Joint Circular No. 60/2011/TTLT-BTC-BCT-BCA guiding the invoice and document regime for imported goods circulating in the market

✦ 智能摘要

Joint Circular No. 60/2011/TTLT-BTC-BCT-BCA stipulates the invoice and document regime for imported goods circulating in the market, applicable to organizations and individuals trading in imported goods. Notably, it requires the presentation of invoices and documents within 72 hours and administrative penalties for violations.

适用范围

Organizations and individuals directly importing goods or trading, purchasing, selling, transporting imported goods; Tax authorities, Market Management agencies, Police, Customs, and other units with authority to inspect and handle violations.

要点

Business entities dealing with imported goods must present invoices and documents within 72 hours from the time of inspection (Clause 4, Article 4).
Imported goods will be considered as smuggled if they lack proper seals or have counterfeit seals, or seals that have been reused (Clause 1, Article 7).
Violations regarding invoices and documents for imported goods will be penalized according to the Government's Decree (Clause 2, Article 7).
The authority to impose administrative penalties is carried out by Tax authorities, Market Management agencies, Police, and Customs (Clause 1, Article 8).
Business entities have the responsibility to comply with the invoice and document regime for imported goods circulating in the market (Clause 1, Article 10).

🌐 本文件的社会影响

Positive impact: Reducing commercial fraud and enhancing tax management.
Negative impact: Increased costs for businesses due to the requirement to present invoices and documents within a short period.

❓ 常见问题

When must business entities present invoices and documents?

They must present invoices and documents immediately upon request by the inspection agency or within 72 hours from the time of inspection (Clause 4, Article 4).

When are imported goods considered as smuggled?

When trading prohibited goods, lacking proper seals, having counterfeit seals, or seals that have been reused (Clause 1, Article 7).

How will business entities be penalized for violations?

Violations will be penalized according to the Government's Decree on administrative penalties in commercial activities, tobacco, alcohol, and beer (Clause 2, Article 7).

Who has the authority to impose administrative penalties?

The authority is carried out by Tax authorities, Market Management agencies, Police, and Customs (Clause 1, Article 8).

Can business entities appeal against the penalty decision?

Yes, they have the right to appeal, report, or initiate administrative litigation against the violation handling decision (Clause 2, Article 10).

全文

JOINT CIRCULAR

Guidelines on invoice and document regimes for imported goods circulating in the market imported goods circulating in the market

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Pursuant to the Law on Tax Administration and guiding documents therefor;

Pursuant to the Customs Law 2001, the Law Amending and Supplementing Certain Provisions of the Customs Law 2005, the Trade Law 2005 and guiding documents therefor;

Pursuant to the Law on Value Added Tax; the Law on Special Consumption Tax; the Law on Corporate Income Tax; the Law on Export Duties and Import Duties and guiding documents therefor;

Pursuant to the Administrative Violation Handling Decree 2002, the Decree Amending and Supplementing Certain Provisions of the Administrative Violation Handling Decree 2008 and guiding documents therefor;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 189/2007/ND-CP dated December 27, 2007, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Government Decree No. 77/2009/NĐ-CP dated September 15, 2009 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Public Security;

Pursuant to Government Decree No. 51/2010/NĐ-CP dated May 14, 2010 stipulating invoices for goods sales and service provision;

The Ministry of Finance, the Ministry of Industry and Trade, and the Ministry of Public Security issue guidelines on invoice and document regimes for imported goods circulating in the market as follows:

PART I

GENERAL PROVISIONS

Article 1, Scope of application

1. This Circular guides the invoice and document regimes for imported goods circulating in the market including: imported goods in transit; on display for sale; stored in warehouses, docks, yards, at production and trading establishments of imported goods, or at other locations (collectively referred to as imported goods); handling violations related to invoices and documents for imported goods circulating in the market; rights, obligations, and responsibilities of agencies, organizations, and individuals involved.

2. This Circular does not apply to:

a) Goods brought from abroad into bonded warehouses, duty-free warehouses; into locations for customs procedures awaiting customs clearance according to customs laws (except in cases of smuggled goods); goods transported from one bonded warehouse to another; goods held in bonded warehouses, duty-free warehouses;

b) Temporarily imported-reexported goods, temporarily exported-reimported goods; imported goods for implementing investment projects;

c) Raw materials and supplies imported to fulfill processing contracts for foreign traders; export production contracts (except in cases provided for in Clause 4, Article 5 of this Circular);

d) Imported goods transferred at border gates; goods transferred at ports; goods in transit under customs supervision and inspection;

đ) Goods imported that are assets of administrative agencies and public institutions; goods bought and sold by border residents within tax-exempt quotas and included in the list of goods produced from neighboring countries imported through trade with border residents; goods in personal luggage within tax-exempt quotas;

e) Gifts and donations; humanitarian aid goods; sample goods without payment; goods of diplomatic missions, international organizations in Vietnam, and individuals working at these organizations; temporarily imported or exported goods of individuals exempted from taxes; movable property of organizations and individuals.

