THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 106/2005/TT-BTC
Hanoi, December 5, 2005
 
CIRCULAR
GUIDING THE COLLECTION, REMITTANCE AND REFUND OF ANTI-DUMPING TAX, ANTI-SUBSIDY TAX AND SECURITIES FOR PAYMENT OF ANTI-DUMPING TAX OR ANTI-SUBSIDY TAX
Pursuant to the Export Tax and Import Tax Law;
Pursuant to the Customs Law;
Pursuant to Ordinance No. 20/2004/PL-UBTVQH of April 29, 2004, on Anti-Dumping of Imports into Vietnam, and Ordinance No. 22/2004/PL-UBTVQH of August 20, 2004, on Anti-Subsidy for Imports into Vietnam;
Pursuant to the Government’s Decree No. 90/2005/ND-CP of July 11, 2005, detailing the implementation of a number of articles of the Ordinance on Anti-Dumping of Imports into Vietnam, and Decree No. 89/2005/ND-CP of July 11, 2005, detailing the implementation of a number of articles of the Ordinance on Anti-Subsidy for Imports into Vietnam;
The Finance Ministry hereby guides the procedures for collection and remittance into the state budget of taxes for anti-dumping of and anti-subsidy for imports into Vietnam; the procedures for refund of temporary anti-dumping tax, anti-subsidy tax amounts or securities for payment of temporary anti-dumping tax or anti-subsidy tax, as follows:
I. TAXABLE OBJECTS:
Import goods which are liable to anti-dumping tax or anti-subsidy tax under the Trade Minister’s decisions.
II. TAXPAYERS:
Organizations and individuals that import goods liable to anti-dumping tax or anti-subsidy tax defined in Section I of this Circular shall be anti-dumping tax or anti-subsidy taxpayers.
III. TAX CALCULATION BASES AND METHOD:
1. Tax calculation bases:
Bases for calculating anti-dumping tax or anti-subsidy tax include quantity of import goods, tax calculation price, tax calculation exchange rate and tax rate.
1.1. Quantity of goods means the quantity of import goods on which anti-dumping tax or anti-subsidy tax is imposed;
1.2. Tax calculation price and exchange rate shall comply with regulations on import tax;
1.3. Anti-dumping tax or anti-subsidy tax rate means the rate decided by the Trade Minister.
2. Tax calculation method:
Anti-dumping                    Quantity of import goods                       Tax
           tax or           =         on  which anti-dumping tax or       x      calculation     x     Tax rate
   anti-subsidy tax                anti-subsidy tax is imposed                    price
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