THE MINISTRY OF FINANC
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 18/2005/TT-BTC
Hanoi, March 8, 2005
 
CIRCULAR
AMENDING AND SUPPLEMENTING A NUMBER OF POINTS OF THE FINANCE MINISTRY’S CIRCULAR No. 119/2003/TT-BTC OF DECEMBER 12, 2003 WHICH GUIDES THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 149/2003/ND-CP OF DECEMBER 4, 2003 DETAILING THE IMPLEMENTATION OF THE SPECIAL CONSUMPTION TAX LAW AND THE LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE SPECIAL CONSUMPTION TAX LAW
Pursuant to May 20, 1998 Special Consumption Tax (SCT) Law No. 05/1998/QH10;
Pursuant to June 17, 2003 Law No. 08/2003/QH11 Amending and Supplementing a Number of Articles of the SCT Law;
Pursuant to the Government’s Decree No. 149/2003/ND-CP of December 4, 2003 detailing the implementation of the SCT Law and the Law Amending and Supplementing a Number of Articles of the SCT Law;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government Office’s Official Dispatch No. 1287/VPCP-KTTH of March 19, 2004 correcting the time limit for business establishments to submit SCT settlements and Official Dispatch No. 227/VPCP-KTTH of January 14, 2005 announcing the Prime Minister’s opinions on SCT on cars of under 24 seats imported into export-processing zones,
The Finance Ministry hereby guides the amendments and supplements to a number of points in its Circular No. 119/2003/TT-BTC of December 12, 2003 guiding the implementation of the Government’s Decree No. 149/2003/ND-CP of December 4, 2003 as follows:
1. To amend and supplement Section II of Part A as follows:
1.1. To amend Point 1, Section II of Part A into new Point 1 as follows:
“1. Goods, including those sold to, or processed for, export-processing enterprises, excluding cars of under 24 seats sold to export-processing enterprises, which are directly exported to foreign countries by production and/or processing establishments.
Establishments that have SCT-free goods prescribed at this Point must have dossiers proving that their goods have been actually exported, concretely as follows:
- Goods sale contracts or contracts on processing for foreign countries.
- Invoices on export goods sale, goods delivery, or payment of processing remuneration.
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