This Circular guides the implementation of tax policies for duty-free shops selling to Chinese nationals exiting at border gates in northern provinces using travel permits. It specifies the applicable subjects, types of taxes exempted, invoices and duty-free goods stamps, as well as the currency for payment.
적용 범위
Duty-free shops authorized by the Ministry of Trade to operate at border gates in northern provinces for Chinese nationals exiting with travel permits.
핵심 사항
- Duty-free shops are exempt from import tax and special consumption tax on imported goods from abroad and domestically produced goods (Article II).
- Goods sold at duty-free shops must be affixed with the stamp "VIETNAM DUTY NOT PAID" as prescribed (Point III).
- Transactions must be conducted in freely convertible foreign currencies according to international practice and announcements by the State Bank of Vietnam (Point IV).
- Duty-free shops must use invoices issued by the Ministry of Finance or approved, clearly stating the customer's name, travel permit number, date of departure, item name, quantity, and value (Point III).
- The amount of duty-free sales to Chinese nationals exiting with travel permits shall not exceed the declared amount of foreign currency on the entry declaration form (Article I).
🌐 이 문서의 사회적 영향
- Duty-free shops benefit from exemptions on import tax and special consumption tax.
- Chinese nationals exiting with travel permits have the option to shop at duty-free shops with preferential prices.
- Customs and management authorities need to strengthen supervision to ensure compliance with regulations on invoices and duty-free goods stamps.
❓ 자주 묻는 질문
What types of taxes are duty-free shops exempt from?
For imported goods from abroad and domestically produced goods, duty-free shops are exempt from import tax and special consumption tax (if applicable) under Article II.
What stamp must be affixed to goods sold at duty-free shops?
Goods sold at duty-free shops must be affixed with the stamp "VIETNAM DUTY NOT PAID" as prescribed in Point III.
What is the amount of duty-free sales for Chinese nationals exiting with travel permits?
The amount of duty-free sales shall not exceed the declared amount of foreign currency on the entry declaration form under Article I.
What type of invoice must duty-free shops use?
They must use invoices issued by the Ministry of Finance or approved, clearly stating the customer's name, travel permit number, date of departure, item name, quantity, and value according to Point III.
What foreign currencies can duty-free shops accept for payment?
Transactions must be conducted in freely convertible foreign currencies according to international practice and announcements by the State Bank of Vietnam under Point IV.
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 93/1997/TT/BTC |
Hanoi, December 29, 1997 |
CIRCULAR
CIRCULAR NO. 93/1997/TT/BTC OF THE MINISTRY OF FINANCE ON DECEMBER 29, 1997 GUIDING THE IMPLEMENTATION OF TAX POLICIES FOR STORES SELLING DUTY-FREE GOODS TO CHINESE EXITING AT BORDER GATES IN THE NORTH USING PASSPORTS
Pursuant to the directive of Deputy Prime Minister Phan Van Khai in Circular No. 3255/KTTH dated June 30, 1997, and Circular No. 4295/KTTH dated August 28, 1997 of the Government Office regarding permission to sell duty-free goods to Chinese exiting at border gates in Lao Cai and Quang Ninh provinces using passports. Based on Circulars No. 72A TC/TCT dated August 30, 1993, No. 107 TC/TCT dated December 30, 1993, and Point 7 of Circular No. 84/1997/TT/BTC dated November 13, 1997 of the Ministry of Finance guiding the implementation of tax policies for duty-free stores at seaports and international airports in Vietnam.
After reaching a consensus with the General Department of Customs and the Ministry of Trade.
The Ministry of Finance guides the implementation of tax policies for the business of selling duty-free goods to Chinese exiting at border gates in northern border provinces using passports as follows:
For office premises of agencies and units under the Ministry of Public Security and the Ministry of Defense, they shall be implemented according to separate guidelines issued by the Ministry of Public Security and the Ministry of Defense after consultation with the Ministry of Finance.
Duty-free stores licensed by the Ministry of Trade to operate duty-free sales for exiting customers at border gates in northern border provinces are permitted to sell goods to exiting Chinese customers (including Chinese officers and crew members) using passports (both individual and group) issued by authorized authorities. Goods sold at duty-free stores must be approved by the Government and the Ministry of Trade for sale to the aforementioned customers.
The aforementioned customers may purchase duty-free goods up to the value of foreign currency declared on the Entry Declaration Form HQ-60.
II. TYPES OF TAXES APPLIED:
1. Import Tax, Value Added Tax: For goods imported from abroad into Vietnam and goods produced domestically sold at duty-free stores, import tax and value added tax (if applicable) are exempted. When importing goods into Vietnam, businesses operating duty-free stores must submit applications for temporary exemption from import tax and value added tax (if applicable) to the Ministry of Finance. Procedures for application forms and settlement of taxes shall be carried out according to specific provisions set forth in Point 7 of Circular No. 84/1997/TT/BTC dated November 13, 1997 of the Ministry of Finance guiding amendments and supplements to certain points in Circulars No. 72A TC/TCT dated August 30, 1993, No. 107 TC/TCT dated December 30, 1993, and No. 53 TC/TCT dated July 13, 1995 of the Ministry of Finance concerning export tax and import tax.
2. Business Income Tax, Profit Tax, Other Taxes, Fees, and Reporting Procedures: These shall be implemented according to regulations stipulated in Circular No. 107 TC/TCT dated December 30, 1993 of the Ministry of Finance guiding the implementation of tax policies for duty-free stores at seaports and international airports in Vietnam and other current regulations.
III. SALES INVOICES AND STAMPING OF DUTY-FREE GOODS:
Sales invoices must be issued by the Ministry of Finance or special invoices approved by the Ministry of Finance (General Department of Taxation), clearly stating: Customer name, passport number, date of departure, item name, quantity, value... and must comply with all management requirements for invoice documentation according to the established system for managing and using sales invoices of the Ministry of Finance.
Goods sold at duty-free stores must be stamped with "VIETNAM DUTY NOT PAID" and must comply with the provisions set forth in Circular No. 55 TC/TCT dated September 16, 1996 of the Ministry of Finance guiding the implementation of Decision No. 195 TTg dated April 8, 1996 of the Prime Minister establishing regulations for duty-free stores.
IV. CURRENCY FOR PAYMENT OF GOODS PURCHASED AT DUTY-FREE STORES:
Transactions shall be conducted in freely convertible foreign currencies according to international practice and announcements by the State Bank of Vietnam.
V. ORGANIZATION OF IMPLEMENTATION AND EFFECTIVE DATE:
Customers purchasing duty-free goods, types of goods, quota for duty-free sales, sales procedures, customs management and supervision procedures, and reporting and handling violations for businesses operating duty-free sales for exiting Chinese customers at border gates in northern provinces using passports shall be implemented according to this Circular and relevant regulations of the General Department of Customs and the Ministry of Trade.
This Circular takes effect from the date of issuance. Any issues arising during implementation should be reported to the Ministry of Trade, the General Department of Customs, and the Ministry of Finance (General Department of Taxation) for timely research and resolution.
Vu Mong Giao
(Signed)
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