Decision No. 70/1999/QD-BTC on delegating authority and decentralizing to the General Department of Taxation for handling certain issues related to export tax, import tax, special consumption tax, and surcharges on exported and imported goods.

Pursuant to …;

DECISION NUMBER 70/1999/ND-BTC OF THE MINISTER OF FINANCE ON JULY 6, 1999 REGARDING DELEGATION AND GRANTING OF AUTHORITY TO THE GENERAL DEPARTMENT OF TAXES TO RESOLVE CERTAIN ISSUES RELATED TO EXPORT DUTIES, IMPORT DUTIES, SPECIAL CONSUMPTION TAXES, AND SUPPLEMENTARY FEES FOR EXPORTED AND IMPORTED GOODS

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Decree No. 281/HĐBT dated August 7, 1990 of the Council of Ministers (now the Government) on the establishment of the State Tax Collection System under the Ministry of Finance;
Pursuant to the Law on Export Duties and Import Duties which was adopted by the National Assembly on December 26, 1991 and the Law Amending and Supplementing Certain Articles of the Law on Export Duties and Import Duties adopted by the National Assembly on July 5, 1993; the Law Amending and Supplementing Certain Articles of the Law on Export Duties and Import Duties No. 04/1998/QH10 dated May 20, 1998 and Decree No. 54/CP dated August 28, 1993; Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law on Export Duties and Import Duties and the Laws Amending and Supplementing Certain Articles of the Law on Export Duties and Import Duties.
Pursuant to the Law on Special Consumption Tax and the Laws Amending and Supplementing Certain Articles of the Law on Special Consumption Tax and Decree No. 97/CP dated December 27, 1995 of the Government detailing the implementation of the Law on Special Consumption Tax; the Law on Special Consumption Tax No. 05/1998/QH10 dated May 20, 1998 and Decree No. 84/1998/NĐ-CP dated October 12, 1998 of the Government detailing the implementation of the Law on Special Consumption Tax.
Considering the proposal of the Director General of the General Department of Taxation, the Head of the Cadre Organization and Training Department.

Pursuant to …;

Article 1: Delegating authority to the Director General of the General Department of Taxation to sign documents resolving certain issues related to export duties, import duties, and special consumption tax as follows:

1. Resolving complaints about export duties, import duties, and special consumption tax for imported goods that have been resolved by the General Customs Department but the complainant continues to submit complaints to the Ministry of Finance.

2. Reporting to the Ministry on the content of amendments and supplements to the Tariff and Minimum Price List for Import Duty Calculation and organizing the solicitation of opinions from relevant Ministries and Departments regarding the amendments and supplements to the Tariff for Export Duties and Import Duties and the Minimum Price List for Import Duty Calculation under state price management.

3. Issuing decisions to exempt, refund export duties, import duties, special consumption tax, and supplementary fees for: imported raw materials for producing exported goods; temporarily imported goods for re-exported goods where the customs declaration for exported goods was made before January 1, 1999; imported goods for sale at duty-free shops where the customs declaration for imported goods was made before January 1, 1999 without a decision on exemption, or imported goods with a temporary exemption decision from the Ministry of Finance settled by the customs authority for duty-free sales before January 1, 1999.

Article 2:Granting authority to the General Department of Taxation to resolve certain issues related to export duties, import duties, and special consumption tax as follows:

1. Deciding to exempt, reduce, and refund export duties and import duties; refunding special consumption tax for applications for exemption, reduction, and refund of taxes where the total amount of all types of taxes to be exempted, reduced, or refunded on each customs declaration is less than 300,000,000 VND (three hundred million Vietnamese dong).

2. Explaining and answering policies and regulations on export duties, import duties, and special consumption tax for imported goods.

3. Answering the determination of commodity codes for exported and imported goods based on the participation opinions of relevant Ministries and Departments. In cases where the opinions are not consistent, a report must be submitted to the Ministry for approval before providing an answer.

Article 3: This Decision takes effect from the date of signing. Decisions No. 89 TC/QĐ/TCCB dated January 17, 1997 and No. 06/1999/ND-BTC dated January 20, 1999 of the Minister of Finance are hereby abolished.

The Director General of the General Department of Taxation, the Head of the Cadre Organization and Training Department, the Director of the Ministry of Finance's Office, and the heads of relevant units are responsible for implementing this Decision. Quarterly, the General Department of Taxation shall report to the Ministry on the implementation of the delegation and granting of authority according to this Decision.

                                                                                                                          Pham Van Trong

                                                                                                                          (Signed)