Circular guiding VAT and import tax policies for enterprises participating in the school lunch project, applying a 0% tax rate on provided products and exempting import taxes on raw materials and supplies.
适用范围
Domestic enterprises enter into contracts with foreign traders to produce goods for the school lunch project funded by the United States Department of Agriculture.
要点
- Enterprises participating in the project are subject to a 0% VAT rate on provided products (Article 1).
- Enterprises must have purchase and sale contracts, VAT invoices, and delivery receipts from primary schools to be eligible for the 0% tax rate (Article 2).
- Enterprises importing raw materials and supplies to produce goods for the project are exempt from import taxes (Article 3a).
- In cases where import taxes have already been paid, enterprises must claim refunds according to regulations (Article 3b).
- If raw materials imported under tax exemption are misused, enterprises must repay the tax and be subject to administrative penalties (Article 3c).
🌐 本文件的社会影响
- Reducing financial burdens for enterprises participating in the project.
- Increasing access to high-quality meals for elementary school students in difficult areas.
- Strict adherence to conditions and procedures for tax benefits is required, placing administrative pressure on enterprises.
❓ 常见问题
Are enterprises participating in the school lunch project exempt from VAT?
Yes, enterprises are subject to a 0% VAT rate if they meet the conditions specified in Article 2.
For raw materials imported for production of goods for the project, are enterprises exempt from taxes?
Yes, enterprises are exempt from import taxes on raw materials if they meet the conditions specified in Article 3a.
What is the procedure for claiming a refund if import taxes have already been paid?
Enterprises must submit a request letter, settlement of quantities, and sales invoices for the customs authority to process the refund (Article 3b).
If raw materials imported under tax exemption are misused, what penalties apply?
Yes, enterprises must repay the tax and be subject to administrative penalties (Article 3c).
What documents do enterprises need to prepare to qualify for tax benefits?
Purchase and sale contracts, VAT invoices, delivery receipts from primary schools, and other documents as specified in Article 2.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9142 TC/TCT ON SEPTEMBER 3, 2003
REGARDING TAX POLICY FOR GOODS SUPPLIED
FOR THE "SCHOOL LUNCH PROJECT"
Dear: - Ministries, ministerial-level agencies, government agencies
- People's Committees of provinces and centrally governed cities
BASED ON THE GUIDANCE OF THE PRIME MINISTER IN OFFICIAL LETTER NO. 2315/VPCP-KTTH DATED MAY 13, 2003 FROM THE GOVERNMENT OFFICE ON TAXES FOR GOODS SUPPLIED TO THE "PILOT SCHOOL LUNCH PROJECT FOR PRIMARY SCHOOL STUDENTS IN DIFFICULT AREAS", THE MINISTRY OF FINANCE GUIDES SPECIFICALLY THE SCOPE OF APPLICATION AND PROCEDURES TO BE APPLICABLE TO VAT AND IMPORT DUTY ON RAW MATERIALS AND COMPONENTS AS IN THE CASE OF DOMESTIC EXPORTS AS FOLLOWS:
1. Domestic production enterprises that sign contracts with organizations designated or authorized (referred to as foreign traders) by the United States Department of Agriculture to produce milk, beverages, pastries, and other products supplied to primary schools according to the designation of foreign traders under the "School Lunch Project" funded by the United States Department of Agriculture shall apply a 0% VAT rate on products supplied for the project and be eligible for refund of import duty (if applicable) on raw materials and components imported for producing products supplied for the project as in the case of domestic export.
2. Conditions and procedures for applying a 0% VAT rate on products supplied for the project.
- Sales contract between domestic production enterprises and foreign traders for supplying products to the school lunch project.
- VAT invoice issued and handed over to foreign traders, the VAT invoice must clearly state the name of the foreign trader, the names of receiving schools, and delivery locations. Receipts from primary schools for quantities of goods received.
- Payment documents for goods purchased from foreign traders through banks and paid in freely convertible foreign currency.
For the input VAT on raw materials and components purchased or imported for producing products supplied for the project, such VAT can be deducted from the output VAT of other business activities (if applicable) of the enterprise. In cases where the enterprise has not fully deducted the input VAT within three months, the enterprise must submit a tax refund application to the tax authority in accordance with regulations.
If enterprises do not have the required procedures and documents, they will not be eligible to apply a 0% VAT rate and must pay VAT according to the provisions of the Law on Value Added Tax.
3. Conditions and procedures for import duties:
a. Enterprises importing raw materials and components to produce products supplied for the "School Lunch Project" shall be exempt from import duties corresponding to the portion of raw materials and components used for producing products supplied for the project and must have the following complete procedures and documents:
- Consumption quota of imported raw materials and components to produce one unit of product supplied for the project. The enterprise's general manager is responsible for the legal basis and accuracy of the consumption quota. This consumption quota must be confirmed by the foreign trader who purchases products for the "School Lunch Project" and must be registered with the Customs Authority.
- Customs declaration for imported raw materials and components.
- Notification of payment of import duties.
- Entrusted import contract (if it is entrusted imported goods).
- Supply contract for products for the "School Lunch Project" signed between domestic production enterprises and foreign traders.
Within nine months (rounded to 275 days according to the calendar) from the date the Customs Authority notifies the tax, the enterprise producing products supplied for the "School Lunch Project" must go to the Customs Authority where the import procedures were handled to settle the quantity of raw materials and components imported and used for producing products for the "School Lunch Project" and the corresponding import duties. When settling the tax, the enterprise must provide the Customs Authority with sales invoices for the project and receipts from primary schools for quantities of goods received (photocopies of sales invoices and receipts stamped and confirmed by the enterprise).
b. In cases where enterprises have already paid import duties on raw materials and components imported for producing products for the "School Lunch Project," in addition to the conditions and documents specified in point a above, enterprises must present additional documents to the Customs Authority (where the import procedures were handled) as follows:
- Official letter requesting a refund of import duties on raw materials and components imported for producing products supplied for the project;
- Settlement statement of raw materials and components used for producing products for the "School Lunch Project";
- Receipt for payment of import duties;
- Sales invoices for the project and receipts from primary schools for quantities of goods received (photocopies of sales invoices and receipts stamped and confirmed by the enterprise).
The Customs Authority will base its review on these documents and refund the paid import duties to the enterprise.
c. In cases where enterprises import raw materials and components for sale or use not in accordance with the intended purpose and have been exempted from import duties and refunds, they must repay the import duties exempted and refunded and be subject to administrative penalties for tax violations according to current laws.
The Ministry of Finance hereby informs relevant agencies for their knowledge and implementation.
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