Joint Circular No. 64/2015/TTLT-BTC-BCT-BCA-BQP stipulates the invoice and document regime for imported goods circulating in the market.

JOINT CIRCULAR

Regulations on invoices and vouchers for imported goods circulating in the marketg

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Pursuant to the Law on Tax Administration, the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and guiding documents;

Pursuant to the Law on Customs and guiding documents;

Pursuant to the Law on Commerce and guiding documents;

Pursuant to the Law on Accounting and guiding documents;

Pursuant to the Law on Value Added Tax, the Law Amending and Supplementing the Law on Value Added Tax; the Law on Special Consumption Tax, the Law Amending and Supplementing Certain Provisions of the Law on Special Consumption Tax; the Law on Corporate Income Tax, the Law Amending and Supplementing the Law on Corporate Income Tax; the Law on Export Duties and Import Duties and guiding documents;ệPursuant to the Law on Administrative Sanctions and guiding documents;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 stipulating functions, tasks, powers, and organizational structure;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Pursuant to Decree No. 95/2012/NĐ-CP dated November 12, 2012 stipulating functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No. 35/2013/NĐ-CP dated April 22, 2013 stipulating functions, tasks, powers, and organizational structure of the Ministry of National Defense;of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsNO. 145/2014/TTLT-BTC

The Minister of Finance; the Minister of Industry and Trade; the Minister of Public Security; the Minister of National Defense promulgates this Joint Circular stipulating the regime of invoices and vouchers for imported goods circulating in the market.

Pursuant to Decree No. 106/2014/NĐ-CP dated November 17, 2014, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Public Security;

This Joint Circular stipulates the regime of invoices and vouchers for imported goods circulating in the market including: Imported goods in transit; on display; stored in warehouses, docks, yards, at production and trading establishments of imported goods or at other locations (collectively referred to as imported goods circulating in the market); guidance on handling violations related to invoices and vouchers for imported goods circulating in the market; rights, obligations, and responsibilities of agencies, organizations, and individuals involved.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs1. Organizations and individuals directly importing goods or trading, purchasing, selling, transporting, delivering imported goods or producing, processing export goods permitted to be consumed in Vietnam (collectively referred to as production and trading establishments of imported goods).

2. Tax authorities, customs authorities, market management agencies, public security agencies, border guards, maritime police, and units and individuals with authority to inspect and handle violations against production and trading establishments of imported goods circulating in the market.Coat 3. Other organizations and individuals related to the regime of invoices and vouchers for imported goods circulating in the market.Coat Article 3. Time limit for presenting invoices and vouchers

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. For imported goods in transit, on display, stored in warehouses, docks, yards, collection points (except cases specified in Clause 2 of this Article), the production and trading establishments of imported goods and persons with rights and obligations must present complete invoices and vouchers proving the legality of the goods according to the law and this Circular immediately at the time of inspection.

Article 2. Applicability

2. For imported goods of production and trading establishments of imported goods on display, stored in warehouses, docks, yards under their use (registered warehouses, docks, yards for business operations with competent authorities) or owned by such establishments, the presentation of invoices and vouchers shall be carried out as follows:

a) At the time of inspection, the production and trading establishments of imported goods and persons with rights and obligations must present copies of invoices and vouchers stamped by the production and trading establishments of imported goods to have grounds to determine the legality of imported goods;

b) Within 24 consecutive hours from the time of inspection, the production and trading establishments of imported goods must present complete original invoices and vouchers proving the legality of the goods according to the law and this Circular. In case the end of the 24-hour period coincides with a break as prescribed, the presentation of documents shall be carried out during the next working time and the inspection agency must record the time and place of the request in the minutes;

c) At the time of inspection, if the production and trading establishments of imported goods cannot present invoices and vouchers to prove the legality of imported goods, the inspection agency shall temporarily detain the goods according to the law to verify their legality.

3. If the production and trading establishments of imported goods present complete documents proving the legality of the goods but the inspection agency has grounds to determine that the source of the imported goods is illegal, the inspection agency shall temporarily detain the goods, compare the documents, and verify the origin of the goods to handle them according to the law and bear responsibility before the law if causing damage to the production and trading establishments of imported goods.