Documents and files for these cases are specified in Circular No. 194/2010/TT-BTC dated December 6, 2010 issued by the Ministry of Finance guiding customs procedures; customs inspection and supervision; export duties and import duties and tax management for exported and imported goods (hereinafter referred to as Circular No. 194/2010/TT-BTC); Joint Circular No. 01/2008/TTLT-BCT-BTC-BGTVT-BNN&PTNT-BYT-NHNN dated January 31, 2008 of the Ministry of Industry and Trade - Ministry of Finance - Ministry of Transport - Ministry of Agriculture and Rural Development - Ministry of Health - State Bank of Vietnam guiding the implementation of Decision No. 254/2006/QĐ-TTg dated November 7, 2006 of the Prime Minister on managing cross-border trade activities with neighboring countriesand related documents.

Article 2. Applicability

This Circular applies to:

1. Organizations and individuals directly importing goods or engaging in business, purchasing, selling, transporting imported goods (collectively referred to as businesses dealing in imported goods).

2. Tax authorities, market management agencies, police agencies, customs agencies, and units and individuals authorized to inspect and handle violations against businesses dealing in imported goods circulating in the market.

3. Other organizations and individuals related to the invoice and document regime for imported goods circulating in the market.

Article 3. Invoices and documents

1. Legal invoices and documents are types of papers and materials required by law to prove the legality of imported goods circulating in the market and are specifically guided in Chapter II of this Circular.

2. Businesses dealing in imported goods have the responsibility to manage, use, and retain invoices and documents in accordance with the law.

Article 4. Time limit for presenting invoices and documents

1. For imported goods in the following situations, businesses dealing in imported goods must present invoices and documents proving the legality of the goods immediately upon request by the inspection agency; if the business dealing in imported goods does not have a direct representative accompanying the goods, it must authorize the person receiving transportation or the driver to present them:

a) Imported goods in transit, including cases where imported goods are stored at various locations, warehouses, docks, and yards, except those covered by Clause 2 of this Article.

b) Imported goods listed in the Catalogue of Conditionally Imported Goods as prescribed by relevant laws.

2. For imported goods of production and trading establishments on display for sale or stored in warehouses, docks, and yards owned or used by such establishments (in cases where the warehouse, dock, or yard has registered for business operations with the competent authority), invoices and documents proving the legality of the goods must be presented within 72 hours from the time of inspection of the business dealing in imported goods.

At the time of inspection, if the business dealing in imported goods cannot present invoices and documents proving the legality of the goods, the inspection agency will proceed to temporarily retain goods to verify the legality of the goods.

In the case where the 72-hour continuous period ends on a time that coincides with the rest period as stipulated by the Labor Code, the presentation of documents shall be carried out on the next working day following the rest period, and the inspection agency must clearly record the time and location of the request for presentation in the Inspection Report.

3. Where the business entity importing goods presents complete documents proving the legality of the goods but the inspection agency has grounds to believe that the origin of the imported goods is illegal, the inspection agency shall compare the documents and verify the origin of such goods in accordance with the provisions of the law.

Chapter II

GUIDANCE ON SPECIFIC PROCEDURES

Article 5. Provisions on invoices and documents for imported goods transported from customs procedures locations into domestic territory

1. For goods directly imported by businesses when transported into domestic territory, they must have invoices and documents according to specific cases as follows:

a) The original Customs Declaration form with confirmation of completion of customs procedures; in the case of electronic customs declaration, there must be an electronic Customs Declaration form confirmed for clearance in accordance with Circular No. 222/2009/TT-BTC dated November 25, 2009 guiding the pilot customs procedures in electronic form issued by the Ministry of Finance (hereinafter referred to as Circular No. 222/2009/TT-BTC). electronic circular of the Ministry of Finance (hereinafter referred to as Circular No. 222/2009/TT-BTC).

b) In cases where goods that have not completed customs procedures are returned for storage or transferred to another location to complete such procedures, the Customs Declaration must include the approval of the Customs authority in accordance with the guidance provided in Article 25 of Circular No. 194/2010/TT-BTC. In cases of electronic customs declaration, the guidance provided in Articles 23 and 24 of Circular No. 222/2009/TT-BTC shall be followed.

c) In the case where the business entity importing goods is registered for a single Customs Declaration form in accordance with Clause 6, Article 9 of Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Law on Customs regarding customs procedures, inspection, and supervision, or imports goods that must be transported multiple times by different means of transport, there must be a copy of the Customs Declaration form for imported goods and the Dispatch Order of the business entity importing goods. The Dispatch Order must clearly state the quantity and type of goods being transported, the number, date, month, year, place of departure, destination, means of transport, and license plate number of the means of transport.

