THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 05/2009/TT-BTC
Hanoi, January 13, 2009
 
CIRCULAR
GUIDING CUSTOMS PROCEDURES, IMPORT TAX AND EXPORT TAX AND TAX ADMINISTRATION WITH RESPECT TO IMPORTS AND EXPORTS UNDER THE GOVERNMENT’S RESOLUTION NO. 30/2008/NQ-CP DATED DECEMBER 11, 2008
Pursuant to the Government’s Resolution No. 30/2008/NQ-CP dated December 11, 2008, on urgent measures to curb economic decline, maintain economic growth and assure social security;
Pursuant to the Government’s Decree No.118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides simplified customs procedures; import tax and export tax and tax administration with respect to imports and exports under the Governments Resolution No. 30/2008/NQ-CP dated December 11, 2008, on urgent measures to curb economic decline, maintain economic growth and assure social security, as follows
1. Scope of application:
This Circular guides simplified customs procedures; import tax and export tax and tax administration with respect to imports and exports under the Government’s Resolution No. 30/2008/NQ-CP dated December 11, 2008,on urgent measures to curb economic decline, maintain economic growth and assure social security.
2. Criteria for determining goods owners with a good record of customs law observance
A goods owner with a good record of customs law observance is a person who meets the following conditions:
2.1. If carrying out import or export activities within 365 days counting from the date of registration of a customs declaration for an imported or exported goods lot, he/she has been determined by the customs office as:
a/ Having not yet been handled for cross-border smuggling or illegal transportation of goods;
b/ Having not yet been handled for tax evasion or fraud;
c/ Having not et been handled for other illegal acts (including false declaration resulting in a lower payable tax amount or a higher tax amount eligible for reduction, exemption or refund) subject to a fine falling under the sanctioning competence of directors of provincial-level Customs Departments as stipulated in the Ordinance on Handing of Administrative Violations; or having been sanctioned not more than thrice with a fine falling under the competence of directors of district-level Customs Sub-departments.
2.2. Owing no tax debts overdue for more than 90 days, counting from the deadline for tax payment, at the time of registration of the customs declaration;
2.3. Paying value-added tax by the credit method.
3. Criteria for determining taxpayers meeting the conditions specified at Point a, Clause 4, Article 42 of the Tax Administration Law:
A taxpayer meeting the conditions specified at Point a, Clause 4, Article 42 of the Tax Administration Law, is a person who:
a/ Has a good record of customs law observance as prescribed at Point 2;
b/ Owes no overdue tax debts and fines for late tax payment at the time of registration of the customs declaration.