Are goods imported from export processing enterprises into the domestic market taxable in Vietnam?
Are goods imported from export processing enterprises into the domestic market taxable in Vietnam?
Based on the provisions in Clause 11, Article 26 of Decree 35/2022/ND-CP specifically applied to export processing zones and enterprises, it is stipulated as follows:
Specific provisions applied to export processing zones and export processing enterprises
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11. Export processing enterprises are allowed to sell goods into the domestic market. Goods imported from export processing enterprises and export processing zones into the domestic market are subject to tax in accordance with the provisions of law on export and import tax.
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At the same time, based on Clause 2, Article 2 of Decree 134/2016/ND-CP, it is stipulated:
Tax Liabilities
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- Goods exported from the domestic market into export processing enterprises, export processing zones, bonded warehouses, customs warehouses, and other non-tariff areas in accordance with the provisions in Clause 1, Article 4 of the Law on Export and Import Tax; goods imported from export processing enterprises, export processing zones, bonded warehouses, customs warehouses, and other non-tariff areas in accordance with the provisions in Clause 1, Article 4 of the Law on Export and Import Tax into the domestic market.
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Accordingly, under the above regulations, goods imported from export processing enterprises into the domestic market are subject to import tax.
Are goods imported from export processing enterprises into the domestic market taxable in Vietnam? (Image from the Internet)
What is the tax payment deadline for goods imported from export processing enterprises into the domestic market in Vietnam?
The tax payment deadline for goods imported from export processing enterprises into the domestic market is determined based on Clause 1, Article 4 of Decree 134/2016/ND-CP:
Tax payment deadline, guarantee, and deposit of tax amount
1. The tax payment deadline stipulated in Article 9 of the Law on Export and Import Tax applies to goods exported and imported subject to tax according to the provisions of tax law.
Referencing Article 9 of the 2016 Law on Export and Import Tax which stipulates the tax payment deadline as follows:
Tax Payment Deadline
1. Exported and imported goods subject to tax must be taxed before clearance or release of goods according to the provisions of the Customs Law, except for the cases specified in Clause 2 of this Article.
In cases where the tax payment is guaranteed by a credit institution, goods may be cleared or released, but late payment interest must be paid according to the provisions of the Tax Administration Law from the date of clearance or release of goods to the date of tax payment. The maximum guarantee period is 30 days from the date of registration of the customs declaration.
In cases where the tax payment has been guaranteed by a credit institution but the guarantee period ends and the taxpayer has not paid the tax and late payment interest, the guaranteeing institution is responsible for paying the full tax and late payment interest on behalf of the taxpayer.
2. Taxpayers who are entitled to preferred policies according to the provisions of the Customs Law shall be allowed to pay taxes for customs declarations that have been cleared or released during the month no later than the tenth day of the following month. Beyond this deadline, if the taxpayer has not paid the tax, full tax debt and late payment interest must be paid according to the provisions of the Tax Administration Law.
Goods imported from export processing enterprises into the domestic market subject to tax must be taxed before clearance or release of goods according to the provisions of the 2014 Customs Law, except in cases where taxpayers who are entitled to preferred policies according to the provisions of the 2014 Customs Law are allowed to pay taxes for customs declarations that have been cleared or released during the month no later than the tenth day of the following month.
If this deadline is exceeded and the taxpayer has not paid the tax, full tax debt and late payment interest must be paid according to the provisions of the 2006 Tax Administration Law (However, this document has expired and has been replaced by the 2019 Tax Administration Law).
+ In cases where the tax payment is guaranteed by a credit institution, goods may be cleared or released, but late payment interest must be paid according to the provisions of the Tax Administration Law from the date of clearance or release of goods to the date of tax payment. The maximum guarantee period is 30 days from the date of registration of the customs declaration.
+ In cases where the tax payment has been guaranteed by a credit institution but the guarantee period ends and the taxpayer has not paid the tax and late payment interest, the guaranteeing institution is responsible for paying the full tax and late payment interest on behalf of the taxpayer.
What are regulations on duty payment guarantee for goods imported from export processing enterprises into the domestic market in Vietnam?
Based on the provisions of Clause 2, Article 4 of Decree 134/2016/ND-CP, the duty payment guarantee for goods imported from export processing enterprises into the domestic market is performed in one of two forms:
(1) Separate guarantee is when a credit institution operating under the provisions of the Law on Credit Institutions 2010 (However, this document has expired and has been replaced by the 2024 Law on Credit Institutions) commits to guarantee the full performance of the tax payment obligation for one customs declaration for exported or imported goods;
(2) General guarantee is when a credit institution operating under the provisions of the Law on Credit Institutions 2010 (However, this document has expired and has been replaced by the 2024 Law on Credit Institutions) commits to guarantee the full performance of the tax payment obligation for two or more customs declarations for exported or imported goods at one or multiple Customs Sub-Departments. The general guarantee is reduced progressively, restored corresponding to the tax amount paid;
Note:
+ In cases where a credit institution provides a separate or general guarantee, but the guarantee period for each declaration has expired and the taxpayer has not paid tax and late payment (if any), the guaranteeing institution must pay the full tax and late payment interest on behalf of the taxpayer into the state budget based on information from the customs electronic data processing system or notification from the customs authority;
+ The content of the guarantee letter, submission of the guarantee letter, and the checking, monitoring, and handling of the guarantee letter are made in accordance with the provisions of law on tax administration.
