Handling Tax Exemption Dossiers according to DTA, Agreement according to Tracking Ledger

In Clause 1, Article 9 of the Procedure for resolving tax exemption for imported goods under International Treaties, and Agreements between the Government of Vietnam and Non-Governmental Organizations, attached to Decision 2503/QD-TCHQ in 2018, it is stipulated:

Cases of tax exemption based on the Monitoring and Deduction Slip:

Upon receipt of the tax-exempt goods list provided by the tax exemption applicant along with the notification from the General Department of Customs, the Provincial or City Customs Department shall issue the Monitoring and Deduction Slip within 3 working days from the date of receiving a complete dossier.

a) In cases where the list of tax-exempt goods provided by the tax exemption applicant matches the list provided by the General Department of Customs:

The customs official handling the dossier at the Customs Department shall prepare a submission accompanied by 02 original copies of the Tax-Exempt Goods List (01 copy from the tax exemption applicant, 01 copy from the General Department of Customs), 01 original copy of the Monitoring and Deduction Slip, and the report dossier for the department leadership to submit for unit leader approval.

After the unit leader signs the approval and confirms on the 02 original copies of the Tax-Exempt Goods List, the 01 original Monitoring and Deduction Slip, the official will record it in the tax-exempt goods monitoring log, the Monitoring and Deduction Slip, and forward it to the documentation department for sealing and release; return 01 original copy of the Tax-Exempt Goods List and 01 original Monitoring and Deduction Slip to the tax exemption applicant, and retain 01 original copy of the Tax-Exempt Goods List.

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

The customs official handling the dossier at the Customs Department shall prepare a submission accompanied by a draft notification letter to inform the tax exemption applicant of the non-eligibility for the issuance of the Monitoring and Deduction Slip for tax-exempt imported goods and report it to the department leadership for unit leader approval.

After the unit leader signs the approval on the submission and notification letter, the official will forward it to the documentation department for sealing and release, and send it to the tax exemption applicant.

The above is the regulation on handling tax exemption dossiers according to International Treaties and Agreements based on the Monitoring and Deduction Slip.

Respectfully!