What are the cases where customs declaration for exported goods is not required in Vietnam?

What are the cases where customs declaration for exported goods is not required in Vietnam?

Under Clause 2, Article 16 of Circular 219/2013/TT-BTC, the conditions for deducting and refunding input VAT on exported goods and services are stipulated as follows:

Conditions for deducting and refunding input VAT on exported goods and services

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2. If customs procedure has been completed in accordance with instructions of the Ministry of Finance: the customs declaration.

If the taxpayer exported goods software programs in the form of physical packages, the customs declaration must be made similarly to ordinary goods in order to deduct input VAT.

The customs declaration is not needed in the following cases:

- The software and export exported via electronic means. The taxpayer must follow the procedure for certifying that the buyer has received the exported services or software via electronic means in accordance with the laws on electronic commerce.

- The construction or installation executed overseas or in free trade zones.

- Supply of electricity, water, stationery, and goods serving every day life of export processing company, including food and consumables (including personal protective equipment).

Thus, a customs declaration for exported goods is not required in Vietnam in the following cases:

- The software and export exported via electronic means. The taxpayer must follow the procedure for certifying that the buyer has received the exported services or software via electronic means in accordance with the laws on electronic commerce.

- The construction or installation executed overseas or in free trade zones.

- Supply of electricity, water, stationery, and goods serving every day life of export processing company, including food and consumables (including personal protective equipment).

What are the cases where customs declaration for exported goods is not required in Vietnam? (Image from the Internet)

What are the methods of registration of customs declarations in Vietnam?

Under the provision of Article 30 of Customs Law 2014 on registration of customs declarations:

Registration of customs declarations

1. Methods of registration of customs declarations are prescribed as follows:

a/ E-customs declarations shall be electronically registered;

b/ Paper-customs declarations shall be registered directly with custom offices.

2. Customs declarations may be registered after customs authorities accept the declaration of customs declarants. The registration date shall be stated in customs declarations.

In case the registration of customs declaration is rejected, customs authorities shall provide explanation in writing or by electronic method to customs declarants.

Thus, the methods of registration of customs declarations are prescribed as follows:

- E-customs declarations shall be electronically registered;

- Paper-customs declarations shall be registered directly with customs authorities.

What are the regulations on risk management in tax administration by customs authorities in Vietnam?

According to Article 9 of the Law on Tax Administration 2019, the regulations on risk management in tax administration by customs authorities are as follows:

- Tax authorities shall implement risk management in taxpayer registration, tax declaration, tax payment, tax debts, tax enforcement, tax refund, tax audit, tax inspection, management and use of invoices, records and other tax administration tasks.

- Customs authorities shall implement risk management in tax declaration, tax refund, tax cancellation, tax audit, tax inspection and other tax administration tasks.

- Implementation of risk management mechanism in tax administration includes collecting, processing information, data related to taxpayers; formulating criteria of tax administration; evaluating regulatory compliance of taxpayers; categorizing levels of risk in tax administration and organizing the implementation of suitable tax administration measures.

- Evaluation of regulatory compliance of taxpayers and categorization of levels of risk in tax administration:

+ Assessment of regulatory compliance of taxpayers shall be conducted based on systems of criteria, information on work history of taxpayers, compliance processes and cooperating relationships with tax authorities in implementing tax provisions, and rate of tax violations;

+ Categorization of levels of risk in tax administration shall be conducted based on the regulatory compliance of taxpayers. During the categorization of risk levels, tax authorities shall consider relevant contents, including information on risk signs; signs, actions of tax administration violations; information from results of operations of tax authorities, other relevant authorities as prescribed in this Law;

+ Tax authorities shall use the results of evaluation of taxpayers’ regulatory compliance and categorization of levels of risk in tax administration to implement suitable measures of tax administration.

- Tax authorities shall utilize information technology systems so as to automatically integrate and process data for the application of risk management in tax administration.

- The Minister of Finance shall stipulate criteria for evaluation of taxpayers' regulatory compliance, categorization of risk levels and application of risk management in tax administration.