Draft Decree stipulating the management of customs for goods exported and imported through electronic commerce is being submitted for public consultation online.
Article table of contents
Regulations on Tax for Imported and Exported Goods Transacted via E-commerce - Illustrative Image
This draft specifies the subjects liable for tax, subjects exempt from tax; tax exemption, tax reduction, tax refund, non-tax collection, overpaid tax handling, tax determination; tax payment deadlines for exported and imported goods transacted via e-commerce as follows:
1. Subjects liable for tax, subjects not liable for tax
Cases subject to export tax, import tax, special consumption tax, environmental protection tax, value-added tax are implemented following the regulations of the law on export tax, import tax, law on special consumption tax, law on environmental protection tax, law on value-added tax and guiding documents.
2. Tax exemption
- Export tax and import tax exemption for exported and imported goods transacted via e-commerce is implemented following the regulations of the law on export tax, import tax, and guiding documents.
- Dossiers, tax exemption procedures for export tax and import tax are carried out following the regulations of the tax law, tax administration law, and guiding documents.
3. Tax refund
- Cases of refund for export tax, import tax, special consumption tax, environmental protection tax are carried out following the regulations of the law on export tax, import tax, law on special consumption tax, law on environmental protection tax, and guiding documents.
- Tax refund dossiers, classification of tax refund dossiers, procedures for refunding export tax, import tax, special consumption tax, environmental protection tax are carried out following the regulations of the tax law, tax administration law, and guiding documents.
4. Tax reduction, non-tax collection, overpaid tax handling
- Cases of tax reduction, non-tax collection of export tax, import tax, reduction of special consumption tax, environmental protection tax, handling of overpaid tax are carried out following the regulations of the law on export tax, import tax, law on special consumption tax, law on environmental protection tax, tax administration law, and guiding documents.
- Dossiers, procedures for tax reduction, non-collection of export tax, import tax, reduction of special consumption tax, environmental protection tax, and handling of overpaid tax are carried out following the regulations of the tax law, tax administration law, and guiding documents.
5. Tax determination
Cases of tax determination, procedures, and authority for tax determination for exported and imported goods transacted via e-commerce are implemented following the regulations of the Tax Administration Law and guiding documents.
6. Tax payment deadlines
The tax payment deadlines for exported and imported goods transacted via e-commerce are implemented following the regulations of the law on export tax, import tax.
In cases where customs authorities conduct tax determination, the tax payment deadlines are implemented following the regulations of the Tax Administration Law and guiding documents.
See more details of this Draft Decree HERE.
Nguyen Trinh
