Circular No. 90/2011/TT-BTC guides the exemption of export tax on agarwood products produced from cultivated Aquilaria trees. This document specifies the subjects, documents, and procedures for requesting tax exemptions as well as the implementing agencies.
适用范围
The customs declarant, customs authorities, and People's Committees at all levels where units cultivate and export agarwood products.
要点
- The customs declarant → submits two original copies of the Customs Declaration Form; one original or one copy of the Sales Contract; one original of the CITES Permit with code 'IIA'; one copy of the Export Agency Contract (if applicable); and a list of documents included in the tax exemption application.
- The customs declarant → calculates and declares the amount of tax exempted for each Customs Declaration Form.
- The customs authority → based on the tax exemption file and the amount of tax requested to be exempted, processes the tax exemption procedure for each Customs Declaration Form.
- The taxpayer → bears legal responsibility for the content of the Sales Contract translation if it is in a language other than Vietnamese or English.
- The customs authority → checks and determines that the exported goods do not qualify for tax exemption and implements tax assessment and penalty (if applicable).
🌐 本文件的社会影响
- Positive impact: Reduces financial burden for enterprises cultivating Aquilaria trees and producing agarwood.
- Negative impact: May cause unfair competition if enterprises do not comply with regulations.
- Enterprises benefiting from tax exemption may allow consumers to purchase agarwood products at lower prices.
❓ 常见问题
What does the customs declarant need to prepare to apply for tax exemption?
The customs declarant needs to submit two original copies of the Customs Declaration Form; one original or one copy of the Sales Contract; one original of the CITES Permit with code 'IIA'; one copy of the Export Agency Contract (if applicable); and a list of documents included in the tax exemption application.
What will the customs authority do upon receiving the tax exemption application?
Upon receiving the tax exemption application, the customs authority will process the tax exemption according to the regulations based on the tax exemption file and the amount of tax requested to be exempted for each Customs Declaration Form.
What should the customs declarant pay attention to when submitting the Sales Contract?
The Sales Contract must be in Vietnamese or English; if in another language, the customs declarant must submit a translation into Vietnamese and bear legal responsibility for the content of the translation.
How will the customs authority handle goods determined not to qualify for tax exemption?
The customs authority will assess taxes and impose penalties (if applicable) according to the regulations.
When does this circular take effect?
This circular takes effect from August 4, 2011.
全文
CIRCULAR
Guidelines for exempting export tax on agarwood products produced from cultivated Dó bầu trees
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Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;
Pursuant to Decree No. 82/2006/NĐ-CP dated August 10, 2006 of the Government on management of export, import, re-export, entry from sea, transit, breeding, cultivation, and artificial planting of rare and precious wild animals and plants;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the guidance of the Prime Minister in Circular No. 1912/VPCP-KTTH dated March 29, 2011 of the Government Office;
The Ministry of Finance issues guidelines for exempting export tax on agarwood products produced from cultivated Dó bầu trees as follows:
Article 1. Scope of Application:
Exempt export tax on agarwood products produced from cultivated Dó bầu trees.
Article 2. Documents and Procedures for Exemption
1. Customs Documents:
When handling customs procedures for exported agarwood products produced from cultivated Dó bầu trees, the declarant shall submit to the customs authority the customs declaration dossier, including the following documents:
a) Customs declaration: submit two original copies;
b) Sales contract (the contract must be established in writing or in other forms having equivalent value to a written form such as telegram, telex, fax, data message): submit one original or one copy.
The sales contract must be in Vietnamese or English; if it is in another language, the declarant must submit a Vietnamese translation and bear legal responsibility for the content of the translation.
c) CITES Permit issued by the Vietnamese CITES Management Authority in accordance with Decree No. 82/2006/NĐ-CP dated August 10, 2006 of the Government on management of export, import, re-export, entry from sea, transit, breeding, cultivation, and artificial planting of rare and precious wild animals and plants. In this permit, code number 10 is "IIA": submit one original;
d) Export agency contract for cases where the export is entrusted, which includes provisions that the supply price under the agency contract does not include export tax: submit one copy;
đ) List of items and documents in the tax exemption application dossier.
2. Customs Procedures:
The taxpayer must calculate and declare the amount of tax exempted for each customs declaration as if they were required to pay tax. The customs authority will base the tax exemption procedures for each customs declaration on the tax exemption dossier, the amount of tax requested to be exempted, and the current regulations.
If the customs authority finds that the exported goods do not fall within the scope of tax exemption as declared, they shall determine the tax payable and impose penalties (if applicable) in accordance with the regulations.
Article 3. Implementation Organization
1. People's Committees at all levels where units producing and exporting agarwood products are located shall be responsible for inspecting, handling violations, and resolving complaints and denunciations related to the implementation of tax laws in accordance with their powers stipulated in Article 11 of the Law on Tax Administration.
This Circular takes effect from August 4, 2011./.
DEPUTY MINISTER
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