The General Department of Customs has just asked the customs departments of provinces and cities to uniformly implement tax policies as well as inspection and supervision measures for imported goods to produce export goods to be hired for outsourcing.
Based on current regulations, with regard to tax policies on goods imported for the production of export goods to be outsourced, the General Department of Customs shall request customs departments of provinces and cities to comply with regulations. Decree No. 178 / NQ-CP dated 12/12/2020 of the Government on the Government’s regular meeting in November 2020
Accordingly, according to the provisions of Resolution No. 178 / NQ-CP: “The Government unanimously agreed on the request of the Ministry of Finance that imported goods for export production, but enterprises provided a part of imported raw materials, supplies and components. In order to hire another enterprise to process or hire another enterprise to process one or several stages of the product and have received back the semi-finished product to continue producing for export or receive the finished product for full export abroad, it is exempt from tax. Import under the provisions of Clause 7, Article 16 of the Law on Export Tax and Import Tax No. 107/2016 / QH13.
The Government also assigned the Ministry of Finance to direct the customs office to refund the fixed tax amount paid by the enterprise according to regulations, not to retrospectively collect tax in cases where the fixed tax has not been paid; have strict management measures to prevent the exploitation and exploitation of policy benefits ”.
Therefore, in order to unify, the General Department of Customs proposed: for imported goods for export production, register a customs declaration from September 1, 2016 (the effective date of the Law on Export Tax and Import Tax). Enterprises have given a part of imported raw materials, supplies and components to hire other enterprises to process or hire other enterprises to process one or several stages of the product and have received back semi-finished products to continue production for export. or receiving finished products for export to foreign countries, they will be exempt from import tax according to the provisions of Clause 7, Article 16 of the Law on Import Tax and Export Tax No. 107/2016 / QH13.
| Huu Nghi Customs officers inspected imported processing materials. Photo: H.Nu |
The General Department of Customs assigns the Customs Departments of provinces and cities to check the settlement report of the use of raw materials, imported materials, and exported goods of enterprises using imported goods for export production. In case enterprises importing goods to produce export goods are subject to signs of risk, enterprises importing raw materials, supplies, machinery, equipment or exporting products increase or decrease abnormally compared to production capacity, Whether the settlement of the use of raw materials, materials and exported goods has an unusual difference compared with the data on the system of the customs authority, the agency performs the post-customs clearance inspection at the head office of the enterprise to confirm To determine that imported goods for export production are used for the right purposes, tax-free in accordance with the tax law, especially for enterprises importing goods to produce export goods and hire other enterprises to process, not to happen. the situation of taking advantage of, taking advantage of the policy.
Regarding measures of inspection and supervision of imported goods for the production of export goods that are hired for outsourcing, the General Department of Customs requires provincial and municipal customs departments to strengthen customs inspection and supervision for goods imported for the production of export goods from the time they were imported, during the production of products until the products were exported or changed purpose of use.
The Customs Departments of provinces and cities shall review the cases of post-customs clearance inspection at the head office of enterprises that carry out outsourcing activities, if the results of post-customs clearance inspection determine the enterprises importing goods to In the production process, the company gave part of the imported raw materials, supplies and components to another enterprise to process or hired another enterprise to process one or several stages of the product and received it for sale. finished products in order to continue to produce export goods or receive back finished products for export abroad, not to be sold to the domestic market, import tax shall be handled in the following cases:
In case the enterprise has not been subject to tax assessment, the customs office shall not issue a decision on tax assessment. In case the enterprise has been subject to tax assessment but has not yet paid the assessed tax amount into the state budget, the customs office shall amend, supplement or cancel the tax assessment decision according to the provisions of Point h, Clause 5, Article 17 of the Decree. 126/2020 / ND-CP dated October 19, 2020 by the Government.
In case the enterprise has been subject to tax assessment and has paid the assessed tax amount into the state budget, the customs office shall amend, supplement or cancel the decision on tax assessment according to the provisions of Point h, Clause 5, Article 17 of the Decree. 126/2020 / ND-CP. In which, the tax amount paid by the enterprise will be handled according to the provisions on handling of tax amounts, late payment interest, and fines overpaid in Article 60 of the Law on Tax Administration No. 38/2019 / QH14, Article 131, Article 135. Circular 38/2015 / TT-BTC is amended and supplemented in Clause 64, Clause 65, Article 1 of Circular 39/2014 / TT-BTC.
Regarding VAT, the General Department of Customs requires provincial and municipal customs departments to handle the VAT amount which has been imposed, paid and has not yet been processed by the tax authority to handle VAT refund, then the customs office does. Currently refunded according to regulations.
Based on the reimbursement decision of the customs office, the enterprise shall make an adjustment for the fixed input VAT amount refunded above by the customs office according to regulations.
Source: Customs Newspaper
