This circular provides guidance on the deadline for paying import tax for goods temporarily imported and re-exported that are converted to domestic consumption, specifying the time period and late payment penalties.
适用范围
Vietnam Oil Trading Corporation
要点
- Goods temporarily imported and re-exported that are converted to domestic consumption must pay taxes within 30 days from receiving notification from customs authorities (Point 4, Article 1 of the Law on Export Duties and Import Duties).
- If this deadline is exceeded, in addition to paying the full amount of tax as prescribed, a penalty of 0.1% per day of the overdue payment will be imposed.
- The time period and penalties are specifically defined in this circular to ensure compliance with import tax laws.
- This circular applies to Vietnam Oil Trading Corporation when implementing temporary imports and re-exports converted to domestic consumption.
- Official notification from customs authorities serves as the basis for determining the deadline for paying taxes and late payment penalties.
🌐 本文件的社会影响
- Helps enterprises comply with regulations on tax deadlines, avoiding fines.
- Enhances state management of activities involving temporary importation and re-exportation of oil products.
- The Vietnam Oil Trading Corporation is affected when converting temporarily imported and re-exported goods to domestic consumption.
❓ 常见问题
What is the deadline for paying taxes on goods temporarily imported and re-exported that are converted to domestic consumption?
30 days from receiving notification from customs authorities.
If the tax payment deadline is exceeded, what penalties will enterprises face?
A penalty of 0.1% per day of the overdue amount must be paid.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8028 TC/TCT DATED AUGUST 23, 2001
REGARDING THE HANDLING OF IMPORT TAXES
Dear: Vietnam Oil and Gas Corporation
In response to the letter number 1089/XD dated July 4, 2001 of the Vietnam Oil and Gas Corporation regarding the deadline for paying taxes on temporarily imported fuel that is later re-exported and then sold domestically, the Ministry of Finance provides its comments as follows:
Pursuant to point 4, Article 1 of the Law on Export Duties and Import Duties No. 04/1998/QH10; point 3, Article 4 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government; point 3, point 6 Section III Part C Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance; Circular No. 04/2001/TT-TCHQ dated June 21, 2001 of the General Department of Customs, then: The deadline for paying taxes on goods temporarily imported and later re-exported that are subsequently sold domestically (as stipulated in Decision No. 0556/2000/TT-BTC dated April 3, 2000 of the Minister of Trade regarding amendments to the regulations governing temporary importation and re-exportation of fuel) is 30 days from the date the taxpayer receives the official tax notification from the Customs authority. If this deadline is exceeded, in addition to paying the full amount of taxes as prescribed by law, a daily penalty equal to 0.1% (one thousandth) of the overdue payment will be imposed for each day of delay.
The Ministry of Finance provides this response for the Vietnam Oil and Gas Corporation's knowledge and implementation.
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