This circular guides the application of VAT rates for goods in Group 8448 of the Tariff Schedule of Preferential Import Duties to address issues arising from implementing Circular No. 62/2004/TT-BTC.
Đối tượng áp dụng
Customs Departments of provinces and cities
Các điểm cốt lõi
- Goods in Group 8448 shall be subject to a VAT rate of 5% if made from metallic materials according to Point 8 of Circular No. 62/2004/TT-BTC.
- Do not implement the "specific" provision stipulated in Group 8448 of the Tariff Schedule of VAT Rates.
- If a notification has been issued and VAT has been collected according to the "specific" provision, no recalculation is required; if collection has not yet occurred, it must be recalculated for the enterprise.
🌐 Tác động xã hội từ văn bản này
- Assist customs units in consistently applying VAT rates to goods in Group 8448.
- Ensure transparency and fairness in collecting VAT, avoiding confusion about tax rates.
- Enterprises may face difficulties when adjusting previously submitted tax information.
❓ Câu hỏi thường gặp
What is the applicable VAT rate for goods in Group 8448?
If made from metallic materials, the VAT rate is 5%; otherwise, it is 10%.
Is it necessary to implement the "specific" provision stipulated in Group 8448?
No, do not implement the "specific" provision stipulated in Group 8448.
If a notification has been issued and VAT has been collected according to the "specific" provision, what should be done?
In this case, no recalculation is required; however, if collection has not yet occurred, it must be recalculated for the enterprise.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9338/BTC-TCHQ DATED JULY 25, 2005 REGARDING VALUE-ADDED TAX FOR ITEMS IN GROUP 8448
RESPECTED: Customs Departments of the Provinces and Cities
The General Department of Customs has received reports from some Provincial and City Customs Departments reflecting difficulties regarding the value-added tax (VAT) rate for items in Group 8448 when implementing Point 8 of Circular No. 62/2004/TT-BTC dated June 24, 2004 issued by the Ministry of Finance and the VAT Rate Table according to the List of Preferential Import Tariff Rates attached to Circular No. 62/2004/TT-BTC;
After consulting and reaching consensus with the Department of Tax Policy at the Ministry of Finance, the General Department of Customs guides units to uniformly implement as follows: hereafter:
- When calculating VAT for items from Chapter 84 to Chapter 90, implement according to Point 8 of Circular No. 62/2004/TT-BTC dated June 24, 2004 issued by the Ministry of Finance: "Goods belonging to groups and subgroups which are parts or accessories of machinery and equipment in Chapters from Chapter 84 to Chapter 90 (excluding parts and accessories of automatic data processing machines as stipulated at Point 2.35, Section II, Part B of Circular No. 120/2003/TT-BTC) with a specified rate of 5% shall apply the 5% rate only to parts or accessories made from metallic materials. Parts and accessories in these groups and subgroups but not made from metallic material have a VAT rate of 10%".
- Do not implement the "specific" provision stipulated at Group 8448 of the VAT Rate Table according to the List of Preferential Import Tariff Rates issued with Circular No. 62/2004/TT-BTC by the Ministry of Finance. - The list of Preferential Import Tariff Tables issued together with Circular No. 62/2004/TT-BTC of the Ministry of Finance.
- For cases where notices have been issued and VAT has been collected according to the "specific" provision at Group 8448, no recalculation is required. In cases where a notice has been issued but VAT has not yet been collected, recalculate for enterprises. rawIf VAT declaration is reported but not collected, it shall be recalculated for the enterprise.
The General Department of Customs informs Cục Hải quan các tỉnh, thành phố to be aware and implement accordingly.Notify the Customs Departments of provinces and cities for their knowledge and implementation.
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