THE MINISTRY OF FINANCE
-------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
------------
No: 91/2002/TT-BTC
Hanoi, October 11, 2002
 
CIRCULAR
AMENDING AND SUPPLEMENTING CIRCULAR No. 68/2001/TT-BTC OF AUGUST 24, 2001 GUIDING THE REFUND OF COLLECTED AMOUNTS ALREADY REMITTED INTO THE STATE BUDGET
For the refund of collected export or import goods price difference amounts already over-remitted into the State budget, the Finance Ministry hereby guides amendments and supplements to Circular No.68/2001/TT-BTC of August 24, 2001 guiding the refund of collected amounts already remitted into the State budget, as follows:
I. To supplement Item 1.3, Point 1 and add Points 8 and 9 to Section I of the Finance Ministry’s Circular No.68/2001/TT-BTC of August 24, 2001 as follows:
"1.3. The collected amounts shall be refunded when the clearing thereof against the
The refund of collected export or import goods price difference amounts over-remitted into the State budget shall be effected by the Finance Ministry (the customs offices shall not refund such amounts to the units in form of clearing them against the export or import goods price difference amounts to be collected and remittable into the State budget from the following period’s export or import goods lots)."
"8. The units collected export or import goods price difference amounts already remitted into the State budget are larger than their remittable collected price difference amounts in the following cases:
- Due to errors made by the units in the course of self-declaration for calculating collected export or import goods price differences to be remitted into the State budget with the customs offices upon
- Actually exported or imported goods volumes are smaller than those inscribed in the customs declaration forms.
- The customs offices decide to reduce export or import tax due to the decrease of export or import tax calculation prices as compared with tax calculation prices declared by the units themselves upon carrying out the goods exporting or importing procedures.