Chapter II

a) At the time of inspection, the production and business establishment of imported goods, the person with rights and obligations related to such goods must present a copy of the invoice and documents stamped by the production and business establishment of imported goods to establish the legality of the imported goods.

b) Within twenty-four consecutive hours from the time of inspection, the production and business establishment of imported goods must present the original invoices and documents proving the legality of the goods in accordance with the laws and this Circular. In case the twenty-four consecutive hour period ends during a break as prescribed, the presentation of the documents shall be made during the next working time after the break, and the inspection authority must clearly record the time and place of the request for presentation in the minutes.

c) At the time of inspection, if the production and business establishment of imported goods cannot present the invoices and documents to establish the legality of the imported goods, the inspection authority shall temporarily detain the goods in accordance with the provisions of the law to verify their legality.

3. In cases where the production and business establishment of imported goods presents complete documentation proving the legality of the goods but the inspection authority has grounds to determine that the origin of the imported goods is illegal, the inspection authority shall temporarily detain the goods, compare the documents, and investigate the origin of the goods to handle them according to the law and bear responsibility under the law if they cause damage to the production and business establishment of imported goods.

 CHAPTER II

SPECIFIC PROVISIONS

Article 4. Provisions on invoices and documents for imported goods transported from the import customs gate to the domestic market

1. In the case where imported goods are directly imported by production and business establishments and then transported from the customs gate to the domestic market, they must have invoices and documents according to the following specific cases:

a) For goods that have completed customs procedures when being transported, there must be an import declaration form approved by the Customs Authority for clearance or release of goods;

b) For goods that have not yet completed customs procedures including goods brought back for storage or goods transported to another place to complete customs procedures different from the import customs gate, when being transported from the import customs gate to the domestic market, there must be an import declaration form approved by the Customs Authority according to regulations. The production and business establishment importing goods must strictly comply with the contents approved by the Customs Authority;

c) In the case where the production and business establishment registering a single customs declaration or importing goods that need to be transported multiple times using various means of transport, there must be a copy of the import declaration form according to the cases mentioned in points a and b of this clause and the Dispatch Order of the production and business establishment importing goods. The Dispatch Order must clearly state the quantity, type of goods transported, the number, date, month, year, departure location, destination, mode of transport, and license plate number of the transport vehicle.

2. For imported goods exceeding the tax-free allowance and declared as personal luggage upon entry into Vietnam, they must declare customs and comply with the laws on taxes and management policies for imported goods. When transporting goods into the domestic market, there must be the original import declaration form confirmed as having completed customs procedures and the original receipt for payment of import duties (if applicable).

3. In the case where production and business establishments importing goods collect and consolidate goods imported by border residents (referred to as collection and consolidation establishments) for transportation into the domestic market, they must have invoices and documents according to the following specific cases:

a) Collection and consolidation establishments directly transporting goods into the domestic market for consumption must have the original List of Goods Purchased, Sold, and Exchanged by Border Residents confirmed by the Customs Authority or Border Guard (in areas without Customs or Quarantine Forces); the original Receipt for Payment of Import Duties on goods exceeding the tax-free allowance or goods imported outside the list of goods exchanged by border residents (if applicable) to prove the legitimate source of purchased goods. The List of Goods Purchased, Sold, and Exchanged by Border Residents shall follow the model prescribed by the Ministry of Finance;

b) In the case where collection and consolidation establishments sell goods to other production and business establishments for transportation into the domestic market, the collection and consolidation establishments must issue sales invoices according to regulations and bear responsibility for the origin of the goods. Collection and consolidation establishments must retain the original List of Goods Purchased, Sold, and Exchanged by Border Residents confirmed by the Customs Authority or Border Guard (in areas without Customs or Quarantine Forces); the original Receipt for Payment of Import Duties on goods exceeding the tax-free allowance or goods imported outside the list of goods exchanged by border residents (if applicable) to prove the legitimate source of the goods.

4. For goods imported and sold at border markets, customs gate markets, or markets within special economic zones, there must be an import declaration form confirmed by the Customs Authority for clearance of goods.

5. For temporarily imported-reexported goods, production and business establishments importing goods must have documents according to the following specific cases:

a) For temporarily imported-reexported goods transported and stored at locations specified by law within the domestic market, there must be a temporary import declaration approved by the Customs Authority for clearance and a handover record for temporarily imported-reexported goods;

b) In the case of registering a re-export declaration at the Customs Sub-Department of the temporary import customs gate and implementing re-export through a different customs gate than the temporary import gate, the transportation of goods from the temporary import customs gate to the re-export customs gate must have a re-export declaration already cleared; during transportation, ensure the original condition of the goods, correct route, correct time, and the re-export customs gate registered. In the event of changing the registered re-export customs gate, it must be implemented according to Clause 10, Article 61 of Circular No. 128/2013/TT-BTC dated September 10, 2013, issued by the Minister of Finance.

