Circular No. 8-TC/TCT guiding the implementation of Decree No. 110-HÐBT dated March 31, 1992 of the Council of Ministers on export tax and import tax.

CIRCULAR

NUMBER 8-TC/TCT OF MARCH 31, 1992 GUIDING THE IMPLEMENTATION OF THE DECREE
NUMBER 110-HĐBT OF MARCH 31, 1992 OF THE COUNCIL OF MINISTERS ON EXPORT TAX AND IMPORT TAX.

Implementing Decree No. 110-HĐBT dated March 31, 1992 of the Council of Ministers detailing the implementation of the Law on Export Tax and Import Tax, the Ministry of Finance guides the implementation as follows:

I. GOODS FOR EXPORT AND IMPORT THAT ARE NOT SUBJECT TO EXPORT TAX OR IMPORT TAX AS PROVIDED FOR IN ARTICLE 3 OF THE DECREE INCLUDE:
TAXES ON EXPORTS AND IMPORTS UNDER ARTICLE 3 OF THE DECREE INCLUDE:
ARTICLE 3 OF THE DECREE INCLUDES:

1. Goods transported in transit or through Vietnam or goods imported into export processing zones from abroad and goods exported from such zones to foreign countries, or goods transferred from one export processing zone to another within the territory of the Socialist Republic of Vietnam, as provided for in Clause 1 of Article 3 of the Decree must meet the following conditions:

- Having complete documentation for each shipment as guided by the customs authority;

Being subject to supervision and management by the customs authority from the point of entry to the point of exit or from the point of entry to the point of exit within the territory of Vietnam;

- Not being consumed in any form during transportation within the territory of Vietnam and not being unpacked, repacked, or altered without authorization.

2. Goods transshipped under the forms specified in Clause 2 of Article 3 of the Decree must meet the following conditions:

- Having complete documentation for each shipment as guided by the customs authority;

- Being subject to supervision and management by the customs authority from the time the goods enter the customs-controlled area in Vietnam until they leave that area to be exported out of Vietnam;

- Not being consumed in any form within the territory of Vietnam.

3. Goods for humanitarian aid as provided for in Clause 3 of Article 3 of the Decree must have the following documents:

- An import permit for aid goods issued by the Ministry of Trade and Tourism;

- A confirmation document for aid goods clearly stating that they are humanitarian aid goods issued by the Management Board for International Aid Reception;

- Other relevant documents related to the receipt of the consignment.

Based on the conditions and documents stipulated in Points 1, 2, and 3 above, the provincial and border customs authorities shall process customs procedures and stamp the declaration form for export or import goods to confirm that they are exempt from tax.

II. DETERMINATION OF THE TAXABLE VALUE

1. In cases where there is a valid foreign trade sales contract and other legitimate documents as prescribed by the Ministry of Trade and Tourism, the taxable value is determined according to the contract and is calculated as follows:

a) For exported goods, it is the selling price at the port of departure as stated in the sales contract excluding freight charges (F) and insurance charges (I) from the port of departure to the port of destination, consistent with other relevant documents concerning the sale.

b) For imported goods, it is the actual purchase price paid by the buyer at the port of destination as stated in the contract including transportation costs and insurance charges from the port of departure to the port of destination. If the imported goods are purchased without insurance charges (I) and freight charges (F) included in the purchase price, the organization or individual paying the tax must present valid documents regarding these charges to the customs authority to determine the taxable value. If the organization or individual paying the tax cannot present valid documents regarding insurance charges (I) and freight charges (F), the customs authority will calculate (I) and (F) according to the principles set forth by the Ministry of Trade and Tourism.

c) In cases where the purchase and sale contracts are made on deferred payment terms and the purchase and sale prices recorded in the contracts include interest payments, the taxable value is determined by subtracting the interest payable according to the contract from the purchase or sale price.

d) The taxable value for export and import transactions involving export processing zones in Vietnam is the actual purchase or sale price recorded in the contract at the port of the export processing zone.

