Decision No. 80/2007/QD-BTC of the Ministry of Finance temporarily adjusts the deadline for paying value-added tax (VAT) for certain goods such as fertilizers, pesticides, basic chemicals, animal feed, and plastic raw materials. The payment period is extended to 90 days from the date of registering the Customs Declaration Form.
适用范围
Taxpayers importing goods such as fertilizers, pesticides, basic chemicals, animal feed, and plastic raw materials.
要点
- Taxpayers are granted an extension of the VAT payment period up to 90 days from the date of registering the Customs Declaration Form for goods such as fertilizers, pesticides, basic chemicals, animal feed, and plastic raw materials.
- To be eligible for the extended payment period, taxpayers must either comply well with tax laws or have a guarantee from a financial institution.
- This Decision takes effect 15 days after its publication in the Official Gazette and applies to Customs Declaration Forms for imported goods registered with customs authorities.
- Taxpayers who comply well with tax laws are determined according to the guidelines set out in Section VII Part A of Circular No. 59/2007/TT-BTC of the Ministry of Finance.
- The list of goods eligible for an extended VAT payment period is detailed in the Appendix attached to this Decision.
🌐 本文件的社会影响
- Positive impact: Reduces financial pressure on import enterprises, helping them manage cash flow more effectively.
- Negative impact: May cause difficulties in monitoring and controlling taxes for goods with extended payment periods.
❓ 常见问题
What must taxpayers do to be eligible for the extended payment period?
Taxpayers must either comply well with tax laws or have a guarantee from a financial institution.
How many types of goods does this Decision apply to?
This Decision applies to goods such as fertilizers, pesticides, basic chemicals, animal feed, and plastic raw materials.
For how long is the VAT payment period extended?
The VAT payment period is extended to 90 days from the date of registering the Customs Declaration Form.
How is compliance with tax laws determined for taxpayers?
Compliance with tax laws for taxpayers is determined according to the guidelines set out in Section VII Part A of Circular No. 59/2007/TT-BTC of the Ministry of Finance.
Which goods are eligible for an extended VAT payment period?
The list of goods eligible for an extended VAT payment period is detailed in the Appendix attached to this Decision, including fertilizers, pesticides, basic chemicals, animal feed, and plastic raw materials.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 80/2007/QD-BTC |
Hanoi, dated October 2, 2007 |
Pursuant to …;
REGARDING TEMPORARILY ADJUSTING THE TIME LIMIT FOR PAYING VALUE-ADDED TAX ON FERTILIZERS, PESTICIDES, BASIC CHEMICALS, ANIMAL FEED, PLASTIC RAW MATERIALS, AND RAW MATERIALS FOR PRODUCING ANIMAL FEED
THE MINISTER OF FINANCE
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to the Government Decree No. 85/2007/ND-CP dated May 25, 2007 detailing the implementation of the Law on Tax Administration;
Pursuant to the Government Decree No. 77/2003/ND-CP dated July 1, 2003 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the opinion of the Prime Minister at Official Letter No. 4532/VPCP-KTTH dated August 16, 2007 of the Office of the Government regarding the extension of the time limit for paying value-added tax on certain raw materials that are inputs for production;
At the proposal of the Director of the Department of Tax Policy,
Pursuant to …;
Article 1.
Temporarily adjust the time limit for paying value-added tax on fertilizers, pesticides, basic chemicals, animal feed, plastic raw materials, and raw materials for producing animal feed at the import stage to 90 days from the date of registering the Customs Declaration.
The list of goods mentioned above is detailed in the Appendix attached to this Decision.
Article 2.
To be eligible to apply the payment time limit as prescribed in Article 1, the taxpayer must be an entity that complies well with tax laws or has a guarantee for the amount of value-added tax payable from a credit institution or another organization operating under the Law on Credit Institutions when the taxpayer does not comply well with tax laws.
Taxpayers who comply well with tax laws are determined according to the guidance provided in Section VII Part A Circular No. 59/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of export duties, import duties, and tax management for exported and imported goods.
Article 3.
