This document guides the refund of import tax for raw materials and supplies used in the production of exported goods. The entity must establish consumption quotas and be responsible for them to qualify for a tax refund. Tools are not eligible for tax refunds.
要点
- Export-producing enterprises → are entitled to a refund of import tax on raw materials and supplies involved in the production process but do not directly convert into products or form part of the product's physical entity (Article 1)
- Imported tools used to serve export production, such as cutting boards, mold presses, shoe molds, pliers, scissors, machine needles, technical documents, and spare parts for machinery and equipment are not eligible for import tax refunds (Article 1)
- Procedures and authority for processing tax refunds shall be carried out in accordance with Circular No. 53 TC/TCT dated July 13, 1995; Circular No. 84/1997/TT/BTC dated November 13, 1997; and Circular No. 732 TC/TCT dated April 1, 1994 of the Ministry of Finance (Article 2)
- This circular takes effect fifteen days after its date of issuance and replaces previous guidance that differs from this circular's content (Article 3)
- Enterprises must establish consumption quotas for each unit of product and be responsible for these quotas to qualify for a refund of import tax on raw materials and supplies (Article 1)
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Decision No. 143/1998/TT-BTC |
Hanoi, November 2, 1998 |
CIRCULAR
ISSUED BY THE MINISTRY OF FINANCE DECISION NO. 143/1998/TT-BTC ON NOVEMBER 2, 1998 GUIDING TAX TREATMENT FOR RAW MATERIALS AND IMPORTED MATERIALS USED IN PRODUCTION FOR EXPORT
Pursuant to the Law on Export Tax and Import Tax; Government Decree No. 54/CP dated August 28, 1993 detailing the implementation of the Law on Export Tax and Import Tax and the Law amending and supplementing certain provisions of the Law on Export Tax and Import Tax; Circular No. 53 TC/TCT dated July 13, 1995; Circular No. 84/1997/TT-BTC dated November 13, 1997 issued by the Ministry of Finance; After reaching a consensus with the Ministry of Trade and the General Department of Customs; The Ministry of Finance issues supplementary guidance on tax refund treatment for imported raw materials and materials used in production for export as follows:
1. Scope of Application:
Imported materials and raw materials participating in the process of producing exported goods but not directly converted into products or do not constitute part of the product entity, such as paper, chalk, drawing pens, marking pens, sewing pins, ink for printing, paint brushes, glue brushes, screen frames, erasers, polishing oil... shall be eligible for import tax refund if enterprises establish consumption quotas per unit of production and the enterprise director is responsible for these quotas.
As for imported tools used to serve the production of exported goods such as cutting boards, shoe sole pressing molds, shoe molds, pliers, scissors, sewing machine needles, technical documents, spare parts or accessories of machinery and equipment... are not eligible for import tax refund consideration.
2. Implementation:
The authority and procedures for handling tax refunds shall be carried out in accordance with the provisions set forth in Circular No. 53 TC/TCT dated July 13, 1995; Circular No. 84/1997/TT-BTC dated November 13, 1997; and Circular No. 732 TC/TCT dated April 1, 1994 issued by the Ministry of Finance.
3. Effective Date:
This circular shall take effect fifteen days from the date of issuance.
Any previous guidance that differs from this circular's content is no longer in force. During implementation, any issues encountered should be reported to the Ministry of Finance for prompt resolution.
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PHAM VAN TRONG (Signed) |
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