2. In cases where goods for export or import do not meet the conditions to determine the taxable value based on the contract (as stipulated in Point 1 above) or if the price recorded in the contract is lower than 5% of the minimum actual selling price at the port of export at the same time period and 10% lower than the minimum actual purchase price at the port of import at the same time period, or if the goods are exported or imported using other methods, or if the transaction is not settled through a bank and there is no contract, the taxable value is the minimum purchase or sale price at the port as specified in the price list issued by the Ministry of Finance.

When the customs authority processes the calculation of export tax or import tax based on the minimum price, if it finds that the item is not listed in the minimum price list, it bases the taxable value on the taxable value of similar items and simultaneously reports to the General Customs Department and the Ministry of Finance for approval before applying this taxable value again.

3. The exchange rate used to determine the taxable value in Vietnamese Dong for export and import taxes is the buying rate between Vietnamese Dong and foreign currency published by the State Bank of Vietnam at the time of registering the export and import declaration with the customs authority.

For foreign currencies for which the State Bank has not published a direct exchange rate with Vietnamese Dong, the exchange rate is determined based on the exchange rate between US Dollar and Vietnamese Dong published by the State Bank and the exchange rate between US Dollar and that foreign currency published by the Central Foreign Trade Bank. If there is no exchange rate between that foreign currency and US Dollar, the exchange rate is determined based on the exchange rate between that foreign currency and another currency and the exchange rate between that other currency and Vietnamese Dong published by the Central Foreign Trade Bank. If there is no exchange rate for the intermediate currency as in the above cases, the customs authorities of provinces and cities must report to the General Customs Department and the Ministry of Finance for approval before calculating and collecting taxes.

Each time the State Bank of Vietnam changes the exchange rate, the General Customs Department promptly informs the customs authorities of provinces and cities to implement the new exchange rate. If declarations for tax calculation are not processed in time according to the new exchange rate during this period, the provincial and city customs authorities shall adjust and notify the new tax amount according to the new exchange rate within the tax payment deadline (15 days for exports, 30 days for imports).

III- TAX TABLE:

1. The preferential tax rate shall be applied to goods for export and import that satisfy all of the following conditions:

- Goods exported or imported under trade agreements signed between the Government of Vietnam and foreign governments which include provisions on preferential export taxes and import taxes as stipulated at point a, clause 2, Article 11 of the Decree, and strictly according to the items and quantities specified in the trade agreement. If the trade agreement does not clearly specify the quantity and item, then it will not meet the conditions for applying the preferential tax rate.

- For exported goods, they must have a certificate of origin from Vietnam;

- For imported goods, they must have a certificate of origin from the country that has signed preferential clauses in its trade relations with Vietnam.

To implement the preferential tax rate strictly according to the items and quantities specified in the trade agreement, when issuing export and import permits, the Ministry of Trade and Tourism must clearly confirm the quantity and items eligible for the preferential tax rate on the cargo transfer permit. Customs authorities will collect taxes based on the preferential tax rate as prescribed, strictly according to the items and quantities recorded in the permit, upon verification of the permit with the confirmation of the Ministry of Trade and Tourism.

2. The tax rate applicable to unassembled forms such as SKD, CKD, and IKD of goods listed in the tax table shall only apply to those goods that have been regulated by the competent state authority regarding the standards of unassembled forms SKD, CKD, and IKD of such goods. In cases where unassembled goods are imported at a higher standard than those prescribed, the tax rate shall be applied at the next higher rate. For example, if unassembled goods are imported at a higher standard than SKD, the tax rate for fully assembled goods shall be applied. If unassembled goods are imported at a higher standard than CKD, the tax rate for SKD shall be applied...