6. For goods subject to the requirement of affixing import labels as stipulated by the State, in addition to the invoices and documents applicable to each specific case, these imported goods must also have import labels affixed to the goods according to regulations.

7. For goods listed in the Catalogue of Conditionally Imported Goods, in addition to the invoices and documents required for imported goods, they must also be accompanied by relevant documents as prescribed by the competent authority. If the original documents prescribed by the competent authority have been submitted to the Customs Authority, there must be certified copies provided by the production and business establishment importing goods.

Article 5. Provisions on invoices and documents for imported goods circulating in the domestic market

1. For goods directly imported by production and business establishments when displayed for sale at stores or stored in warehouses, there must be an Internal Dispatch and Transport Note (for stores under the same province or city accounting system), an Internal Dispatch and Transport Note or invoice (for independent accounting stores or not within the same province or city as the main office), and a Warehouse Receipt (for goods stored in warehouses).

2. For imported goods transported, displayed for sale, or stored by production and business establishments that do not directly import, there must be invoices and documents from the selling establishment as prescribed in 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 cases where production and business establishments transfer imported goods to dependent accounting units such as branches, stores, or outlets outside the province or centrally governed city where the business establishment is located, or between branches or affiliated units; returning goods from dependent units back to the business establishment; sending goods for promotion; sending goods to participate in trade fairs or exhibitions, there must be an invoice or Internal Dispatch and Transport Note accompanied by a Transfer Order.

4. For finished products from imported processing contracts completed on-site; raw and auxiliary materials of processing contracts for foreign traders or import material contracts for export goods permitted to be consumed in the Vietnamese market, invoices and documents shall be implemented as follows:

a) In cases where production and export processing establishments transport, store, and display goods at dependent stores within the same province or city, there must be a copy of the customs declaration for imported goods and an Internal Dispatch and Transport Note;

b) In cases where production and export processing establishments transport, store, and display goods at dependent stores outside the same area or independent accounting stores within the same area, there must be a copy of the customs declaration for imported goods and an Internal Dispatch and Transport Note or an invoice as prescribed;

c) In cases where production and export processing establishments sell goods to other production and business establishments, there must be an invoice as prescribed. For imported raw materials and materials serving processing contracts, processed products sold domestically according to the instructions of the contracting party, there must be a customs declaration confirming clearance according to regulations.

5. In cases where production and export processing establishments transport semi-finished products, raw, and auxiliary materials for reprocessing at another processing establishment, there must be a Subcontracting Agreement accompanied by an Internal Dispatch and Transport Note and a Transfer Order.

6. For imported goods purchased from agencies authorized to sell confiscated goods, there must be an invoice issued by the agency authorized to sell confiscated goods, clearly stating the quantity, type, and value of each type of goods.

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

8. For goods given as gifts or exempted from tax; goods exempted from tax sold in border economic zones, if their purpose changes or they are transferred for domestic consumption, when circulating in the market, production and business establishments must have documents proving the declaration of the goods and the original receipt of import tax payment.

Article 6. Guidelines for Handling Administrative Violations

1. Imported goods of establishments engaged in importing goods shall be considered as smuggled goods if they fall under any of the following circumstances:

a) Goods are being transported, displayed for sale, or stored at warehouses, docks, yards, or collection points without the establishment being able to present invoices and other documents proving their legality within the time limit specified in Article 3 of this Circular;

b) Goods circulating on the market with invoices and documents but upon investigation and verification by competent authorities, it is determined that the invoices and documents are illegal or improperly used invoices. Illegal invoices and improper use of invoices are defined in Clauses 8 and 9, Article 3, Chapter I of Decree No. 51/2010/NĐ-CP;

c) Goods imported by establishments purchasing and consolidating goods from border residents who issue sales invoices to other establishments for transportation into the domestic market. When competent authorities verify the origin of the goods and find insufficient documentation as stipulated in Clause 3, Article 4 of this Circular.

