This document guides the General Department of Customs not to apply coercive measures against companies importing machinery and equipment for local radio and television stations that still owe VAT, in order to facilitate their operations according to plans.
要点
- Local customs offices shall not enforce coercive measures on export-import contracts of import companies or winning bids for imported machinery and equipment that still owe VAT for goods imported before December 1, 2000
- These are local radio and television stations with import contracts for machinery and equipment to create fixed assets.
- Facilitating the operations of local radio and television stations according to their plans
- Helping enterprises temporarily avoid facing tax enforcement pressure
- Causing difficulties for the state budget in recovering VAT arrears
🌐 本文件的社会影响
- Creating favorable conditions for local radio and television stations to operate according to planned schedules
- Helping enterprises temporarily avoid facing tax enforcement pressure from customs
- Causing difficulties for the state budget in recovering VAT arrears of companies importing machinery and equipment
❓ 常见问题
Does customs enforce coercive measures on export-import contracts that still owe taxes?
No, customs does not enforce coercive measures against import contracts or winning bids for imported machinery and equipment that still owe VAT.
Who benefits from this circular?
Local radio and television stations and enterprises with import contracts for machinery and equipment to create fixed assets.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 7352 TC/TCT ON AUGUST 3, 2001
REGARDING NON-ENFORCEMENT OF COMPULSORY MEASURES FOR IMPORTED GOODS
Dear General Department of Customs:
The Ministry of Finance has received Letter No. 637/THVN dated July 13, 2001 from Vietnam Television requesting an extension for the payment of VAT on imported machinery and equipment by companies that have won tenders to supply such items to local radio and television stations' projects. Regarding this matter, the Ministry of Finance has the following comments:
To facilitate the operation of radio and television stations according to their plans, while awaiting mechanisms for handling VAT issues in the Radio and Television sector, the Ministry of Finance requests the General Department of Customs to instruct customs authorities at localities not to enforce compulsory measures against import contracts of companies importing or entrusted with imports or winning tenders for imports that still owe VAT on imported machinery, equipment, and specialized transportation means which are domestically unavailable but intended as fixed assets for radio stations and television stations with import contracts signed before December 1, 2000.
The Ministry of Finance provides this opinion for the General Department of Customs to be aware of and implement.
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