How are Export Tax Reduction Applications Regulated? How is the Export Tax Reduction Application Form Regulated?
How is the dossier for requesting export tax reduction regulated?
The dossier for requesting export tax reduction is specifically regulated in Clause 2 Article 32 of Decree 134/2016/ND-CP, as amended and supplemented by Clause 16 Article 1 of Decree 18/2018/ND-CP guiding the Law on Export and Import Taxes, accordingly:
The dossier for requesting a tax reduction includes:
- An Official Dispatch requesting tax reduction from the taxpayer sent through the electronic data processing system of the customs authority according to the information criteria in Form No. 3 Appendix VIIa or an official letter requesting a tax reduction according to Form No. 08 in Appendix VII issued with Decree 134/2016/ND-CP: 01 original copy;
- Insurance contract, notice of compensation payment from the insurance organization (if any), in case the insurance contract does not include tax compensation, confirmation from the insurance organization is required; contract or compensation agreement from the carrier for losses caused by the carrier (if any): 01 photocopy;
- Minutes confirming the cause of damage from the local authorities where the damage occurred (minutes confirming the fire incident from the local fire prevention and control police; confirmation document from one of the relevant agencies, organizations such as: Commune-level police, People's Committee of the commune, commune-level town; Management Board of the industrial park; Management Board of the export processing zone; Management Board of the economic zone; Management Board of the border gate; Maritime Administration; Aviation Administration where the force majeure event occurred causing damage to imported materials, machinery, equipment): 01 original copy;
- Certificate of inspection from the inspection service business regarding the quantity of lost goods or the actual loss rate of goods: 01 original copy.
How are the procedures for export tax reduction regulated?
According to the regulations in Clause 3 Article 32 of Decree 134/2016/ND-CP, as amended and supplemented by Clause 16 Article 1 of Decree 18/2018/ND-CP, it is regulated as follows:
Export and import tax reduction
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3. Procedures and authority for tax reduction:
a) Taxpayers submit the dossier to the Customs Sub-department where the customs procedures are carried out at the time of customs clearance or no later than 30 working days from the date of the document confirming the extent of damage, loss;
b) If the taxpayer submits a complete dossier at the time of customs clearance, the Customs Sub-department examines the dossier, inspects the goods, checks the conditions for tax reduction, and grants the tax reduction within the customs clearance period in accordance with Article 23 of the Customs Law;
c) If the taxpayer submits the dossier after the time of customs clearance:
Within 30 days from the date of receiving the complete dossier, the Provincial or Municipal Customs Department is responsible for compiling the file, verifying the information, appraising the accuracy and completeness of the dossier, and deciding the tax reduction according to Form No. 12 Appendix VII issued with this Decree or notifying the taxpayer of the reasons for not being eligible for tax reduction and the amount of tax payable. If the dossier is incomplete, the customs authority shall notify the taxpayer within 03 working days from the date of receiving the dossier.
In cases where it is necessary to inspect the actual goods that have passed the customs supervision area to have sufficient basis for tax reduction resolution, a post-clearance inspection decision at the taxpayer's headquarters shall be issued and the tasks regulated in this point shall be performed within a maximum of 40 days from the receipt of the complete dossier.
Therefore, to receive export tax reduction, the taxpayer needs to submit the dossier to the Customs Sub-department where the customs procedures are carried out at the time of customs clearance or no later than 30 working days from the date of the document confirming the extent of damage, loss.
Within 30 days from the receipt of the complete dossier, the Provincial or Municipal Customs Department is responsible for compiling the file, verifying the information, appraising the accuracy and completeness of the dossier, and deciding the export tax reduction.
How is the export tax reduction request form regulated?
The export tax reduction request form is regulated in Form No. 08 in Appendix VII issued with Decree 18/2021/ND-CP:
Download the export tax reduction request form here.
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