Decision No. 70/1999/QĐ/BTC On delegating authority and decentralizing certain issues related to export tax, import tax, special consumption tax, and surcharges on exported and imported goods.

Pursuant to …;

Regarding the delegation of authority and decentralization 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

__________________________

 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 revenue collection system under the Ministry of Finance;

Pursuant to the Export Tax Law and Import Tax Law adopted by the National Assembly on December 26, 1991, and the Law Amending and Supplementing Certain Articles of the Export Tax Law and Import Tax Law adopted by the National Assembly on July 5, 1993; the Law Amending and Supplementing Certain Articles of the Export Tax Law and Import Tax Law 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 Export Tax Law and Import Tax Law and the Laws Amending and Supplementing Certain Articles of the Export Tax Law and Import Tax Law.

Pursuant to the Special Consumption Tax Law and the Laws Amending and Supplementing Certain Articles of the Special Consumption Tax Law, and Decree No. 97/CP dated December 27, 1995 of the Government detailing the implementation of the Special Consumption Tax Law; the Special Consumption Tax Law 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 Special Consumption Tax Law.

Considering the proposal of the Director-General of the General Department of Taxation, the Head of the Personnel and Training Department.

Pursuant to …;

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

1. Resolving complaints about export tax, import tax, and special consumption tax on 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 Schedule and Minimum Price Table for calculating import taxes, and organizing the solicitation of opinions from relevant Ministries and Departments regarding the amendments and supplements to the Tariff Schedule for export tax and import tax and the Minimum Price Table for calculating import taxes under state price management.

3. Issuing decisions to exempt, refund export tax, import tax, special consumption tax, and surcharges for: imported raw materials for producing exported goods; temporarily imported goods for re-exported goods in cases where the customs declaration for exported goods was made before January 1, 1999; imported goods for sale at duty-free shops in cases: imported goods with a customs declaration for imported goods before January 1, 1999 without a decision on exemption from tax, 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. Decentralizing to the General Department of Taxation for handling certain issues related to export tax, import tax, and special consumption tax as follows:

1. Deciding to exempt, reduce, and refund export tax, import tax; Refund special consumption tax for applications for exemption, reduction, and refund of tax where the total amount of various types of tax 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 tax, import tax, and special consumption tax on 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 guidance before responding.

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

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