Which taxes on exports are declared separately in Vietnam?

What are exports?

Based on the provisions in Clause 3, Article 2 of Circular 12/2024/TT-BGTVT, exports are goods with their shipping origin in Vietnam and a destination outside the country.

Which taxes on exports are declared separately in Vietnam?

According to the provisions in Point c, Clause 4, Article 8 of Decree 126/2020/ND-CP, regarding the types of taxes and other revenues belonging to the state budget that are declared deparately, and tax settlement declarations, include:

Taxes declared monthly, quarterly, annually, deparately and tax settlement declarations

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4. Types of taxes and other revenues belonging to the state budget declared separately, include:

a) Value added tax of the taxpayer according to the provisions of Clause 3, Article 7 of this Decree or the taxpayer performing value added tax declaration using the direct method on the value added according to the provisions of the law on value added tax but having a tax liability for value added in real estate transfer activities.

b) Excise tax for taxpayers engaged in export business not yet paying excise tax at the production stage but then not exporting and selling domestically. Excise tax for business establishments purchasing automobiles, aircraft, yachts manufactured domestically which are non-taxable but then changing to taxable use.

c) Tax on exported and imported goods including: Export tax, import tax, safeguard tax, anti-dumping tax, countervailing duty, excise tax, environmental protection tax, value added tax. In the case where exported and imported goods do not need to be declared for each occurrence, follow the guidance of the Ministry of Finance.

d) Resource tax of organizations entrusted to sell seized, confiscated resources; irregular resource exploitation that has been permitted by the competent state authority or does not require permission according to the law.

Thus, the types of taxes on exports declared deparately include:

- Export tax,

- Import tax,

- Safeguard tax,

- Anti-dumping tax,

- Countervailing duty,

- Excise tax,

- Environmental protection tax,

- Value added tax.

In cases where exports do not have to be declared for each occurrence, they shall follow the guidance from the Ministry of Finance.

Which taxes on exports are declared separately in Vietnam? (Image from the Internet)

Where to submit tax declaration documents for exports declared separately in Vietnam?

The location for submitting tax declaration documents for taxpayers incurring tax liabilities for types of taxes declared and paid separately is regulated in Clause 6, Article 11 of Decree 126/2020/ND-CP as follows:

Location for submitting tax declaration documents

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6. Location for submitting tax declaration documents for taxpayers incurring tax liabilities for types of taxes declared and paid separately as stipulated in Point b, Clause 4, Article 45 of the Tax Administration Law at the tax authority directly managing, except for the following cases:

a) Tax declaration documents of cases specified at Points a, d, e, k, Clause 4, Article 8 of this Decree are submitted at the tax authority in the locality where the business activity arises or where the tax liability arises, different from the provincial locality where the taxpayer's headquarters are located.

b) Tax declaration documents for exported, imported goods specified at Point c, Clause 4, Article 8 of this Decree are submitted at the customs authority where the customs declaration is registered.

In the case where exported, imported goods must declare a new customs declaration falling into categories requiring tax payment at export, import under the new customs declaration, the tax declaration documents are submitted at the customs authority where the export, import declaration is initially registered.

c) Corporate income tax declaration documents for capital transfer activities of foreign contractors at the tax authority directly managing the enterprise where the foreign contractor invests capital (including cases where organizations, individuals transferring capital declare on behalf of the foreign contractor and cases where organizations established under Vietnamese law where the foreign contractor invests capital declare on behalf if the transferring organization or individual is also a foreign contractor).

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Thus, the tax declaration documents for exports declared deparately are submitted at the customs authority where the customs declaration is registered.

In cases where exports must declare a new customs declaration included in categories requiring tax payment at the export stage on the new customs declaration, the tax declaration documents are submitted at the customs authority where the initial export declaration is registered.