Circular No. 91/2002/TT-BTC supplements and amends Circular No. 68/2001/TT-BTC to guide the refund of price differential payments for imported and exported goods that were overpaid into the State budget. This Circular stipulates the subjects, conditions, procedures, and authorities responsible for implementing the refunds.
적용 범위
Customs authorities, units engaged in import and export activities
핵심 사항
- A unit shall be entitled to a refund of the price differential payment for imported and exported goods if it cannot be settled through offsetting or has been settled but still requires a refund from the State budget.
- The overpaid price differential payments for imported and exported goods into the State budget may be refunded in cases of errors in declaration, errors by the Customs authority, or decisions to reduce taxes.
- The refund of the price differential payment for imported materials and raw materials used for producing and processing exported goods shall be carried out in accordance with the provisions of Circular No. 18/2001/TT-BTC and Circular No. 74/2001/TT-BTC.
- The Ministry of Finance authorizes the Customs authority to examine and issue decisions on the refund of overpaid price differentials into the State budget.
- The application dossier for requesting a refund and the implementation procedure shall be conducted in accordance with the guidance provided in Circular No. 172/1998/TT-BTC and Circular No. 68/2001/TT-BTC.
🌐 이 문서의 사회적 영향
- Individuals/businesses will have the opportunity to receive a refund of the price differential payment for imported and exported goods if they encounter situations specified in the regulations, thereby reducing financial burdens.
- However, the complexity and time-consuming nature of the refund procedures may pose difficulties for businesses.
❓ 자주 묻는 질문
What conditions must a unit meet to be eligible for a refund of the price differential payment for imported and exported goods?
A unit shall be eligible for a refund if it cannot settle through offsetting or has settled but still requires a refund from the State budget due to errors in declaration, errors by the Customs authority, or decisions to reduce taxes.
Which authority implements the refund?
The Ministry of Finance authorizes the Customs authority to examine and issue decisions on the refund of overpaid price differentials into the State budget.
What does the application dossier for requesting a refund include?
The application dossier for requesting a refund is implemented according to the guidance provided in Circular No. 172/1998/TT-BTC and Circular No. 68/2001/TT-BTC, without specific information about the contents of the dossier.
What is the refund period?
This Circular takes effect fifteen days from the date of issuance. The specific refund period is not detailed in the document.
Is there a specific amount for the refund?
The document specifies the circumstances under which refunds can be made but does not mention a specific amount. The amount depends on each specific case.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 91/2002/TT-BTC |
Hanoi, October 11, 2002 |
CIRCULAR
Supplementing and Amending Circular No. 68/2001/TT-BTC dated August 24, 2001 of the Ministry of Finance guiding the refund of amounts already paid to the State budget
To guide the refund of excess price difference payments for imported and exported goods that have been overpaid to the State budget, the Ministry of Finance supplements and amends Circular No. 68/2001/TT-BTC dated August 24, 2001 on "Guidelines for Refunding Amounts Already Paid to the State Budget" as follows:
I. Supplementing Clause 1.3 Point 1, and supplementing new Points 8 and 9 of Part I of Circular No. 68/2001/TT-BTC dated August 24, 2001 of the Ministry of Finance as follows:
"1.3 - The amount refunded due to the inability to offset against future tax payments or where offsetting has occurred but there remains an amount to be refunded from the State budget."
"The refund of excess price difference payments for imported and exported goods overpaid to the State budget shall be carried out by the Ministry of Finance (Customs authorities shall not refund units through offsetting against the price difference payments for imported and exported goods that must be paid to the State budget for subsequent consignments)."
"8. The amount of price difference payments for imported and exported goods that a unit has paid to the State budget exceeds the amount of price difference payments that the unit must pay to the State budget in the following cases:"
"- Due to errors by the unit in self-reporting the calculation of price difference payments for imported and exported goods to be paid to the State budget with the Customs authority when handling import and export procedures."
"- Due to the actual quantity of goods exported or imported being less than declared in the customs declaration."
"- Due to the Customs authority's decision to reduce the amount of import and export taxes due to a reduction in the taxable value compared to the value declared by the unit when handling import and export procedures."
"- Due to errors by the Customs authority in calculating the price difference payments for imported and exported goods."
"- Implementation of decisions by the Prime Minister or competent authorities regarding the reduction or non-collection of price difference payments for imported and exported goods for items that have been actually exported or imported and for which price difference payments have been made to the State budget."
"9. The refund of price difference payments for imported materials and raw materials used for producing or processing exported goods shall be implemented according to the provisions of Circular No. 18/2001/TT-BTC dated March 22, 2001 on guidelines for not collecting or refunding price difference payments for imported materials and raw materials used for producing or processing exported goods, and Circular No. 74/2001/TT-BTC dated September 22, 2001 on supplementing and amending Circular No. 18/2001/TT-BTC dated March 22, 2001 of the Ministry of Finance."
II. Supplementing guidance on the application forms for requesting refunds and the process for implementing refunds of excess price difference payments already paid to the State budget as follows:
1. The decision to refund excess price difference payments already paid to the State budget shall be delegated to the Customs authority for examination and issuance by the Ministry of Finance.
2. The application forms and process for implementing refunds of excess price difference payments already paid to the State budget shall be carried out according to the application forms and process for refunding amounts for imported and exported goods already paid to the State budget as stipulated in Point I, Section E of Circular No. 172/1998/TT-BTC dated December 22, 1998 on "Guidelines for Implementing Decree No. 54/CP dated August 28, 1993, Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law on Export Tax, Import Tax, and Laws Amending and Supplementing Certain Provisions of the Law on Export Tax, Import Tax," and as stipulated in Points 1 and 2 of Section II of Circular No. 68/2001/TT-BTC dated August 24, 2001 on "Guidelines for Refunding Amounts Already Paid to the State Budget" of the Ministry of Finance.
This Circular takes effect fifteen days from the date of signature. Excess price difference payments for imported and exported goods that have been overpaid to the State budget before this Circular takes effect shall be examined and refunded according to the provisions of this Circular./.
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DEPUTY MINISTER DEPUTY MINISTER (Signed) Vu Van Ninh |
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