This document provides guidance on confirming money transfers to process special consumption tax on imported goods by foreign-invested enterprises when payment documents are not confirmed by the State Bank of Vietnam.
要点
- Foreign-invested enterprises that have met the conditions for processing special consumption tax according to previous guidelines issued by the Ministry of Finance → must commit that the L/C or payment document at a foreign bank is correct and valid if it has not been confirmed by the State Bank of Vietnam (Article 1)
- Customs authorities → process special consumption tax within their authority and in accordance with guiding documents from the Ministry of Finance based on the commitment of the entity importing goods (Article 1)
- All other regulations regarding the processing of special consumption tax on imported goods shall continue to be implemented in accordance with Circular No. 756 TC/TCT dated March 11, 1996 and No. 3655 TC/TCT dated October 16, 1996 (Article 2)
- All agencies and units → report to the Ministry of Finance when encountering difficulties during the implementation of this circular
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LETTER
OF THE MINISTER OF FINANCE NUMBER 703 TC/TCT ON MARCH 4
YEAR 1997 REGARDING CONFIRMATION OF FUNDS TRANSFER FOR SPECIAL CONSUMPTION TAX TREATMENT
ON IMPORTED GOODS
Dear: - Ministries, ministerial-level agencies, and central-affiliated agencies
- People's Committees of provinces and centrally-administered cities
Pursuant to the directives of the Prime Minister in Circular No. 533/KTTH dated January 30, 1996, and Circular No. 841/KTTH dated February 24, 1996, regarding the implementation of the Special Consumption Tax Law, the Ministry of Finance issued Circulars Nos. 756 TC/TCT dated March 11, 1996, and No. 3655 TC/TCT dated October 16, 1996, to guide the handling of special consumption tax on imported goods. Now, in response to the opinion of the State Bank of Vietnam in Circular No. 745/CV-QLNH dated November 13, 1996, regarding confirmation of funds transfer for application of special consumption tax, the Ministry of Finance stipulates as follows: For foreign-invested enterprises that have met the conditions to be treated according to the guidance provided in Circulars Nos. 756 TC/TCT dated March 11, 1996, and No. 3655 TC/TCT dated October 16, 1996 of the Ministry of Finance, but where L/C or payment documents at banks outside Vietnam are not confirmed by the State Bank of Vietnam (or a representative of that foreign bank in Vietnam), the importing entity must provide a written commitment confirming that these L/Cs and payment documents are correct and valid. Based on this commitment from the entity, customs authorities will review import documentation to handle special consumption tax according to their authority and relevant guidance from the Ministry of Finance.
The Ministry of Finance supplements guidelines for handling special consumption tax on imported goods; all other provisions remain in accordance with the spirit of Circulars Nos. 756 TC/TCT dated March 11, 1996, and No. 3655 TC/TCT dated October 16, 1996. Any issues encountered during implementation should be promptly reported to the Ministry of Finance for specific resolution.
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