment deadline of customs declarations generated before January 1, 2006, which belong to entities eligible for tax exemption but are still waiting for the tax exemption procedure (goods serving national security, education, scientific research...), and tax debts of entities eligible for tax write-off according to Circular Joint No. 06/1999/TTLT-BTC-TCHQ dated January 15, 1999 of the Ministry of Finance - General Department of Customs, and Circular No. 32/2002/TT-BTC dated April 10, 2002 of the Ministry of Finance; the Director of the local Customs Department shall inspect specifically. If at the time of registering the customs declaration, the enterprise only owes this tax debt, and all other conditions comply with the provisions of Circular No. 113/2005/TT-BTC, then they may apply the tax payment deadline for entities complying well with tax laws, without applying coercive measures. This measure will only be applied from January 1, 2006 to June 30, 2006; starting July 1, 2006, it will be implemented according to the regulations.
3. Enterprises still owing tax arrears for motorcycle parts imported based on the localization rate in 2001, if meeting all the following conditions, will not have coercive measures applied, and may apply the tax payment deadline for entities complying well with tax laws:
- At the time of registering the customs declaration, the enterprise only owes the tax arrears for motorcycle parts imported based on the localization rate in 2001; all other conditions comply with the provisions of Circular No. 113/2005/TT-BTC;
- The enterprise must register a monthly repayment plan for tax arrears with the customs authority (the total amount of tax arrears registered for repayment in 2006 must be at least 25% of the remaining tax arrears) and is currently implementing this repayment plan.
- In cases where the enterprise has registered a monthly repayment plan for tax arrears with the customs authority but has not made payments according to the registered plan, the customs authority shall immediately implement coercive measures to stop processing import procedures for those who deliberately refuse to pay taxes. For cases genuinely facing financial difficulties, the local Customs Department shall report to the General Department of Customs for consideration and resolution, not to apply coercive import measures for each case, but the enterprise will not be allowed to apply the tax payment deadline for entities complying well with tax laws.
Regarding the determination of taxable value for imported goods without a sales contract:
- For imported goods without a sales contract, if they are single items, the taxable value is the declared value.
- For imported goods without a sales contract, if they are not single items, they shall be handled as follows:
+ If the total value of the consignment is 5 million dong or less, the taxable value is the declared value.
+ If the total value of the consignment exceeds 5 million dong (including cases where organizations or individuals in Vietnam purchase goods across the border for import into Vietnam; goods carried by passengers entering or leaving the country together or separately; goods as gifts or presents...), the taxable value shall be determined by the customs authority based on the lowest value among identical or similar imported goods in the price database. If two or more values can be selected for determining the taxable value, the lowest value shall be used.
The Ministry of Finance provides guidance for the Customs Departments of provinces and cities to inform enterprises and relevant agencies. During implementation, if any obstacles arise, they should be reported to the Ministry of Finance for supplementary guidance.
DEPUTY MINISTER
Deputy Minister
Truong Chi Trung
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