IV- EXEMPTION FROM TAX:

Organizations and individuals who have goods for export or import that qualify for tax exemption as provided for in Article 12 of the Decree must submit the following complete documentation:

1. Non-repayable aid goods:

- Aid project or Agreement between the Government of Vietnam and foreign organizations or aid agreement or notification of aid;

- Documentation for receiving, distributing, or using aid goods issued by the relevant ministry or People's Committee of provinces or centrally-administered cities;

Transport documents for imported goods or notification from the sender of aid goods;

- Export and import permit issued by the Ministry of Trade and Tourism clearly stating non-repayable aid;

Based on these documents, the Aid Reception Management Board (Ministry of Finance) will issue a confirmation of aid stamped with "non-repayable aid".

2. Temporarily imported goods for re-export or temporarily exported goods for re-import to participate in trade fairs and exhibitions:

- Notification or invitation to attend trade fairs and exhibitions;

- Export or import permit issued by the Ministry of Trade and Tourism or General Department of Customs specifying that the goods are temporarily imported for re-export or temporarily exported for re-import to attend trade fairs and exhibitions.

The customs office handling temporary import or export procedures is responsible for closely monitoring. If, after the trade fair or exhibition period, the entity or individual fails to re-export temporarily imported goods or re-import temporarily exported goods, import duties or export duties will be levied according to the provisions set out in Section VI below.

3. Goods that are movable assets or personal belongings of Vietnamese citizens dispatched abroad for labor cooperation, expert collaboration, work assignments, or study:

a) For movable assets:

- Decision of the Government of Vietnam allowing permanent residence in Vietnam or permission to reside abroad permanently (or confirmation of the end of the stay and work period in Vietnam issued by the Ministry of Foreign Affairs for organizations and individuals permitted to reside and work in Vietnam for a specific period);

- Customs declaration and permit for export and import goods issued by the customs authority.

b) For goods of Vietnamese citizens dispatched abroad by the State for labor cooperation, expert collaboration, work assignments, or study and brought back to or sent back to Vietnam:

- Customs declaration or transport document for sending goods;

- Dispatch decision for work assignments, study, labor cooperation, or expert positions abroad;

- Passport, or passport retrieval certificate (if already returned home), or confirmation from the Vietnamese Embassy (if sending goods back).

4. Goods for export or import by foreign organizations and individuals entitled to tax exemption standards under international treaties:

- Export and import permit issued by the General Department of Customs.

5. Goods for export to repay foreign government debt:

- Document assigning the task of repaying debt issued by the Ministry of Trade and Tourism specifying the name of the enterprise, the type of goods, the quantity of exported goods, and the country collecting the debt;

- Export permit issued by the Ministry of Trade and Tourism clearly stating repayment of government debt.

- Document approving capital allocation for purchasing export goods to repay foreign government debt by the Council of Ministers or the Ministry of Finance.

The Customs Office shall base on the above provisions to process the tax exemption手续。

V- CONSIDERATION FOR EXEMPTION AND REDUCTION OF TAX:

Organizations and individuals who have goods for export or import that qualify for consideration for tax exemption or reduction as provided for in Articles 13 and 14 of the Decree must present the following documents to the Ministry of Finance:

1. Specialized goods for export used for national security, defense, scientific research, and education and training by state agencies operating with state budget funds include:

- Request letter for tax exemption confirmed by the main ministry (for central units) or the People's Committee of provinces or centrally-administered cities (for local units);

- Import permit issued by the Ministry of Trade and Tourism;

- Customs declaration for imported goods;

- Research project file for scientific research, education, and training (if the goods are for scientific research, education, and training purposes);

- An agency import contract (if it is an agency-imported item).

2. Raw materials and components imported for processing for export under signed contracts include:

- Processing contract (original or certified copy) signed with foreign parties specifying the supply method of raw materials and components, delivery terms, consumption quotas, quantity of raw materials and components to be processed, finished products to be delivered, payment terms for processing fees;

- Import permit issued by the Ministry of Trade and Tourism clearly stating the import of goods for processing for foreign countries;

- Entrusted import contract (if the goods are entrusted imports);

- Additionally, the unit processing goods for foreign countries must establish a management ledger for each specific contract and register with the Ministry of Finance (General Tax Department) as attached in this Circular.

