Procedures proposed regulations exempt tariffs

In the draft, the Ministry of Finance has proposed specific provisions: Goods exported or imported by organizations, foreign individuals are entitled to privileges and immunities; tax exemption for the luggage of people on exit and entry; tax exemption for movable assets of organizations and individuals; tax exemption for gifts, gift; norms and conditions for tax exemption for goods traded and exchanged by border residents; goods of foreign traders sold in border markets; tax exemption for goods exported or imported for processing; tax exemption for goods imported for production of export goods ...

The procedures for tax exemption

According to the draft, for the case not notified the list of goods for export and import tax exemption, taxpayers must calculate, declare exemption amount for each item (except for goods imported by image processing), as the customs declaration for the case to tax. Customs offices bases exempt records, the proposed tax exemption for comparison with the current provisions to exempt procedures for each customs declaration prescribed.

Where the customs authorities checked, identified exports, imports not subject to such tax exemption shall declare the procedure to collect taxes and penalties (if any) in accordance with (* ).

Cases exempted from export tax and import tax under the provisions of Clause 23, Article 16 of the Law on Export and Import Tax, taxpayers themselves determine the amount of tax-free and proposal writing (accompanied Profile relating) to the General Department of Customs reports suggested the Finance Ministry to the Prime Minister to consider tax exemption. General Administration of Customs to check the entire file. If records are incomplete or need to clarify the reason for the tax exemption, it may require additional documents. Once there is sufficient objective grounds, the draft Customs Department dispatch reported the Ministry of Finance to the Prime Minister. Pursuant to the guidance of the Prime Minister, the Ministry of Finance has written notices sent to taxpayers and the customs authorities concerned to implement. Customs authorities where the procedures for export and import of goods made free of export duties, import duties on some goods have been the Prime Minister to allow duty-free or collect enough taxes in accordance with the direction of Prime Minister.

For the case must notify the list of exports, duty-free imports, the taxpayers, customs authorities carried out under the guidance (*); automation systems and reconciling the quantity of goods exported and imported respectively with the number of goods on the list of duty-free goods.

Where the notification list of goods exports, duty-free import of paper, in addition to customs procedures with the guidance (*), the customs authorities updated the number, tracking and reconciling the goods were exported, imported duty free vote on the original reconciliation monitoring of taxpayers and certify according to regulations, save one snapshot list of export goods, duty-free import and stock deduction indicate the name, quantity duty-free goods for export, import tariffs and export documents, import (including the case of the subject goods exempt from transfer tax exempt for other objects).

In case of import tax exemption as combinations, chains, have made many trips to import into a complex assembly of complete lines, can not be made unless backed by number of goods at the time of importation is done deduct after the end of the import of goods from the combination, the following line: Organizations and individuals that import shipments to assemble each combination, machinery lines at 1 Departments customs and the expected time to complete the import combination, necklaces.

At the time of importation, organizations and individuals must declare details of quantity, name specific goods actually imported goods and commodities specify combinations, machinery belongs in the list of goods approved for tax exemption newspaper.

Within 15 days of the end of the last consignment import of each combination, chain, organizations and individuals are responsible for synthesis of import declarations to customs inspection and subtraction back amount of each combination, machinery and equipment on reconciliation monitoring slip.

Director General of Customs shall decide each particular case can not be made unless backed by number of goods at the time of import and organize the post-clearance checks to determine the goods by organizations and individuals Statistics exemption of import tax declaration fact whether or not used for proper purposes in accordance with current regulations and implementing regulations if handled according to organizations and individuals with violations.

According to the draft, the customs authorities only the tax exemption for cases of registration of customs declarations after the notification list. In case of registration of customs declarations arising before the date of notification list, the Customs Department where the procedures for export and import in coordination with the competent Customs Department received notification where the list of goods exports , duty-free import address each specific case.

Where the notification list of goods exports, duty-free import of paper, all imports of goods recorded in the ballot reconciliation monitoring, the customs authorities where the procedures for final confirmation votes on the original track reconciliation by the taxpayers, save 01 copies, giving taxpayers 1 copies and send the originals to the customs office where reconciliation monitoring stock levels.

Where the customs office where the notification list is also the customs office where the final procedures, after confirmation of all imports of goods in stock monitoring and reconciling the original store to carry out Check the import and use of tax-exempt goods, giving taxpayers one snapshot.

Invite you to read the full text of the draft view and comment here.