Circular No. 4390-TC/TCT provides guidance on paying import tax for materials, components, and spare parts (including parts and kits) directly serving production. This document specifies a grace period of 30 days for late payment of import tax from the date when the tax must be paid according to Article 4 of Decree No. 94/1998/NĐ-CP.
적용 범위
Enterprises importing or enterprises entrusted with importing materials, components, and spare parts directly serving production and assembly of products
핵심 사항
- Enterprises importing or enterprises entrusted with importing materials, components, and spare parts (including parts and kits) directly serving production are allowed a grace period for late payment of import tax within 30 days from the date when the tax must be paid according to Article 4 of Decree No. 94/1998/NĐ-CP.
- The deadline for paying import tax (including the permitted grace period) for materials, components, and spare parts directly serving assembly and production is 60 days from the date when enterprises receive the official customs declaration from the Customs authority.
- Enterprises must submit a registration form for imported materials, components, and spare parts intended for direct production or product assembly to the Customs authority where import procedures are handled.
- The deadline for paying value-added tax on imported materials, components, and spare parts directly serving assembly and production follows the deadline for paying import tax as guided in this circular.
- Implementation of deadlines for paying import tax and VAT on imported materials, components, and spare parts directly serving assembly and production applies until December 31, 2000.
🌐 이 문서의 사회적 영향
- To provide enterprises with additional time to prepare and pay import tax on materials, components, and spare parts used in production.
- Strengthen Customs authority management in controlling late payment of taxes.
- May cause difficulties for enterprises unfamiliar with the regulations on tax deadlines and registration procedures.
❓ 자주 묻는 질문
How long are enterprises allowed a grace period for late payment of import tax?
Enterprises are permitted a grace period for late payment of import tax within 30 days from the date when the tax must be paid according to Article 4 of Decree No. 94/1998/NĐ-CP.
What is the deadline for paying VAT on imported materials and components?
The deadline for paying VAT follows the deadline for paying import tax as guided in this circular.
What must enterprises do to be eligible for a grace period on late payment of taxes?
Enterprises must submit a registration form for imported materials, components, and spare parts intended for direct production or product assembly to the Customs authority where import procedures are handled.
Until when does this document apply?
Implementation of deadlines for paying import tax and VAT on imported materials, components, and spare parts directly serving assembly and production applies until December 31, 2000.
Which agency manages the grace period for late payment of taxes?
Management and control of the grace period for late payment of import tax are carried out by the Customs authority.
전문
LETTER
OF THE MINISTRY OF FINANCE NO. 4390TC/TCT DATED SEPTEMBER 1, 1999
REGARDING GUIDELINES FOR PAYMENT OF IMPORT TAXES
Dear: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally-administered cities
Pursuant to Decision No. 171/1999/QĐ-TTg dated August 19, 1999 of the Prime Minister regarding delayed payment of import tax for imported goods that are raw materials, components, or spare parts directly serving production, the Ministry of Finance provides guidelines on the payment of import taxes for raw materials, components, and spare parts (including spare parts and kits) directly serving production as follows: 1. Enterprises
importing or enterprises entrusted to import raw materials, components, and spare parts (including spare parts and kits) directly serving production and assembly are allowed a delay in paying import tax for up to 30 days from the date they must complete payment of import tax according to paragraph d clause 3 Article 4 Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax and Import Tax Law No. 04/1998/QH10 dated May 20, 1998. The deadline for paying import tax (including the permitted delay period) for raw materials, components, spare parts, and kits directly serving assembly and production is 60 days from the date the taxpayer receives the official notification of tax due from customs authorities. Enterprises importing must submit to the customs authority where they handle import procedures a Registration Form: raw materials, components, and spare parts (including spare parts and kits) imported for direct use in production and product assembly. 2. For enterprises importing or enterprises entrusted to import raw materials, components, and spare parts (including spare parts and kits) directly serving assembly and production that have submitted an import declaration to customs authorities before September 1, 1999
and are still within the tax payment period as officially notified by customs authorities on September 1, 1999, they may also implement delayed tax payments according to the time frame specified in point 1 of this letter. Example: Enterprise A imports materials and receives an official notification from customs authorities stating that it must pay the full amount of tax within 30 days starting from August 3, 1999. As such, on September 1, 1999, if the enterprise is still within the tax payment period as officially notified, then the enterprise may also delay tax payments by an additional 30 days compared to the notification date. Enterprise A must submit a supplementary registration form for materials and components (including spare parts and kits) imported for direct use in production and product assembly to the customs authority where import procedures were handled. 3. The deadline for paying value-added tax on
raw materials, components, and spare parts (including spare parts and kits) directly serving assembly, production shall be implemented according to the deadlines for paying import taxes as specified in points 1 and 2 of this letter. 4. The implementation of deadlines for paying import tax and value-added tax on raw materials, components,
spare parts (including spare parts and kits) directly serving assembly and production according to the guidelines provided in this letter shall apply to import declarations submitted to customs authorities up until December 31, 2000. During implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for study and resolution.
4. The implementation of the deadline for paying import tax and VAT on raw materials, supplies, spare parts (including components and kits) imported directly to serve assembly and production in accordance with the guidance provided in this circular shall be applied to customs declarations for imported goods submitted to Customs authorities up to December 31, 2000.
During implementation, if any difficulties arise, units are requested to promptly report them to the Ministry of Finance for study and resolution.
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