In this case, import duties shall only be exempted for the portion of raw materials imported for processing goods for export to foreign countries. If raw materials are imported for processing goods for foreign countries but the products are not exported, import duties that have been exempted must be recovered according to the provisions of Section VI below.

Upon completion of the processing contract, the entity must consolidate and settle a report with the Ministry of Finance (General Department of Taxation) regarding the amount of raw materials imported and goods exported. The surplus or shortage of raw materials and the quantity of raw materials consumed in Vietnam must be reported. If the entity fails to submit a settlement report within 45 days from the end date specified in the contract, the Ministry of Finance will suspend procedures for duty exemption on subsequent processing contracts and request customs authorities to recover import duties according to the guidelines provided in Section VI below.

3. Export and import goods of foreign-invested enterprises and foreign partners in joint business operations in cases requiring encouragement of investment shall be implemented in accordance with the guidance provided in Circular No. 55-TC/TCT/TT dated October 1, 1991 and Circular No. 432-TC/TCT dated December 20, 1991 of the Ministry of Finance guiding Decree No. 28-HĐBT dated February 6, 1991 of the Council of Ministers.

4. Goods given as gifts or presents between organizations and individuals of foreign countries and those of Vietnam include:

- A letter requesting tax exemption;

- Export and import permits issued by the customs authority;

- Notification or confirmation, decision on gift-giving made by the consignor.

Based on the documents stipulated in Points 1, 2, 3, and 4 of this section, the Ministry of Finance will consider and decide on tax exemptions for specific cases. Customs authorities will process customs procedures for export and import goods based on the tax exemption decisions of the Ministry of Finance, clearly noting that the goods are exempted from taxes under Decision No. ... dated ... month ... year ... of the Ministry of Finance.

5. Export and import goods damaged or lost during transportation and loading/unloading due to justifiable reasons include:

- Export and import permits issued by the Ministry of Trade and Tourism;

- Customs declaration forms for export and import goods with confirmation from the customs authority at the port where the actual export and import took place;

- Inspection reports on export and import goods by the VINACONTROL agency;

- Export and import goods documentation (including invoices, orders, bills of lading, etc.);

- Provincial and centrally-administered city customs authorities will base their decisions to reduce taxes accordingly for each specific case as stipulated in Article 14 of the Decree, depending on the extent of damage and loss confirmed and inspected by VINACONTROL.

VI- RECOVERY OF EXPORT DUTIES AND IMPORT DUTIES:

According to Article 15 of the Decree, when the reasons for tax exemptions or reductions under Sections IV and V above change and differ from the regulations, such as:

- Aid goods used for purposes other than those specified in the program/project;

- Temporary imports for exhibition purposes that are not re-exported (for temporary imports) or not re-imported (for temporary exports);

- Imported goods of foreign organizations and individuals that were exempted from taxes under the temporary import/export system as per Decision No. 131-HĐBT dated July 28, 1987 but were not re-exported and instead sold or transferred to organizations and individuals in Vietnam who do not qualify for tax exemptions;

- Exported goods intended to repay foreign debts of the Government that were exempted from taxes but later were not used for such repayment;

- Imported goods specifically for security, defense, scientific research, and education and training purposes that were exempted from import taxes but were not used for these purposes and were instead sold;

- Imported raw materials for processing for foreign countries that were exempted from import taxes but were consumed in the domestic market or not exported but sold domestically;

- Imported goods of foreign-invested enterprises and foreign partners in joint business operations that were exempted from import taxes but were sold in the domestic market;

- Export and import goods damaged or lost during transportation and loading/unloading but later determined not to be damaged or lost;

Exporters and importers must declare to the customs authority that processed the export/import procedures for goods that were exempted or reduced in tax within two days from the date the reasons for tax exemption or reduction changed, so that the customs authority can collect the full amount of tax that was exempted or reduced.

