This circular provides guidance on the application of taxes to domestically produced and assembled goods sold to duty-free shops for sale to consumers eligible for tax exemption benefits, treating this as an export activity and detailing the tax obligations of enterprises and import tax exemptions for shops.
Đối tượng áp dụng
["Hanoi Trade and Service Corporation", "General Department of Customs"]
Các điểm cốt lõi
- "Domestic manufacturing and assembly enterprises selling goods to duty-free shops shall be considered an export activity (Article 5 Decision No. 205/1998/QĐ-TTg)"
- "Enterprises must pay export tax and VAT according to current regulations when selling goods to duty-free shops (Circular No. 42/1999/TT-BTC, Circular No. 36/2000/TT-BTC, Circular No. 122/2000/TT-BTC)"
- "Duty-free shops are exempt from import tax and do not have to pay VAT when selling goods to consumers eligible for tax exemption benefits (Circular No. 42/1999/TT-BTC, Circular No. 36/2000/TT-BTC)"
- "Enterprises have the right to be refunded import tax on imported raw materials and components used in producing goods sold to duty-free shops (Circular No. 42/1999/TT-BTC, Circular No. 36/2000/TT-BTC)"
- "Procedures for granting tax exemptions and refunding import taxes shall be carried out according to the guidelines set forth in the aforementioned circulars"
🌐 Tác động xã hội từ văn bản này
- Domestic manufacturing and assembly enterprises have a duty to pay taxes when selling goods to duty-free shops but are entitled to a refund of import tax on imported raw materials.
- Duty-free shops benefit from exemptions on import tax and do not need to pay VAT when selling goods to consumers eligible for tax exemption benefits.
- Can consumers eligible for tax exemption purchase goods from duty-free shops at prices lower than the general market?
❓ Câu hỏi thường gặp
What type of taxes must domestic manufacturing and assembly enterprises pay when selling goods to duty-free shops?
Enterprises must pay export tax and VAT according to current regulations.
What benefits do duty-free shops receive when selling goods to consumers eligible for tax exemption benefits?
Duty-free shops are exempt from import tax and do not have to pay VAT.
Can consumers eligible for tax exemption purchase goods from duty-free shops at prices lower than the general market?
Yes, consumers eligible for tax exemption can purchase goods at lower prices.
What rights does a domestic manufacturing and assembly enterprise have when selling goods to duty-free shops?
Enterprises have the right to be refunded import tax on imported raw materials and components used in producing goods sold to duty-free shops.
How are procedures for granting tax exemptions and refunding import taxes carried out?
Procedures for granting tax exemptions and refunding import taxes shall be carried out according to guidelines set forth in Circulars No. 42/1999/TT-BTC, No. 36/2000/TT-BTC, and No. 172/1998/TT-BTC.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 5344 TC/TCT DATED JUNE 3, 2002
REGARDING TAXES ON DOMESTIC PRODUCTION AND ASSEMBLY GOODS SOLD TO TAX-EXEMPT ENTITIES AT DUTY-FREE SHOPS
SALE TO TAX-EXEMPT ENTITIES AT DUTY-FREE STORES
DUTY-FREE GOODS
Dear: - General Department of Customs
- Hanoi Comprehensive Trade and Service Company
In response to the letter number 171/2002/TM-MT1 dated April 12, 2002 from the Hanoi Comprehensive Trade and Service Company regarding guidance on procedures for selling domestically produced motorcycles to tax-exempt entities at duty-free shops, the Ministry of Finance provides the following opinion:
According to Article 5, Clause 1 and Clause 2 of Decision No. 205/1998/QĐ-TTg dated October 19, 1998 issued by the Prime Minister on the regulations for duty-free shops and Circulars No. 42/1999/TT-BTC dated April 20, 1999, No. 36/2000/TT-BTC dated May 4, 2000 of the Ministry of Finance on guiding financial, accounting, and tax regulations for duty-free shops in Vietnam; Circular No. 122/2000/TT-BTC dated December 29, 2000 of the Ministry of Finance guiding the implementation of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Value Added Tax Law (VAT), then:
Goods produced or processed domestically and sold to duty-free shops for sale to tax-exempt entities are considered export goods. Units must pay export taxes according to the Export Duties Law and Import Duties Law, Special Consumption Tax Law, and VAT Law in accordance with current regulations on imported materials or components used to produce such goods for sale to duty-free shops.
In the case of the Hanoi Comprehensive Trade and Service Company selling two-wheeled motorcycles produced and assembled domestically to tax-exempt entities at duty-free shops, this is considered export goods and subject to the aforementioned tax policies. Enterprises selling two-wheeled motorcycles produced and assembled domestically to duty-free shops must pay export duties (if applicable) and will be refunded import duties on imported materials or components used for production; Duty-free shops selling such two-wheeled motorcycles to tax-exempt entities are exempt from import duties and do not have to pay VAT.
Procedures and documents for tax exemptions and refunds of import duties shall be carried out in accordance with the guidance provided in Circular No. 42/1999/TT-BTC dated April 20, 1999 on financial, accounting, and tax regulations for duty-free shops in Vietnam; Point 5 Section II Part D, Subsection g Point 1 Section I Part E of Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance and Point 22 Section II Part A of Circular No. 122/2000/TT-BTC dated December 29, 2000 of the Ministry of Finance as mentioned above.
The Ministry of Finance replies for the Hanoi Comprehensive Trade and Service Company and the General Department of Customs to be informed and implemented accordingly.
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