2. For goods exchanged, purchased, or sold by border residents exceeding the tax-exempt quota; goods not included in the List of goods produced from countries sharing borders imported under the form of purchase, sale, or exchange of border residents' goods; goods in the luggage of persons entering Vietnam exceeding the tax-exempt standard, customs declaration must be made and the relevant laws on taxes and import management policies must be implemented. When transporting these goods into domestic territory, there must be the original Customs Declaration form with confirmation of completion of customs procedures and proof of tax payment.

3. For goods traded across borders including: imported goods; goods brought into border markets, border gate markets, or markets within border economic zones, there must be a Customs Declaration form for imported goods confirmed by the Customs authority as having completed customs procedures.

4. For goods which are products or raw materials, auxiliary materials of processing contracts for foreign traders or import material production contracts for export goods permitted to be consumed in the Vietnamese market, invoices and documents shall be implemented as follows:

a) In the case where the production or processing entity of export goods transports, stores in warehouses, and sells at affiliated shops within the same province or centrally-administered city, there must be a copy of the Customs Declaration form for imported goods and the Internal Stock Release and Transport Form.

b) In the case where the production or processing entity of export goods transports, stores in warehouses, and sells at affiliated shops outside the same area or affiliated shops within the same area but independently accounted for, there must be a copy of the Customs Declaration form for imported goods and the Internal Stock Release and Transport Form or invoice as prescribed.

c) In the case where the production or processing entity of export goods sells to other business entities, there must be an invoice as prescribed.

5. For imported goods that the State requires to be affixed with import labels, in addition to the documents applicable to each specific case, these goods must also have import labels affixed to them in accordance with the regulations. Accordingly, these goods must have import seals affixed to them in accordance with the regulations.

6. For imported goods listed in the Import Goods Catalogue subject to conditions, in addition to the invoices and documents prescribed for imported goods, they must also be accompanied by documents as required by the competent authority. In the case where the original documents required by the competent authority have been submitted to the Customs authority, there must be a certified copy provided by the business entity importing goods.

Article 6. Provisions on invoices and documents for imported goods circulating in the domestic market

1. For goods directly imported by businesses when displayed for sale at shops or stored in warehouses, there must be an Internal Stock Release and Transport Form (for the case of affiliated shops within the same province or centrally-administered city), an Internal Stock Release and Transport Form or invoice (for the case of independently-accounted-for shops or those not within the same area as the main office), and a Warehouse Receipt Form (for the case of goods stored in warehouses).

2. For imported goods transported, displayed for sale, or stored by businesses that do not directly import, there must be invoices and documents from the selling business in accordance with Section IV, Part B of Circular No. 129/2008/TT-BTC dated December 26, 2008 of the Ministry of Finance guiding the implementation of Decree No. 123/2008/NĐ-CP dated December 8, 2008 of the Government detailing certain provisions of the Law on Value Added Tax and provisions in Chapter III of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision (hereinafter referred to as Decree No. 51/2010/NĐ-CP).

3. In case a business transfers imported goods to dependent accounting units such as branches, stores, shops... outside the province or centrally governed city where the business is headquartered, or transfers between branches or subordinate units; returns goods from subordinate units back to the business; sells goods for marketing purposes; participates in trade fairs or exhibitions with goods, then it must have an invoice or an Internal Warehouse Withdrawal and Transportation Form attached with a Dispatch Order.

4. For imported goods purchased from agencies authorized to sell confiscated items, there must be a sales invoice issued by such agency, clearly stating the quantity, type, and value of each kind of goods.

5. For imported goods purchased from the National Reserve Agency, there must be a sales invoice issued by the National Reserve Agency.

6. For gifts and tax-exempt donations; goods exchanged within the quota of tax-exempt goods for border residents listed in the Catalogue of Goods Produced by Neighboring Countries Imported under the Form of Purchase, Sale, or Exchange of Border Residents' Goods; goods within the baggage allowance exempted from tax; tax-exempt goods sold in border economic zones, if their purpose of use changes or they are put up for sale, when transporting, displaying, or storing them outside the border economic zone, the business must have proof documents showing that the goods have been declared and taxed.