The basis for calculating recovery of taxes includes the price, exchange rate, and tax rate at the time the reason for tax exemption or reduction changed.

VII- REFUND OF TAXES:

1. When requesting a refund of paid export or import taxes, organizations and individuals must present the following documents:

a) For imported goods that have paid import duty and remain in bonded warehouses or storage areas at the border but are permitted to be re-exported, there must be:

- A letter requesting a refund of paid import taxes, specifying the reason for the refund;

- Export and import permits issued by the Ministry of Trade and Tourism;

- Customs declarations for imported and exported goods with confirmation from the customs authority. For customs declarations of exported goods, there must be confirmation from the customs authority that the goods remain in bonded warehouses at border ports or are still under customs supervision within the customs-controlled area;

- Receipt for payment of import duties;

- Entrusted export/import contracts (if the goods are entrusted for export/import);

b) For goods that have paid export taxes but are not exported, the following must be presented:

- A letter requesting a refund of paid import taxes;

- Export permits issued by the Ministry of Trade and Tourism;

- Customs declarations for exported goods with confirmation from the customs authority that the goods were not exported as declared;

- A receipt for payment of export duty;

c) For goods that have paid export or import taxes but were actually exported or imported in smaller quantities than declared, the following must be presented:

- A letter requesting a refund of paid export duty or import duty;

- Export or import permits issued by the Ministry of Trade and Tourism;

- Customs declarations for exported or imported goods that have been settled by the customs authority;

- Receipts for payment of export or import taxes;

- Waybills or sales invoices.

d) For imported raw materials or components intended for production of export goods, the following must be presented:

||| A request for refund of paid import tax (with a specific plan explaining the quantity of exported goods, the consumption rate of imported raw materials, and the amount of import tax requested for refund) confirmed by the local Tax Department regarding the import data of the entity;

An export contract signed with foreign countries (clearly stating the quantity, specifications, quality, type, etc., of exported goods);

||| Export and import transfer permit issued by the Ministry of Trade and Tourism;

||| The customs declaration form for imported goods that has been settled by the Customs authority;

- Receipt for payment of import duties;

- Entrusted export and import contract (if the goods are entrusted for export and import).

||| For temporarily imported goods intended for re-export or temporarily exported goods intended for re-import, there must be:

- A letter requesting a refund of paid import or export duties;

||| An export and import transfer permit issued by the Ministry of Trade and Tourism, which must clearly state: Temporary import for re-export, re-exported goods, temporary export for re-import, re-imported goods;

||| The customs declaration forms for imported and exported goods that have been settled and confirmed by the Customs authority regarding the quantity, weight, type, re-exported or re-imported goods;

||| The original or copy of the foreign sales contract between the seller and buyer (must be notarized), specifying the quantity, weight, quality, and type of goods traded;

- Receipts for paid import or export duties;

||| The agency export and import contract (if the goods are agency-exported or agency-imported);

||| In cases where temporarily imported or exported goods have not yet paid taxes according to the customs tax notice but are still within the tax payment period and have actually been re-exported or re-imported, they must present: the tax notice from the customs authority (instead of the tax receipt);

2. Authority to approve tax refunds:

||| For cases a, b, c of point 1 of this section, the inspection department confirms the tax collection department to re-check and process the tax refund. The Director of the Provincial or Municipal Customs signs the decision on tax refund and agrees with the entity entitled to the refund to deduct it from the next tax payment. If the tax refund amount is large and the entity does not have subsequent import or export activities, the Customs will confirm and request the Ministry of Finance (State Budget Department) to refund the tax to the entity;

||| For cases d and e, the Customs authority deposits the collected tax into a separate account at the Treasury. When a refund is required, the Ministry of Finance will base on the documents specified in points d and e of this section to examine and sign the refund decision. The Customs authority will implement the tax refund to the entity from the above-mentioned deposit account at the Treasury based on this decision;

