The tax-exempt list for the equipment imported in split shipments to be notified in Vietnam?
- What are the procedures of tax exemption in Vietnam?
- What are the instructions for failure to declare the name and tax code of the importer and exporter on the tax-exempt list in Vietnam?
- What are the instructions for solving problems about the notification of the tax-exempt list for the equipment imported in split shipments in Vietnam?
What are the procedures of tax exemption in Vietnam?
Pursuant to the provisions at Point c, Clause 3, Article 31 of Decree 134/2016/ND-CP (amended by Clause 14, Article 1 of Decree 18/2021/ND-CP) regulations on tax exemption procedures are as follows:
“Article 31. Documents and procedures for duty exemption while following customs procedures
3. Procedures for granting duty exemption:
c) Electronic data processing system shall deduct the quantity of imports or exports written on the tax-exempt list.
In case of submission of a physical tax-exempt list, the customs authority shall update and deduct the quantity of goods exported/imported accordingly.
In case of import of a tax-exempt combination or assembly line, the taxpayer shall follow customs procedures at the customs authority responsible for the area where the equipment is installed. When registering the customs declaration, the taxpayer shall provide details about the goods on the declaration. If details about the goods cannot be provided, the taxpayer shall prepare a list of imports according to Form No. 04 in Appendix VIIa hereof via the electronic data processing system or according to Form No. 15 in Appendix VII hereof and enclose it with the customs declaration. Within 15 days from the day on which the last shipment of the combination or assembly line is imported, the taxpayer shall register the tax-exempt list with the customs authority according to Form No. 05 in Appendix VIIa hereof via the electronic data processing system or according to Form No. 16 of Appendix VII hereof.”
Accordingly, the Electronic data processing system automatically deducts the quantity of exported and imported goods corresponding to the quantity of goods on the tax-exempt list.
What are the instructions for failure to declare the name and tax code of the importer and exporter on the tax-exempt list in Vietnam?
Pursuant to the provisions of Section 1 of Official Letter 2370/TCHQ-TXNK in 2021, guiding the failure to declare the name and tax identification number of the importer and exporter on the tax exemption list as follows:
- In case the importer cannot be identified at the time of notification of the tax-exempt list, before registering the customs declaration, the customs authority shall guide the project owner to additionally declare the code and name of importers and exporters in the list of the tax-exempt list.
- In case the list of importers and exporters is more than 15 enterprises, before registering the customs declaration, the customs authority shall guide the project owner to adjust the list of importers and exporters on the tax-exempt list. Accordingly, the project owner shall add the code of the importer and exporter and the name of the importer with the latest import demand to replace it to the list of importers and exporters who have not yet arisen import demand at the target List of exporters and importers on the tax-exempt list.
- In case of declaring the List of Importers and Exporters but the VNACCS system does not recognize the importer, the unit is requested to contact directly the User Support Department - Helpdesk by phone number 19009299 (branch 2 ) and email address bophanhotrotchq@customs.gov.vn.
The tax-exempt list for the equipment imported in split shipments to be notified in Vietnam?
What are the instructions for solving problems about the notification of the tax-exempt list for the equipment imported in split shipments in Vietnam?
Pursuant to the provisions of Section 2, Section 3, Section 4 of Official Letter 2370/TCHQ-TXNK in 2021, guiding the solution of problems, the system only allows registration of declarations using the tax-exempt list after the previous declaration has been used. use the tax-exempt list that has been cleared as follows:
- For problems of notifying the tax-free list for the equipment imported in split shipments:
From November 23, 2020, in case imported goods create fixed assets, the equipment imported in split shipments, the deduction cannot be made according to the provisions of this Decree on the quantity of goods at the time of importation, the customs authority shall guide organizations and individuals to notify the tax-exempt list on the electronic exemption, reduction and refund system.
- For problems, the system only allows the registration of declarations using the tax-exempt list after the previous declaration using that tax-exempt list has been cleared:
+ To ensure the correct management and deduction of tax-free imported goods according to the registered tax-exempt list, the VNACCS system is designed and operated in a way that does not allow declarants to use the tax-exempt list when this tax-exempt list is being used for other customs declarations that have not been cleared yet. . This principle is the same as in the case of using the tax-exempt list, the paper-based deduction monitoring sheet, the deduction must be completed for this customs declaration before it can be converted to the deduction for another customs declaration. Therefore, it is recommended that the Customs Department of Ba Ria - Vung Tau province follow the design of the VNACCS system.
+ In case the customs declaration of imported goods subject to quality inspection has not yet been cleared, in order to continue to register a new customs declaration using the same tax-exempt list, the enterprise using the IDA01 service will call return that customs declaration that has not been cleared, correct the criteria related to the tax-exempt list: tax exemption code, tax-exempt list number, corresponding line number in the tax-exempt list (whereby not declaring at this indicator). After that, the Company can register the next customs declaration using the announced Tax-Exempt List with the customs authority. When the quality inspection results are available from the competent authority, the enterprise uses the IDA01 operation to correct the customs declaration of the shipment pending the quality inspection results and fully declare the criteria on the system.
Thư Viện Pháp Luật