2. Establishments engaged in importing goods that buy, sell, or transport imported goods circulating on the market in violation of invoice and document regulations set forth in Chapter II of this Circular but not reaching the level requiring criminal prosecution will be subject to administrative penalties according to decrees governing administrative violations in relevant fields as follows:

a) Organizations and individuals engaging in business, transportation, storage, receipt, and delivery of smuggled goods will be penalized according to Decree No. 185/2013/NĐ-CP dated November 15, 2013, of the Government on administrative penalties in commercial activities, production, sale of counterfeit goods, prohibited goods, and consumer protection;

b) In cases where imported goods circulating on the market lack or have insufficient invoices and documents as required by Chapter II of this Circular due to fire, loss, damage, or tearing, and the establishment has completed the procedures as prescribed in Decree No. 51/2010/NĐ-CP; simultaneously, the establishment can prove the legitimate origin of the goods (through copies of documents and invoices issued by issuing units), then they will be penalized according to Decree No. 109/2013/NĐ-CP dated September 24, 2013, of the Government on administrative penalties in price, fee, tax invoice management;

c) In cases where violations of invoice and document regulations for imported goods circulating on the market lead to incorrect declarations resulting in reduced tax payments owed or increased tax refunds or result in tax evasion or fraud, they will be subject to tax recovery and penalties according to the Law on Tax Administration;

d) Violations of invoice and document regulations not covered by points a, b, and c of this clause will be penalized according to decrees governing administrative penalties in relevant fields.

Article 7. Competent Authority for Imposing Administrative Penalties

1. The authority to impose administrative penalties for violations concerning invoices and documents for imported goods circulating on the market shall be carried out in accordance with the Law on Administrative Sanctions and decrees of the Government on administrative penalties in commercial activities, tax areas, or customs areas. If the case exceeds the authority or does not fall within the authority to impose penalties, the file must be transferred to a higher-level agency or the competent authority for handling. When transferring the file, all procedures must be followed, and all seized or confiscated items (if any) must be transferred fully; at the same time, the violator must be informed. The competent authority handling the case after making a decision on the violation must notify the results of the handling to the agency that transferred the file.

2. In cases where competent authorities discover administrative violations involving imported goods under customs supervision, they shall decide on administrative penalties or transfer the case to the competent authority for handling according to the law on administrative sanctions.

Chapter III

ORGANIZATION AND IMPLEMENTATION

Article 8. Responsibilities of inspection and violation handling agencies

1. The Tax agency, Customs agency, Market management agency, Police agency, Border Guard Force, Coast Guard, and units with authority when inspecting and handling violations against production and business establishments dealing with imported goods circulating on the market must comply strictly with the provisions of this Circular and relevant laws.

2. When inspecting goods circulating on the market, state agencies and authorized persons performing official duties must prepare records, which clearly state the inspection contents, signs of law violations that need to be verified and clarified, and any violations discovered through inspections (if any); they must also prepare Administrative Violation Records for cases where violations are found.

3. The Ministry of Finance shall establish electronic declaration databases for imported goods and electronic invoice databases authenticated by tax authorities. During the inspection process, agencies must electronically connect to verify documents (customs declarations for imported goods, invoices).

4. Inspection forces must comply with regulations concerning the inspection and control of goods circulating on the market and bear legal responsibility for their activities.

Article 9. Responsibilities and rights of production and business establishments dealing with imported goods

1. Production and business establishments dealing with imported goods have the responsibility to properly and fully implement invoicing and documentation systems for goods circulating on the market as stipulated in this Circular and other relevant laws.

2. Production and business establishments dealing with imported goods have the right to file complaints, report illegal acts, or initiate administrative lawsuits regarding decisions on administrative violations. Individuals and organizations have the right to report illegal acts of authorized persons handling violations. Procedures, formalities, and jurisdiction for handling complaints, reports, or initiating administrative lawsuits shall be carried out according to the law on complaints and reports and administrative litigation. While waiting for complaints and reports to be resolved or awaiting court decisions, production and business establishments dealing with imported goods must still comply with the decisions of competent authorities.

Article 10. Obligation to cooperate among agencies, organizations, and individuals

Agencies, organizations, and individuals have the obligation:

1. To provide information and documents related to imported goods to competent agencies for inspection and handling of violations concerning importation and trading of imported goods.

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

Article 11. Implementation Provisions

1. This Joint Circular takes effect from July 1, 2015.

2. This Joint Circular replaces Joint Circular No. 60/2011/TTLT-BTC-BCT-BCA dated May 12, 2011, issued by the Ministry of Finance, the Ministry of Industry and Trade, and the Ministry of Public Security guiding the invoicing and documentation system for imported goods circulating on the market.

3. In case related documents referred to in this Circular are amended, supplemented, or replaced, implementation shall follow the new documents from the date the new documents take effect.

4. If there are difficulties during implementation, ministries, sectors, provincial People's Committees under the central government, and organizations and individuals are requested to promptly reflect these issues to the Ministry of Finance, the Ministry of Industry and Trade, the Ministry of Public Security, and the Ministry of National Defense for consideration and guidance on amendments and supplements to ensure compliance./.