What are the current regulations on the places for submitting VAT declaration documents for imported and exported goods in Vietnam?
What taxes are exports and imports subject to?
Pursuant to Point c, Clause 4, Article 8 of Decree No. 126/2020/ND-CP stipulating as follows:
Taxes declared monthly, quarterly, annually, separately; tax finalization
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4. The following taxes and other amounts shall be declared separately:
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c) Tax on exports and imports, including: export duty, import duty, safeguard duty, anti-dumping tax, countervailing duty, excise tax, environment protection tax, VAT. The Ministry of Finance shall specify the cases in which separate declaration of tax on exports and imports is not required.
Thus, exports and imports are subject to export duty, import duty, safeguard duty, anti-dumping tax, countervailing duty, excise tax, environment protection tax, VAT.
What are the current regulations on the places for submitting VAT declaration documents for imported and exported goods in Vietnam?
What is the time for calculating VAT on imported and exported goods?
According to the provisions of Clause 6, Article 8 of Circular No. 219/2013/TT-BTC on the time for calculating VAT for imported goods as follows:
Time for calculating VAT
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6. For imported goods, VAT shall be calculated when the customs declaration is registered.
At the same time, Article 25 of the 2014 Law on Customs in Vietnam stipulates the time for submission of customs documents as follows:
Time limit for submission of customs documents
1. The customs declarations shall be submitted:
a/ After goods are transported to places notified by customs declarants and at least 4 hours before the exit of vehicle regarding to exported goods; , at least 2 hours before the exit of vehicle regarding exported goods delivered by express delivery services;
b/ Before goods arrive at border checkpoints or within 30 days after goods arrive at border checkpoints regarding to imported goods;
c/ As prescribed in Clause 2, Article 69 of this Law.
2. Customs declarations are valid for customs formalities within 15 days from the day on which they are registered.
3. The time limit for submission of relevant documents in customs documents:
a/ Regarding to e-customs declaration, when customs authorities conduct examination of customs documents and physical inspection of goods, customs declarants shall submit paper documents in customs documents, except documents which are already available in the national single- window communication system;
b/ Regarding to paper customs declarations, customs declarants shall submit relevant documents when registering their customs declarations.
Thus, the time for calculating VAT on imported and exported goods is the time of customs declaration registration.
In addition, the customs declarations shall be submitted:
- After goods are transported to places notified by customs declarants and at least 4 hours before the exit of vehicle regarding to exported goods; at least 2 hours before the exit of vehicle regarding exported goods delivered by express delivery services;
- Before goods arrive at border checkpoints or within 30 days after goods arrive at border checkpoints regarding to imported goods;
What are the regulations on the places for submitting VAT declaration documents for imported and exported goods in Vietnam?
Pursuant to Article 45 of the 2019 Law on Tax Administration in Vietnam stipulating as follows:
Receiving authorities
1. Taxpayers shall submit tax declaration dossiers at their supervisory tax authorities.
2. Receiving authorities of tax declaration dossiers submitted through the single-window system shall be specified by the regulations of the single-window system.
3. Receiving authorities of customs dossiers of exports and imports are specified by the Law on Customs.
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Thus, Article 22 of the 2014 Law on Customs in Vietnam stipulates as follows:
Places of customs formalities
1. Places of customs formalities are places where customs authorities receive, register and verify customs documents and conduct physical inspection of goods and vehicles.
2. Places where customs documents are received, registered and examined are head offices of Customs Departments or Customs Sub-Departments.
Thus, places of customs formalities are places where customs authorities receive, register and verify customs documents and conduct physical inspection of goods and vehicles.
Places where customs documents are received, registered and examined are head offices of Customs Departments or Customs Sub-Departments.
Thus, the place to submit tax declaration documents will be the customs authorities receiving, registering and verifying customs documents and conducting physical inspection of goods and vehicles.
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