This Circular guides the application of the old export and import tax tables for consignments with customs declarations registered from July 1, 1994 onwards if the new tax rate is higher. The conditions include a valid purchase and sale contract, having opened a Letter of Credit (L/C) or prepaid, and invoices/bills of lading established within the prescribed time limit.
Đối tượng áp dụng
Export-import enterprises
Các điểm cốt lõi
- Enterprise → must have a specific valid purchase and sale contract (or accessories of the General Contract) legally signed with foreign parties before July 1, 1994 → accompanied by Article 4
- Enterprise → has opened a Letter of Credit (L/C) or made direct payment for the consignment with an amount equal to the value of the consignment or completed the payment procedures through the Bank according to other forms (with confirmation from the Bank) before July 1, 1994 → accompanied by Article 4
- Enterprise → has invoices (Invoice), bills of lading (bill) established before July 15, 1994. For imported goods, the goods must arrive at the Vietnamese port no later than August 15, 1994 → accompanied by Article 4
- Provincial Customs Office → shall examine specifically and apply the old tax rate according to the old tax table if the enterprise meets all the above conditions → accompanied by Article 4
- If the above conditions are not met, taxes must be calculated and collected according to the Export Tax Table and Import Tax Table issued together with Decision No. 280 TTg dated May 28, 1994 of the Prime Minister → accompanied by Article 4
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps enterprises reduce the tax burden when applying the new tax table with higher rates
- Negative impact: May cause difficulties in management and implementation of customs procedures, increase costs for enterprises during the payment process
❓ Câu hỏi thường gặp
What conditions must enterprises meet to apply the old tax table?
For exports: A valid purchase and sale contract, having opened a Letter of Credit (L/C) or prepaid. For imports: Invoices (Invoice), bills of lading (bill) established before July 15, 1994 and goods arriving at the Vietnamese port no later than August 15, 1994.
What is the specific deadline for applying the old tax table?
For exports: Purchase and sale contracts must be signed before July 1, 1994. For imports: Invoices (Invoice), bills of lading (bill) established before July 15, 1994 and goods arriving at the Vietnamese port no later than August 15, 1994.
If enterprises do not meet the required conditions, what tax rate will they have to bear?
If the above conditions are not met, enterprises must calculate and pay taxes according to the Export Tax Table and Import Tax Table issued together with Decision No. 280 TTg dated May 28, 1994 of the Prime Minister.
Are there any exceptions?
Yes, for payments under other methods (barter transactions), the Ministry of Finance will consider and handle each specific case.
When does this Circular take effect?
This Circular takes effect from July 1, 1994.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
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Number: 54 TC/TCT |
Hanoi, June 29, 1994 |
CIRCULAR
Guidelines for implementing Article 4 of Decision No. 280/TTG dated May 28, 1994 of the Prime Minister on the issuance of export tax rates, import tax rates accompanying Decree No. 54/CP
Implementing Article 4 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister regarding the issuance of Export Tax Rates and Import Tax Rates accompanying Decree No. 54-CP dated August 28, 1993 of the Government, the Ministry of Finance provides specific conditions for applying the old Export Tax Rates and Import Tax Rates to export and import consignments declared with customs declarations from July 1, 1994 (the effective date of the new tax rates) onwards, where the tax rate in the newly issued Decision No. 280/TTg dated May 28, 1994 is higher than the tax rate in the old tax rates as follows:
1) A specific purchase and sale contract (or accessory of a general principle contract) that is lawful and valid, signed with foreign parties and registered with the Ministry of Trade (or the licensing office of the Ministry of Trade) before July 1, 1994.
________________________
2) An L/C (letter of credit) has been opened to directly pay for the consignment with an amount equal to its value, or other payment procedures through banks have been completed (with confirmation from the bank) to pay for the consignment before July 1, 1994. For cases involving other payment methods (barter...), the Ministry of Finance will consider each case individually.
3) An invoice (Invoice) and bill of lading (Bill) established before July 15, 1994. Specifically for imported goods, they must arrive at Vietnamese ports no later than August 15, 1994.
If due to objective reasons, the goods arrive at Vietnamese ports after August 15, 1994, the Ministry of Finance will consider each case individually.
Customs authorities of provinces and cities shall conduct detailed inspections; if all conditions as stipulated in this Circular are met, taxes shall be calculated and collected according to the tax rates in the old tax rates. In all other cases where the conditions mentioned above are not met, taxes shall be calculated and collected according to the Export Tax Rates and Import Tax Rates issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister.
This Circular takes effect from July 1, 1994. The General Department of Customs shall organize the implementation of this Circular. Any difficulties encountered during implementation shall be reported to the Ministry of Finance for timely resolution./.
The customs office of the province or city shall specifically examine; if all conditions as guided in this Circular are met, then the tax rate for export duties and import duties shall be calculated and collected according to the rates listed in the old Tariff. In all cases where the aforementioned conditions are not met, taxes must be calculated and collected according to the Export Tariff and Import Tariff issued together with Decision No. 280 TTg dated May 28, 1994 of the Prime Minister.
This Circular takes effect from July 1, 1994. The General Customs Department shall organize the implementation of this Circular. Any difficulties encountered during implementation shall be reported to the Ministry of Finance for timely resolution./.
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CERTIFIED BY THE MINISTER OF FINANCE DEPUTY MINISTER (Signed) Nguyen Sinh Hung |
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