Notification of Resolution Results for Individuals Requesting Tax Exemption under DTA, Agreement
At Article 8 of the procedure for resolving tax exemption on imported goods in accordance with International Treaties and Agreements between the Government of Vietnam and the Non-Governmental Organizations of Vietnam, issued along with Decision 2503/QD-TCHQ in 2018, it is stipulated that the results are to be notified to the tax exemption applicant as follows:
In cases where the International Treaty or Agreement specifies the types and quantities of tax-exempt goods, within 3 working days from the date the dossier is sufficiently received, the HQ official drafts a notification letter to be submitted to the Leader of the General Department for dispatch to the tax exemption applicant and to the Customs Department of the province or city where the tax exemption applicant's head office is located, requiring the tax exemption applicant to:
- Provide a list of tax-exempt goods to the Customs Department of the province or city where the applicant's head office is located for issuing a Monitoring Deduction Slip for tax-exempt imported goods (Separate Tax-exempt Quota Sheet, hereinafter referred to as the Monitoring Deduction Slip) according to the annex attached to this Procedure in cases of tax exemption under the Monitoring Deduction Slip.
- Notify the list of tax-exempt goods to the customs authority's system in cases of electronic tax exemption.
In cases where the Prime Minister of the Government of Vietnam decides on the types and quantities of tax-exempt goods, within 3 working days from the date of receiving the notice from the Prime Minister of the Government of Vietnam, the HQ official shall proceed as follows:
a. If the Prime Minister of the Government of Vietnam does not agree with the specific types or quantities of goods, the customs official drafts a notification letter for the Leader of the General Department to sign, informing the tax exemption applicant of the non-approval for tax exemption on those types or quantities of goods.
b. For specific types or quantities of goods that the Prime Minister of the Government of Vietnam agrees to exempt from tax, the customs official drafts a notification letter for the Leader of the General Department to sign, dispatching it to the tax exemption applicant and the Customs Department of the province or city where the tax exemption applicant's head office is located, requiring the execution of:
- Provide a list of tax-exempt goods to the Customs Department of the province or city where the applicant's head office is located for issuing a Monitoring Deduction Slip for tax-exempt imported goods according to the annex attached to this Procedure in cases of tax exemption under the Monitoring Deduction Slip.
- Notify the list of tax-exempt goods to the customs authority's system in cases of electronic tax exemption.
The above constitutes the regulations on notifying the processing results to the tax exemption applicant according to the International Treaty, Agreement.
Sincerely!