Chapter III

HANDLING VIOLATIONS

Article 7. Administrative Offense Sanctions

A business trading imported goods that violates the provisions on invoices and documents stipulated in Chapter II of this Circular but does not reach the level requiring criminal prosecution shall be subject to administrative offense sanctions as follows:

1. An imported goods business that violates any of the following circumstances shall be deemed to be dealing in smuggled goods and shall be sanctioned according to the Government Decree on Administrative Sanctions for Violations in Trade Activities, Tobacco, Alcohol, and Beer:

a) Trading in prohibited goods; prohibited imports; temporarily suspended imports.

b) Trading in imported goods required to bear import labels but without labels affixed in accordance with regulations or with fake labels or used labels.

c) Trading in imported goods listed in the Catalogue of Conditionally Imported Goods prescribed in Clause 6, Article 5, Chapter II of this Circular without an import permit or relevant documents issued by competent authorities attached to the goods.

d) Imported goods circulating in the market without invoices or documents, or with invoices or documents but upon investigation and verification by competent authorities, determined to be illegal invoices or documents. Illegal invoices are those used in the cases prescribed in Clauses 8 and 9, Article 3, Chapter I of Decree No. 51/2010/NĐ-CP.

e) Imported goods in transit; on display; stored at warehouses, docks, or yards and unable to present invoices or documents proving legality within the time limit stipulated in Article 4 of this Circular.

2. For violations of the provisions on invoices and documents concerning imported goods circulating in the market not falling under the provisions of Clause 1 of this Article, sanctions shall be imposed according to the relevant Government Decrees on Administrative Sanctions in related fields.

3. In cases where imported goods circulating in the market lack or have insufficient invoices or documents as prescribed in Chapter II of this Circular due to fire, loss, damage, or tearing, and the business has completed the declaration procedures as prescribed in Decree No. 51/2010/NĐ-CP and guiding documents; simultaneously, the business proves the legitimate origin of the goods (through copies of documents and invoices from issuing units), then it shall be sanctioned according to Decree No. 51/2010/NĐ-CP and subject to tax recovery as prescribed by tax laws.

Article 8. Authority to Impose Administrative Sanctions

1. The authority to impose administrative sanctions for violations of the provisions on invoices and documents concerning imported goods circulating in the market shall be carried out in accordance with the Administrative Violation Handling Ordinance and Government Decrees on Administrative Sanctions in commercial activities, taxation, or customs sectors.

If the violation exceeds the authority or falls outside the authority to impose sanctions, the file must be transferred to a higher-level agency or an agency with authority for handling. When transferring the file, the correct procedures must be followed and all seized or confiscated items (if any) must be transferred; at the same time, the violator must be notified. The authority handling the case must inform the agency transferring the file of the handling result after making a decision.

2. In cases where imported goods are under customs inspection and supervision, the competent authority discovering smuggled goods shall prepare a record, clearly identify the violation, and transfer it to the Customs Office for handling according to customs laws; in cases where smuggled goods are discovered outside the customs area, the competent authority shall handle according to its authority or transfer to the competent authority for handling.

Chapter IV

IMPLEMENTATION

Article 9. Responsibilities of Inspection and Violation Handling Authorities

1. Tax authorities, market management authorities, police authorities, customs authorities, and other competent units when inspecting and handling violations of imported goods businesses circulating in the market must comply with the relevant laws.

2. When inspecting goods circulating in the market, state agencies or persons with authority performing official duties must prepare an inspection record, clearly stating the inspection content and any violations found during the inspection (if any); prepare an Administrative Violation Record for cases where violations are discovered.

3. Inspection forces must comply with regulations on inspection and control of goods circulating in the market and are responsible before the law for their activities.

Article 10. Responsibilities and Rights of Business Operations item Importing

1. Business entities trading imported goods shall be responsible for strictly and fully complying with the invoice and documentation regime for goods circulating in the market as prescribed in this Circular and other relevant laws.

2. Business entities trading imported goods have the right to lodge complaints, file charges, or initiate administrative lawsuits against administrative violation decisions. Individuals and organizations have the right to report illegal acts of authorized authorities handling such violations. The procedures, formalities, and authority to resolve complaints, reports, or administrative lawsuits shall be carried out in accordance with the provisions of the Law on Complaints and Reports and Administrative Litigation Cases.

While awaiting resolution of complaints or pending court decisions, business entities must still comply with the decisions of the competent authorities.

Article 11. Responsibilities for coordination among agencies, organizations, and individuals

Agencies, organizations, and individuals shall be responsible for:

1. Providing information related to imported goods currently being inspected as specified in Clause 1, Article 1 of this Circular.

2. Cooperating with functional agencies and inspection forces in inspecting and handling violations concerning the importation of goods and the trading of imported goods.

Article 12. Implementation Provisions

This Circular takes effect from July 1, 2011, replacing Joint Circular No. 12/2007/TTLT-BTC-BTM-BCA dated February 28, 2007, issued by the Ministry of Finance, Ministry of Trade, and Ministry of Public Security guiding the invoice and documentation regime for imported goods circulating in the market.

In the course of implementation, if there are any difficulties, it is requested that ministries, sectors, People's Committees of provinces and centrally-run cities, and organizations and individuals promptly reflect these issues to the Ministry of Finance, Ministry of Industry and Trade, and Ministry of Public Security for consideration and guidance on amendments and supplements to ensure compliance./.