This document provides guidance on the tax treatment of re-exported vehicles, particularly in cases where the period from importation to re-export exceeds one year. The Ministry of Finance requests the General Department of Customs to inspect the condition of the vehicles to have a basis for appropriate handling.
Các điểm cốt lõi
- A company importing vehicles → re-exports within one year from the date of importation → is entitled to tax refund
- Machinery and equipment temporarily imported or borrowed for implementation of an investment project → re-exported after use → is entitled to tax refund based on the period used in Vietnam
- Agritec Co., Ltd. imports vehicles → re-exports exceeding one year → not put into use → local customs authority inspects the condition of the vehicle for formal handling
- The local customs authority is responsible for inspecting or requesting an appraisal regarding the current condition of the vehicle of Agricultural Service and Technology Development Company Limited
🌐 Tác động xã hội từ văn bản này
- Agritec Co., Ltd.: must prove the condition of the vehicle to be formally handled
- Local customs authority: has the responsibility to inspect or request an appraisal regarding the current condition of the vehicle of Agricultural Service and Technology Development Company Limited
❓ Câu hỏi thường gặp
Agritec Co., Ltd. re-exports vehicles after one year → what needs to be done?
Must prove that the vehicle remains new and unused to be formally handled
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 7736 TC/TCT DATED AUGUST 15, 2001
REGARDING TAX TREATMENT FOR RE-EXPORTED VEHICLES
RESPECTFULLY SUBMITTED TO: General Department of Customs
The People's Committee of Thai Nguyen Province issued Letter No. 351/CV-UB dated May 2, 2001 requesting exemption from special consumption tax for re-exported vehicles of Company A. gritec Co., Ltd and the Office of the Government issued Letter No. 2765/VPCP-KTTH dated June 21, 2001; the Ministry of Finance hereby comments as follows:According to current regulations, for cases involving importation followed by re-exportation, tax refunds are processed in the following situations:
- Goods imported due to objective reasons must be re-exported (one of the conditions for a refund is that from the date of importation to the date of re-exportation does not exceed one year);
- Machinery, equipment, and transportation vehicles temporarily imported or borrowed for implementation of investment projects... when imported must declare and pay import tax; upon re-exportation, the import tax will be refunded. The amount of refundable import tax is calculated based on the period of use and storage in Vietnam.
In this specific case, the vehicle of the Agricultural Service and Technology Development Company has exceeded one year (specifically two years) from the date of importation to the date of re-exportation. However, according to the company's statement: although it completed customs procedures, paid registration fees, and registered the vehicle for circulation... the company has not put the vehicle into use since registration until now; the vehicle remains completely new.
The Ministry of Finance requests the General Department of Customs to instruct local customs authorities to inspect or request an appraisal regarding the current condition of the Agricultural Service and Technology Development Company's vehicle in order to have a basis for formal processing.
The Ministry of Finance requests the General Department of Customs to instruct local customs authorities to inspect or request an appraisal of the current condition of the vehicle of the Agricultural Technology Service and Development Company in order to have a basis for formal handling.
Bản đồ quan hệ
Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.
Bản dịch
Văn bản này có sẵn ở các ngôn ngữ sau: