Circular No. 8800/TC-TCT stipulates the exemption of import tax for gift items such as calendars, postcards, and notebooks provided to organizations, institutions, and individuals. This document aims to prevent abuse for commercial purposes.
Đối tượng áp dụng
Foreign organizations and institutions in Vietnam; Vietnamese organizations (excluding economic units and enterprises); foreign nationals and Vietnamese citizens with relatives abroad.
Các điểm cốt lõi
- Organizations and institutions are exempt from import tax on a maximum of 300 copies of various types of calendars per year (Article 1).
- The total value of the consignment including notebooks, postcards, and pocket calendars provided by organizations and institutions shall not exceed USD 100 per year (Article 1).
- Foreign nationals and Vietnamese citizens with relatives abroad are exempt from import tax on a maximum of 20 copies of various types of calendars per year (Article 2).
- The total value of the consignment including notebooks, postcards, and pocket calendars provided by individuals shall not exceed USD 50 per year (Article 2).
🌐 Tác động xã hội từ văn bản này
- To prevent abuse of the tax exemption policy for commercial purposes.
- Organizations, institutions, and individuals benefit from the tax exemption on specified gift items.
- Businesses will face difficulties in trading exempted goods if they do not take advantage of this policy.
❓ Câu hỏi thường gặp
What is the maximum number of calendars that organizations and institutions are exempt from import tax?
A maximum of 300 copies of various types of calendars per year (Article 1).
What is the total value limit for consignments including notebooks, postcards provided by organizations and institutions?
Not exceeding USD 100 per year (Article 1).
What is the maximum number of calendars that foreign nationals are exempt from import tax?
A maximum of 20 copies of various types of calendars per year (Article 2).
What is the total value limit for consignments including notebooks, postcards provided by individuals?
Not exceeding USD 50 per year (Article 2).
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8800/TC-TCT DATED AUGUST 22, 2003
REGARDING EXEMPTION FROM IMPORT TAX ON GIFTS
RESPECTED: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally governed cities
Pursuant to the Law on Export Duties and Import Duties, Circular No. 172/1998/TT-BTC dated December 22, 1998 issued by the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993 and Decree No. 94/1998/NĐ-CP dated November 17, 1998 promulgated by the Government detailing the implementation of the Law on Export Duties and Import Duties and laws amending and supplementing certain provisions of the Law on Export Duties and Import Duties: imported goods that are gifts from foreign organizations or individuals to Vietnamese organizations or individuals fall within the scope for consideration of exemption from import tax.
To ensure uniformity in handling exemptions from import tax for items such as calendars, postcards, and notebooks upon importation, and to prevent abuse and fraud, the Ministry of Finance provides specific guidelines on the quota for exemption from import tax applicable to foreign organizations operating in Vietnam; Vietnamese organizations (excluding economic entities and businesses engaged in trade); individual foreigners and Vietnamese individuals who are permitted to enter Vietnam within a year as follows:
1. Foreign organizations operating in Vietnam; Vietnamese organizations (excluding economic units and trading enterprises not eligible for exemption under this provision) shall be granted an exemption from import tax on the following items within one year:
- 300 (three hundred) copies of various types of calendars (including desk calendars, wall calendars).
- For notebooks, postcards, and small pocket calendars, the value of the exempted consignment shall not exceed 100 USD (one hundred US dollars).
2. Individual foreigners permitted to operate in Vietnam, Vietnamese individuals working or studying abroad, and Vietnamese individuals with relatives overseas who enter Vietnam within a year are allowed an exemption from import tax on the following items within one year:
- 20 (twenty) copies of various types of calendars (including desk calendars, wall calendars).
- For notebooks, postcards, and small pocket calendars, the value of the exempted consignment shall not exceed 50 USD (fifty US dollars).
The quota for exemption from import tax on gifts such as calendars, postcards, and notebooks will be implemented from the date this document is signed and issued and falls within the scope of the exemption quota.
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