Handling of Electronic Tax Exemption Dossiers According to International Treaties, Agreements at the Customs Department

Clause 2, Article 9 of the Procedures for Tax Exemption for Imported Goods under International Treaties, Agreements Between the Government of Vietnam and Non-Governmental Entities, promulgated with Decision 2503/QD-TCHQ in 2018, prescribes the handling of electronic tax exemption dossiers as per international treaties, agreements at the Customs Department as follows:

Upon receiving the list of tax-exempt goods submitted by the tax exemption applicant via the System, the customs official processes the dossier by cross-referencing the list of tax-exempt goods submitted by the applicant with the list of tax-exempt goods provided by the General Department of Customs.

a) In the event that the list of tax-exempt goods provided by the exemption applicant matches the list supplied by the General Department of Customs:

- The customs officer processing the dossier prepares the Report Form attached with the dossier to report to the department leadership, who will present it to the unit leadership for approval.

- Assign a general management code according to the structure: Unit registration Code for Tax Exemption List/Year of Registration/Serial Number for cases registered on VNACCS (Example: 34CC-2018-0001).

The general management code is assigned for each tax exemption case. One tax exemption case may include multiple electronic tax exemption lists. The assignment of the general management code is monitored outside the System and updated into the "General Management Code" criterion when approving the electronic Tax Exemption List in the System.

- Input processing result information into the System and accept the Tax Exemption List notification through CTL transactions (code A) and provide feedback to the tax exemption applicant via the electronic data processing system.

b) In the event that the list of tax-exempt goods provided by the exemption applicant does not match the list provided by the General Department of Customs:

- The customs officer processes the dossier by preparing a Report Form regarding the condition not being met for tax exemption, attached with the dossier to report to the department leadership, who will present it to the unit leadership for approval.

- Enter the processing result information into the system and notify the rejection of the Tax Exemption List through CTL transactions (code N), providing feedback to the tax exemption applicant via the electronic data processing system.

The above regulations pertain to the handling of electronic tax exemption dossiers under international treaties, agreements at the Customs Department.

Sincerely!