What documents are included in the dossier for requesting a reduction in import tax in Vietnam?
What documents are included in the dossier for requesting a reduction in import tax in Vietnam? - Ms. Lan (Hai Phong)
What documents are included in the dossier for requesting a reduction in import tax in Vietnam?
Pursuant to Clause 2 Article 32 of the Decree 134/2016/NĐ-CP (amended by Clause 16 and 20, Article 1 of the Decree 18/2021/NĐ-CP) stipulating export and import duty reduction as follows:
Export and import duty reduction
...
2. An application for duty reduction consists of:
a) The written request form sent via the electronic data processing system of the customs authority according to Form No. 3 in Appendix VIIa or Form No. 08 in Appendix VII hereof: 01 original copy;
b) The insurance contract or insurance payout notice issued by the insurer (if any), or the insurer’s confirmation if the insurance contract does not cover tax indemnification; the contract or agreement on compensation issued by the shipping company in case the damage is caused by the shipping company (if any): 01 photocopy;
c) A confirmation of damage issued by a local authority e.g. confirmation of conflagration issued by the local fire department, confirmation issued by one of the following bodies: police authority of the commune, the People’s Committee of the commune; management board of the industrial zone, export processing zone or economic zone; border checkpoint management board; port authority, airport authority where the force majeure event (natural disaster, epidemic, accident) occurs and causes damage to the imported materials or equipment: 01 original copy.
d) Confirmation of loss or damage of goods issued by an assessment service provider: 01 original copy.
...
As regulations above, the dossier for requesting a reduction in import tax in Vietnam includes following documents:
- A request for tax reduction from a taxpayer sent through the electronic data processing system of the customs authority, or a request for tax reduction (1 original)
- The insurance contract or insurance payout notice issued by the insurer (if any)
Note: a confirmation by the insurer is required if the insurance contract does not specify tax indemnification
- The compensation agreement issued by the shipping company in case the damage is caused by the shipping company (if any): 01 photocopy
- A confirmation of damage issued by a local authority e.g. confirmation of conflagration issued by the local fire department
- 01 original copy of the confirmation issued by one of the following bodies where the force majeure event where the force majeure event (natural disaster, epidemic, accident) occurs and causes damage to the imported materials or equipment:
+ Police authority of the commune
+ The People’s Committee of the commune
+ Management board of the industrial zone
+ Management board of export processing zone
+ Management board of economic zone
+ Border checkpoint management board
+ Port authority
+ Airport authority
- Confirmation of loss or damage of goods issued by an assessment service provider: 01 original copy.
What documents are included in the dossier for requesting a reduction in import tax in Vietnam?
Where do taxpayers submit their documents to complete the import tax reduction procedure in Vietnam?
Pursuant to Clause 3.a Article 32 of the Decree 134/2016/NĐ-CP stipulating export and import duty reduction as follows:
Power to grant duty reduction:
...
3. Power to grant duty reduction:
a) The taxpayer shall submit an application to the customs official while following customs procedures or within 30 working days from the issuance date of the confirmation of loss or damage of goods;
...
As regulations above, the taxpayer shall submit an application to the customs official while following customs procedures or within 30 working days from the issuance date of the confirmation of loss or damage of goods.
What are grounds for the import tax reduction in Vietnam?
Pursuant to Article 18 of the Law on Export and import duties in 2016 stipulating tax reduction as follows:
Tax reduction
1. Exports and imports that are damaged or lost under customs supervision and the damage or loss is verified by a competent organization, tax reduction shall be granted.
The level of reduction shall be proportional to the loss of goods. Tax is exempt if the exports or imports are completely damaged or lost.
2. The procedures for tax reduction shall comply with regulations of law on tax administration.
As regulations above, exports and imports that are damaged or lost under customs supervision and the damage or loss is verified by a competent organization, tax reduction shall be granted.
The level of reduction shall be proportional to the loss of goods. Tax is exempt if the exports or imports are completely damaged or lost.
Therefore, the level of reduction shall be proportional to the loss of goods.
Best regards!