This Decision takes effect and applies to customs declarations for imported goods registered with customs authorities fifteen days after its publication in the Official Gazette.
As of the effective date of this Decision, goods meeting the conditions for extending the time limit for paying value-added tax as specified in Articles 1 and 2 of this Decision, if still within the period they are not required to pay value-added tax, will have their payment time extended to 90 days from the date of registering the Customs Declaration.
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Place of Receipt: |
DEPUTY MINISTER |
LIST
GOODS WITH TEMPORARY EXTENSION OF TIME LIMIT FOR PAYING VAT
(Annexed to Decision No. 80/2007/QD-BTC dated October 2, 2007 of the Minister of Finance)
|
Serial number |
Description of Goods |
Belonging to group, sub-group |
|
I |
Group of animal feed |
|
|
|
|
|
|
1 |
Animal bone meal |
0506.90.00.00 |
|
2 |
Shellfish meal |
0508.00.90.00 |
|
3 |
Animal blood meal |
0511.99.90.00 |
|
4 |
Cassava varieties |
0714.10.10.00, 0714.10.90.00 |
|
5 |
Corn grits |
1001.90.99.00 |
|
6 |
Corn kernels |
1005.90.90.00 |
|
7 |
Soybean meal |
1208.10.00.00 |
|
8 |
Meat and meat by-products meal, finely ground, coarsely ground, or granulated |
2301.10.00.00 |
|
9 |
Fish, crustaceans, mollusks, or other aquatic invertebrates meal, finely ground, coarsely ground, or granulated |
2301.20.00.00 |
|
10 |
Corn bran, screenings, and other milling residues |
2302.10.00.00 |
|
11 |
Rice bran, screenings, and other milling residues |
2302.20.00.00 |
|
12 |
Wheat bran, screenings, and other milling residues |
2302.30.00.00 |
|
13 |
Bran, screenings, and other milling residues from other cereals |
2302.40.00.00 |
|
14 |
Soybean hulls |
2302.50.00.00 |
|
15 |
Corn gluten meal |
2303.10.90.00 |
|
16 |
Lysine and its esters, salts thereof |
2922.41.00.00 |
|
|
|
|
|
II |
Group of fertilizers |
3101, 3102, 3103, 3104, 3105 |
|
|
|
|
|
III |
Group of pesticides |
3808.10.11.00; 3808.10.12.00; 3808.10.30.00; 3810.10.50.00; 3808.10.91.00; 3808.10.92.000; 3810.99.00.00 |
|
VI |
Group Basic chemicals |
According to the list of basic chemicals issued together with Circular No. 32/2007/TT-BTC dated April 9, 2007 |
|
V |
Group of plastic raw materials |
|
|
|
|
|
|
1 |
Ethylene polymers, in primary form |
3901 |
|
2 |
Propylene or other olefin polymers, in primary form |
3902 |
|
3 |
Styrene polymers, in primary form |
3903 |
|
4 |
Vinyl chloride or other olefin polymers that have been halogenated, in primary form |
3904 |
|
5 |
Vinyl acetate or other vinyl ester polymers, in primary form; other vinyl polymers in primary form |
3905 |
|
6 |
Acrylic polymers, in primary form |
3906 |
|
7 |
Polyacetal, other polyethers, and epoxy resins, in primary form; polycarbonate, anhydride resins, polyacrylate esters, and other polyester resins in primary form |
3907 |
|
8 |
Polyamides, in primary form |
3908 |
|
9 |
Amino resins, phenolic resins, and polyurethanes, in primary form |
3909 |
|
10 |
Petroleum resins, cumarone-indene resins, polyterpenes, polysulfones, and other products listed in Note 3 of this Chapter, not elsewhere specified or described, in primary form |
3911 |
|
11 |
Cellulose and chemical derivatives thereof, not elsewhere specified or described, in primary form |
3912 |
|
12 |
Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or described, in primary form |
3913 |
|
13 |
Ion-exchange resins made from polymers belonging to groups 39.01 to 39.13, in primary form |
3914 |
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