Circular guiding on extending the deadline for paying import tax for enterprises producing export goods to Iraq under the deferred payment program and the oil-for-food exchange program between the Governments of Vietnam and Iraq.
适用范围
Enterprises importing raw materials and supplies for production of export goods to Iraq pursuant to contracts under the deferred payment program or the oil-for-food exchange program between the Governments of Vietnam and Iraq.
要点
- Enterprises are entitled to extend the deadline for paying import tax until March 31, 2004 (specific conditions set forth in the Circular).
- Enterprises must conclude import contracts before February 20, 2003, and complete import procedures before April 10, 2003.
- Export contracts must be concluded prior to importing raw materials and supplies and before March 20, 2003.
- Enterprises need to submit relevant documents to customs authorities for processing the extension of tax payment deadlines.
- After March 31, 2004, enterprises must comply with regulations on timely tax payments.
🌐 本文件的社会影响
- To provide exporting enterprises with additional time to fulfill contracts and alleviate financial pressure.
- Customs authorities need to closely monitor and process extended import tax payments.
- Enterprises not meeting the conditions will have to pay taxes on schedule to prevent revenue loss.
❓ 常见问题
Until when are enterprises entitled to extend their tax payment deadline?
Until March 31, 2004.
What are the conditions for enterprises to be eligible for extended tax payments?
Conclude import contracts before February 20, 2003, complete import procedures before April 10, 2003, and conclude export contracts before March 20, 2003.
What documents do enterprises need to submit to customs authorities?
Relevant documents concerning the import of raw materials and supplies and export contracts.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8423 TC/TCT DATED AUGUST 15, 2003
REGARDING THE DEADLINE FOR PAYMENT OF IMPORT TAXES
RESPECTED: - PROVINCE AND CITY PEOPLE'S COMMITTEES UNDER THE CENTRAL GOVERNMENT
- MINISTRIES, GOVERNMENT-LEVEL ORGANIZATIONS, AND GOVERNMENT AFFILIATED AGENCIES
The Ministry of Finance has received requests from several export-oriented enterprises regarding the extension of the deadline for payment of import taxes on imported raw materials used to produce goods exported to Iraq.
BASED ON THE PROVISIONS OF DECREE NO. 54/CP DATED AUGUST 28, 1993 AND DECREE NO. 94/1998/NĐ-CP DATED NOVEMBER 17, 1998 ISSUED BY THE GOVERNMENT TO DETAIL IMPLEMENTATION OF THE LAW ON EXPORT TAXES AND IMPORT TAXES AS WELL AS LAWS AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE LAW ON EXPORT TAXES AND IMPORT TAXES; POINT 2, SECTION III, PART C OF CIRCULAR NO. 172/1998/TT-BTC DATED DECEMBER 22, 1998 ISSUED BY THE MINISTRY OF FINANCE, THE MINISTRY OF FINANCE GUIDES AS FOLLOWS:
Enterprises importing raw materials and supplies for the production of goods exported to Iraq under contracts within the deferred payment program between the governments of Iraq and Vietnam or the oil-for-food program that have been signed but not yet exported due to war conditions are allowed to extend the deadline for payment of import taxes until March 31, 2004.
CONDITIONS FOR EXTENDING THE PAYMENT DEADLINE:
- The import contract for raw materials and supplies to produce goods exported to Iraq must be signed with foreign parties before February 20, 2003.
- The consignments of raw materials and supplies have already been granted a payment deadline of nine months and must complete the customs clearance procedures by April 10, 2003.
- The export contract must be signed before importing raw materials and supplies and prior to March 20, 2003.
Export-oriented enterprises exporting goods to Iraq shall submit relevant documents to the Customs Authority (at the location where customs clearance procedures for imported raw materials and supplies are conducted) for verification and processing of the extended payment deadline. Simultaneously, the Customs Authority will maintain a record of the importation of raw materials and supplies by these enterprises. After March 31, 2004, if the enterprises have not exported their goods, they must pay taxes in accordance with regulations.
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