Accordingly, in Clause 19, Article 1 of Decree 18/2021 / ND-CP, Article 37a is supplemented to Decree 134/2016 / ND-CP providing for no import and export tax for the cases.
In particular, there will be no tax on goods subject to tax refund but tax has not been paid as prescribed in Articles 33, 34, 35, 36 and 37 of Decree 134/2016 / ND-CP. Tax shall not be collected for goods not subject to import and export tax specified in Articles 33 and 34 of Decree No. 134/2016 / ND-CP.
Specifically, tax is not collected for goods subject to tax refund for exported goods that must be re-imported; Tax refund for imported goods that must be re-exported.
Tax refund for machinery, equipment, tools and means of transport of organizations and individuals permitted to be temporarily imported for re-export; Tax refund for goods imported for production and business but for which products have been exported.
Tax refund for taxpayers that have paid import-export tax but have no import-export or import-export goods less than the paid import-export goods; No tax refund for the case with the minimum tax amount.
| Professional activities at Hai Phong Customs Department. Photo: H.Nu |
Tax shall not be collected for goods not subject to import and export tax. The provisions of tax refund for exported goods must be re-imported; Tax refund for imported goods that must be re-exported.
In this clause also guides the records not to collect tax. Accordingly, the taxpayer has a written request not to collect import and export tax on exported goods sent through the data processing system of the customs authority according to the criteria in form No. 02, Appendix VIIa or the written request. tax collection according to form No. 09a, Appendix VII (1 original).
The regulations also specify, for the case of goods subject to tax refund but not yet paying tax as prescribed in Articles 33, 34, 35, 36, 37 of Decree 134/2016 / ND-CP, in addition to the written request no To collect tax, the taxpayer submits the same profile as the tax refund profile. The taxpayer submits a non-collection of tax documents to the customs office where the import and export procedures are carried out at the time of customs clearance or after the goods are cleared.
Procedures for filing, receiving and processing tax-free dossiers, for goods eligible for tax refund but not yet paid tax specified in Articles 33, 34, 35, 36, 37 of Decree 134/2016 / ND -CP, procedures for filing, receiving, and processing non-tax collection dossiers are the same as those for filing, receiving, and processing tax refund dossiers.
In the case of non-collection of tax on goods not subject to import and export tax as prescribed in Articles 33 and 34 of Decree 134/2016 / ND-CP, there is no arising amount for the first import-export goods declaration of the goods. Tax refund request and the taxpayer submits a non-collection dossier at the time of customs clearance, the customs office shall issue a decision not to collect import tax on re-imported goods and no export tax on re-imported goods. Export within the customs procedure time limit if there are sufficient bases to determine that the imported goods are previously exported, or that the exported goods are previously imported.
If the declaration of first-time import-export of the goods does not incur the tax amount requested for refund or the declaration of import-export goods for the first time of the goods lot does not incur the tax amount requested for refund but the taxpayer submits the request? Tax collection after goods have cleared customs: The procedures for filing, receiving and handling non-tax collection dossiers are the same as those for filing, receiving and processing tax refund dossiers. The customs office shall issue a decision not to collect tax on re-exported or re-imported goods together with the decision on tax refund for the first import and export goods. The paid tax amount on re-exported or re-imported goods shall be refunded to taxpayers in accordance with the law on tax administration.
Decree 18/2021 / ND-CP takes effect from April 25, 2021 and the provisions related to non-collection of taxes will also be implemented on this date.
In particular, Decree 18/2021 / ND-CP will annul a number of contents of Decree 134/2016 / ND-CP including: Point c, Clause 3, Article 8; Point b Clause 4 Article 20 and Clause 1 Article 29 and abolish the provisions of Circular 90/2011 / TT-BTC, Circular 201/2012 / TT-BTC, Circular 81/2013 / TT-BTC and Circular 116/2013 / TT-BTC by the Ministry of Finance; to annul Article 5 of Circular 83/2016 / TT-BTC …
According to Customs Newspaper