||| VIII- HANDLING VIOLATIONS:

||| 1. Handling violations of fraudulent tax acts by taxpayers as stipulated in Clause 3, Article 17 of the Decree; the Ministry of Finance specifically defines fraudulent acts to evade taxes and penalties as follows:

||| - Failure to declare imported/exported goods: first offense, fined twice the amount of evaded tax; second offense, fined three times; third offense and onwards, fined five times;

||| - Declaring imported/exported goods inaccurately compared to actual imports/exports such as incorrect quantities, types, grades of goods... declaring incorrect purposes of imports/exports or conditions of imported/exported goods to take advantage of tax exemptions/reductions; declaring a lower price for tax calculation than the actual purchase/sale price; creating false purchase/sales documents: first offense, fined twice the amount of evaded tax; second offense, fined three times; third offense and onwards, fined five times;

||| In cases of violations with aggravating circumstances such as organized violations, large scale fraud, abuse of position or power, or taking advantage of natural disasters, epidemics, calamities to commit violations, and attempting to evade or conceal violations after committing them, even the first offense may result in a fine of up to three times the amount of evaded tax (for failure to declare imported/exported goods) or a fine of up to two times the amount of evaded tax (for inaccurate declarations of imported/exported goods, incorrect purposes of imports/exports, incorrect conditions of goods, declaring a lower price for tax calculation than the actual purchase/sale price, creating false purchase/sales documents);

||| Upon discovering taxpayers engaging in fraudulent tax acts, the Customs authority issues a penalty decision and collects the fine; if other agencies discover fraudulent tax acts, those agencies compile the dossier and propose the Customs authority to issue a penalty decision and collect the fine according to the aforementioned levels;

||| - Individuals who evade a significant amount of tax or have been administratively punished according to the aforementioned levels from the third offense onwards and continue to violate or evade a very large amount of tax or commit crimes in other serious cases shall be criminally prosecuted according to Article 169 of the Penal Code;

||| 2. Handling violations by tax officials and other individuals as stipulated in Article 20 of the Decree; the Ministry of Finance specifically defines the following violations:

||| a) Tax officials or other individuals who take advantage of their positions to misappropriate or embezzle export/import tax must compensate the State for the full amount of the misappropriated or embezzled tax. Depending on the severity of the violation, they may be disciplined, administratively punished, or criminally prosecuted according to the law;

||| b) Tax officials or other individuals who take advantage of their positions to cover up for violators or intentionally violate the Law on Export Tax and Import Tax, lacking responsibility in implementing the Law on Export and Import Tax such as intentionally calculating taxes incorrectly (reducing the quantity, quality of goods compared to the actual imported/exported goods. Incorrectly calculating the taxable price, applying the wrong exchange rate for tax calculation, incorrectly calculating the tax rate for goods); covering up for taxpayers; failing to inspect and record the customs declaration form for imported/exported goods; failing to calculate and collect export/import tax while allowing goods to be imported/exported; allowing goods to be imported/exported without permits (for commercial imports/exports) and processing import/export procedures; processing import/export procedures for goods to be exempted or reduced in tax without following the prescribed procedures, etc., must compensate the State budget for the tax. Depending on the severity of the violation, they may be disciplined, administratively punished, or criminally prosecuted according to the law.

c) Tax officials who fail to fulfill their responsibilities or intentionally handle cases incorrectly, causing losses to taxpayers or those subject to administrative penalties such as calculating taxes incorrectly (in quantity, taxable amount, tax rate); collecting taxes on goods that have been exempted or reduced according to regulations; imposing penalties beyond the prescribed limits; delaying tax notifications causing losses to taxpayers, etc., must compensate the full amount of loss to the taxpayer or the person subject to administrative penalties.

