THE MINISTRY OF FINANCE
Official Dispatch No. 8356/BTC-TCHQ dated June 28, 2013 of the Ministry of Finance guiding the in-advanced determination of codes, values and time limit for tax payment prescribed in the provisions of the Law on Tax Administration which is amended and supplemented
Respectfully to: The Customs Departments of provinces and cities
Pursuant to the Law on amending and supplementing a number of articles of the Law on Tax administration dated 20/11/2012, taking effect on 01/07/2013, while waiting promulgation of documents detailing the implementation of this Law, the Ministry of Finance guides Customs Departments of provinces and cities to implement some contents as follows:
I. Time limit for tax payment
1. Time limit for tax payment applicable to export and import goods shall comply with provision in clause 3 Article 42 of the Law on Tax administration amended and supplemented in clause 11 Article 1 of Law on amending and supplementing a number of articles of the Law on Tax administration, in which conditions for application of 275-day time limit for tax payment, from the day of register of customs declaration for import goods being raw materials, supplies for production of export goods are specifies as follows:
a) Taxpayers must have facilities for production of export goods in Vietnam’s territory suitable with raw materials, supplies imported for production of export goods (on the basis of commitments of enterprises and taking responsibility before law on commitments); Customs offices must check in reality at enterprises with risk signs as guidance of the General Department of Customs;
b) Taxpayers already operated export and import for at least 02 consecutive years counted to dated of registering the customs declaration for the consignment of raw materials, supplies imported for production of export goods, and during 02 these years, taxpayers have been defined by customs offices as follows:
b.1) Not subject to handling on acts of smuggle, illegal transport of goods across the border;
b.2) Not subject to handling on acts of tax avoidance, tax fraud;
c) Taxpayers have no debts of overdue tax amounts, not delay for payment of fines involving export and import goods at time of registering declaration;
d) Taxpayers are not sanctioned by competent state management agencies for violations in accounting field for 02 consecutive years counted from the day of registering customs declaration and before that;
e) Payment of raw materials, supplies that are imported for export production must be performed through bank. Payment cases that are considered as payment via bank shall be handled in same manner as specified in clause 4 Annex I promulgated together with the Circular No. 194/2010/TT-BTC.
In case of indirect import, trustee must meet full conditions above and have contract of import entrustment; the person receiving import entrustment must meet conditions specified in points b, c, d, e mentioned above.
In case where mother company imports and provides for member companies or member companies import to provide for affiliated units of member companies or a member company imports to provide for other member company, affiliated units of mother company, affiliated units of member companies, and other member companies must meet full conditions above; the importing mother company or member company must meet conditions specified in points b, c, d, e mentioned above and provide list of member units, affiliated units, which have been registered to tax agencies, for the customs offices where doing procedures.
2. Goods for business of temporary import for re-export including case of send in bonded warehouses for temporary import for re-export must temporarily pay concerned tax kinds (as goods imported for business) into the deposit account of customs offices opening in treasuries; when re-exporting, these amounts shall be returned.
3. Time limit for tax payment applicable to some specific cases, excluding case of being permitted for cumulative payment of tax debts specified in clause 25 Article 1 of the Law amending and supplementing a number of articles of Law on tax administration:
