This document of the Ministry of Finance guides the General Department of Customs to allow Vietnamese enterprises to temporarily open letters of credit (L/C) at foreign banks for payment when importing goods, applying contract prices for tax calculation.
Các điểm cốt lõi
- Vietnamese enterprises → are permitted to open L/Cs at foreign banks for payment when importing goods not included in the managed price list → This facilitates greater flexibility for enterprises in international transactions.
- The General Department of Customs and local Customs Bureaus → must direct the implementation of accepting L/Cs opened at foreign banks to apply contract prices for tax calculation.
- This is implemented temporarily until more specific regulations are issued by competent authorities.
🌐 Tác động xã hội từ văn bản này
- Vietnamese enterprises → benefit from increased flexibility in international transactions and convenience in payment processes.
- The General Department of Customs and local Customs Bureaus → have additional responsibilities in directing the implementation.
❓ Câu hỏi thường gặp
Can Vietnamese enterprises open L/Cs at foreign banks for payment when importing goods?
Yes, Vietnamese enterprises are permitted to open letters of credit (L/C) at foreign banks for payment when importing goods not included in the managed price list.
Which organization must direct the implementation of accepting L/Cs opened at foreign banks?
The General Department of Customs and local Customs Bureaus must direct the implementation of accepting L/Cs opened at foreign banks to apply contract prices for tax calculation.
How long will this be implemented?
This is implemented temporarily until more specific regulations are issued by competent authorities.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 7141 TC/TCT DATED JUNE 27, 2002 ON PAYMENT THROUGH FOREIGN BANKS
RESPECTED: General Department of Customs
The Ministry of Finance has received letter number 526/TCHQ-KTTT dated February 1, 2002 from the General Department of Customs regarding the implementation of applying import tax valuation based on contract prices for imported goods not included in the list of commodity groups subject to state price management and payment through a Letter of Credit (L/C) opened at foreign banks. After exchanging opinions with the State Bank of Vietnam, the Ministry of Finance provides the following comments:
In the absence of specific regulations regarding Vietnamese enterprises opening L/Cs at foreign banks, the Ministry of Finance requests the General Department of Customs to instruct local customs offices temporarily to accept Vietnamese enterprises opening L/Cs from foreign banks for consideration in applying tax valuation based on contract prices.
The Ministry of Finance provides this opinion for the General Department of Customs to be informed and to implement accordingly.
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