3. Handling of overdue tax payments: The handling of organizations and individuals who violate the deadline for tax payment shall be carried out in accordance with the provisions of Clause 1 and Clause 2, Article 17 of the Decree. These provisions also apply to outstanding tax amounts as of March 31, 1992.

IX. REGIME OF TAX COLLECTION, ACCOUNTING FOR TAX REVENUE AND
REPORTING ON TAX COLLECTION RESULTS.

1. Tax collection regime:

When receiving declarations of imported/exported goods, the tax collection department must strictly check the bases for tax calculation as stipulated in Article 5 of the Decree. Accurately determine the amount of tax due and issue tax notification procedures for the taxpayer, while recording in the journal log the declaration number, date, time, and the tax amount due according to the declaration.

Export tax revenue is collected under item 4, import tax revenue is collected under item 5, other revenues are collected under item 30 according to the appropriate chapter, type, section, and category of the current budget ledger at the State Treasury. Specifically, tax revenue from imported raw materials for export production and temporarily imported goods for re-export, and temporarily exported goods for re-import are deposited into a separate account at the State Treasury. Customs authorities may only use funds from this account to refund taxes as provided for in points 1d and 1e of Section VII of this Circular, upon decision of the Ministry of Finance.

2. Accounting regime for tax revenue:

The Ministry of Finance assigns the Department of Accounting Systems to study and submit to the Ministry for issuance of the accounting regime for export tax and import tax revenue.

3. Reporting regime on tax collection results.

a) Provincial Customs Authorities base on tax collection documents and actual tax payments made to the budget, prepare reports on tax collection results to be submitted to the General Customs Department, including quick reports every five days according to form number 1-BCN (attached) and no later than the fifth day of the month following the report of the previous month's tax revenue according to form number 2-BCT (attached).

b) Based on the consolidated reports from provincial customs offices, the General Customs Department prepares reports to be submitted to the Ministry of Finance, including quick reports every ten days according to form number 1-BCN (attached) and no later than the tenth day of the month following the report of the previous month's tax revenue according to form number 2-BCT (attached).

c) Provincial Customs Authorities base on tax collection documents and actual tax payments made to the separate customs account at the State Treasury and actual refunds made to eligible taxpayers, prepare reports to be submitted to the General Customs Department, including quick reports every five days according to form number 3-BCN (attached) and no later than the fifth day of the month following the report of the previous month's tax revenue according to form number 4-BCT (attached).

Based on the consolidated reports from provincial customs offices, the General Customs Department prepares reports to be submitted to the Ministry of Finance, including quick reports every ten days according to form number 3-BCN (attached) and no later than the tenth day of the month following the report of the previous month's tax revenue and refunds according to form number 4-BCN (attached).

X. IMPLEMENTATION ORGANIZATION

The Ministry of Finance assigns the General Tax Department to monitor and inspect the collection and payment of export tax and import tax by the Customs Department in accordance with the provisions of point b, Article 23 of Decree No. 110-HĐBT dated March 31, 1992 of the Council of Ministers.

All previous guiding documents that contradict this Circular are hereby abolished.

QUICK REPORT ON DETERMINED TAX REVENUE

From .../.../199 to .../.../199

MONTHLY TAX REVENUE REPORT
MONTH ... YEAR 199...

QUICK REPORT ON CUSTOMS TAX REVENUE AND REFUNDS

From .../.../199... to .../.../199...

MONTHLY TAX REVENUE AND REFUND REPORT

MONTH ... YEAR 199 ...

TABLE 1

PART ON IMPORT OF RAW MATERIALS FOR PROCESSING

Processing Contract Number:...Date:...Month...Year 199...

Foreign Organization Signing the Contract:...

Processed Goods:...

Duration of Contract Implementation:...

- ..............................................................................................................

- ..............................................................................................................

- .............................................................................................................

- ............................................................................................................

TABLE 2

PART ON EXPORT OF COMPLETED PRODUCTS

TABLE 3:

FINAL SETTLEMENT OF TAXES