Circular No. 4170-TC/TCT of 1997 by the Ministry of Finance guiding the implementation of affixing labels for three types of imported goods: electric fans, bicycles, and bottled alcohol. The circular specifies the declaration procedures, deadlines for submitting declarations, methods for handling violations, and requirements for cooperation between tax authorities and market management agencies.
적용 범위
Tax authorities, market management agencies, businesses trading in imported goods, and small individual traders.
핵심 사항
- For unregistered traders who have not declared taxes but have goods that require labeling, the tax authority will issue a violation record and make a decision to handle the case after affixing the label.
- During the period from November 15 to November 30, 1997, excess over the initial declaration can be supplemented if there are valid invoices and supporting documents; shortages compared to the initial declaration are only accepted if sales have been made and all invoices are complete.
- Tax authorities and market management agencies must closely cooperate; tax officers will not accept declarations after 16:00 on November 30, 1997.
- The quality of goods declared shall be implemented according to Circular No. 4996/1997/TM of the Ministry of Commerce.
- Labels shall be affixed to independent-use electric fans, imported bicycles in original condition, and all types of bottled alcohol.
🌐 이 문서의 사회적 영향
- Positive impact: Helps strengthen tax management of imported goods, prevent smuggling.
- Negative impact: Imposes a burden of time and effort on businesses to complete declarations within the specified timeframe.
- Restricts the rights of small individual traders who have goods without labels.
❓ 자주 묻는 질문
Which cases require labeling?
Independent-use electric fans, imported bicycles in original condition, and all types of bottled alcohol must be labeled.
If registration and declaration for tax payment are not made but goods requiring labeling exist, how should this be handled?
The tax authority will issue a violation record regarding registration and declaration for tax payment, make a decision to collect turnover tax and income tax from the distribution phase, and impose administrative penalties after affixing the label.
During the period from November 15 to November 30, 1997, if there is excess over the initial declaration, can supplementary declarations be made?
Yes, but they must be supported by valid invoices and documents and arise after the date of the initial declaration.
If there is a shortage compared to the initial declaration, how should it be handled?
It will be accepted if sales have been made and all sales invoices are complete during the period from the date of submission of the declaration form to the date of affixing the label.
How should tax authorities and market management agencies cooperate?
They must closely cooperate; tax officers will not accept declarations after 16:00 on November 30, 1997.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 4170 TC/TCT ON NOVEMBER 22, 1997
REGARDING THE IMPLEMENTATION OF STICKING STAMPS ON IMPORTED GOODS
Respected: People's Committees of provinces and centrally governed cities
After implementing the stamping of three types of imported goods, some localities have encountered difficulties and asked questions. Following a unified decision by the Joint Ministries, the Ministry of Finance, on behalf of the Joint Ministries, responds as follows:
1. In cases where businesses operate without registering for tax declaration but declare having goods that require stamping, the Tax Authority shall issue a violation notice regarding registration and tax declaration, impose a decision to collect business revenue and profit tax from the distribution phase, and levy administrative fines according to the degree of violation before stamping the goods. For non-business entities with large quantities of goods requesting declarations, issuance of declaration forms will be provided, accepting the declared forms without stamping them, pending further processing. If such entities are found to assist businesses in distributing goods, those goods will be confiscated.
2. During the declaration period from November 15 to November 30, 1997, when verifying the declaration forms, if the quantity exceeds the initial declaration and there are valid invoices and supporting documents generated after the declaration date, supplementary declarations will be accepted and stamps applied without penalties; if the quantity is less than the initial declaration, acceptance will only be made if the entity has sold the goods within the period from the submission of the declaration form to the stamping date, supported by sales invoices.
The Tax Authority and Market Management Authority must closely cooperate in issuing declaration forms, guiding declarations, and collecting declaration forms. Encourage organizations and individuals engaged in business to complete declarations and submit declaration forms no later than 16:00 on November 30, 1997. After this deadline, tax officers and market management officers shall not accept any declaration forms from any entities.
In exceptional cases, where the Market Management Authority has not adequately staffed to handle receipt, inspection, and confirmation of declaration forms in certain communes or villages, the Steering Committee will unify for the Tax Authority to receive declaration forms and apply stamps to ensure compliance with the specified timeframe and report back to the Market Management Authority.
4. Regarding the quality of declared goods, it shall be implemented according to Circular No. 4996/1997/TM dated November 11, 1997 of the Ministry of Trade.
5. For various types of imported electric fans, only independent-use electric fans shall be stamped, not electric fans intended for attachment to other machinery or equipment.
6. For imported bicycles, only complete bicycles shall be stamped.
For used imported complete bicycles, which are prohibited by the state, if traders request stamping, they will temporarily be allowed to declare and submit declaration forms without stamping, pending further resolution.
7. For imported bottled alcohol, all types of bottled alcohol shall be stamped, regardless of size.
On behalf of the Joint Ministries, the Ministry of Finance requests the People's Committees of provinces and centrally governed cities to pay attention and effectively implement the policy of stamping three types of imported goods, contributing to the fight against smuggling in the new situation.
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