Change the procedures and methods of exemption and refund of import and export taxes

To ensure transparency in the process of customs clearance, tax reduction, tax reimbursement, non-collection of import tax, and at the same time contribute to reduce costs for enterprises in the process of customs clearance. the General Department of Customs has issued the process of tax exemption, tax reduction, tax refund, non-collection of tax according to Decision 1919 / QD-TCHQ.

exemption and refund of import and export taxes

Modification of tax exemption procedures and procedures

Previously, under the provisions of Circular No. 38/2015 / TT-BTC, for imported goods subject to registration of the list of exemptions, the project owner shall register the duty exemption list with the customs office. However, at present, according to Article 17 of the Law on Export Tax and Import Tax No. 107/2016 / QH13, taxpayers (project owners) are not required to register the list of duty-free imported goods. Procedures for notifying the list of duty-free goods to be imported to the customs offices.

About the procedure:

Previously, taxpayers may register the list of duty-free goods or the electronic tax exemption list with the customs office. At present, under Clause 3, Article 30 of Decree No. 134/2016 / ND-CP, taxpayers must notify the tax exemption lists to the customs offices via electronic data processing systems or written certifications. Customs officers before the first shipment NK.

On file to submit:

Article 16 of Circular 39/2018 / TT-BTC has amended and supplemented the documents to be submitted in the case of notifying the list of goods to be imported to the customs office.

Previously, the tax exemption process issued in conjunction with Decision 1966/2015 / QD-TCHQ only dealt with three cases, including the exemption list of paper / declaration of import of paper; Exemption list of paper / electronic import declaration; Electronic tax exemption / electronic import declaration. As such, there is no regulation for the case of electronic tax exemption / declaration of import of paper.

Therefore, in order to ensure the legal basis in the process of implementation and to solve problems arising in reality, the provisions of the tax exemption process must be amended and supplemented in conjunction with Decision 1966 QD-TCHQ of the General Department of Customs to ensure compliance with the provisions of the Law on Import and Export Duties No. 107/2016 / QH13, Decree No. 134/2016 / ND-CP, Circular No. 39/2018 / TT-BTC .

Accordingly, the process of tax exemption, reduction, tax refund, non tax collection issued in accordance with Decision 1919 / QD-TCHQ has amended the order of receipt and assignment of registration dossiers. List of goods subject to duty-free import; Modification of procedures for receipt of Notification of List of Dutiable Imported Goods; To supplement a number of guidelines on amending and adjusting the duty exemption list; Supplementation of guidance for cases of electronic tax exemption lists but declarations of import of paper copies; Modifying the contents of examination of tax exemption documents in customs clearance; processing tax exemption documents; Checking the use of duty-free imported goods.

Detailed guidance on cases of tax refund, not collecting tax

In the course of applying the non-tax refund process, issued together with Decision No. 1780 / QD-TCHQ dated 17 June, 2016 of the General Department of Customs, the customs of some provinces and cities reflect the existing A number of shortcomings and limitations in the process of refunding tax, not collecting taxes.

Specifically, the procedure attached to Decision 1780 / QD-TCHQ is merging tax refund operations with non-tax operation. Therefore, in the past time, customs departments when performing non-tax collection activities have difficulty finding references to different documents to determine before issuing non-tax collection decisions. Customs or not to classify tax refund documents.

Besides, the old procedures have not yet guided the handling of overpaid tax amounts after the issuance of tax refund decisions; The customs office has issued a decision not to collect tax due to not having to pay tax; Not to collect tax in case of tax refund, but taxpayers have not yet paid tax; Not guiding the cases of the same export / import goods have just arisen tax reimbursement service and arising non-taxable operation; There are no regulations for tax refund dossiers which are subject to tax refund before, after inspection, after the tax refund at the head office of taxpayers conducted in accordance with what procedures? Which level do?

Starting from the above mentioned reality, the General Department of Customs amended and supplemented the process of tax refund and non-tax collection in order to ensure that all situations in reality arise.

Specifically, in the process of tax exemption, tax reduction, tax refund and non-collection, issued in accordance with Decision 1919 / QD-TCHQ, in the process of implementation.

A tax payer's professional guidance on the handling of tax money after issuing a tax refund decision comprises: Where the taxpayer has no outstanding tax, late payment, fine and other payable amounts, including charges and fees with the customs office; In cases where taxpayers still owe taxes, late payment, fines and other payable amounts, including charges and fees, to the customs offices. A clear guide on how the taxpayers are required to clear / unalter the amount of money to be reimbursed by the taxpayer.

In addition, the new procedure also clarifies the cases where the customs office issues a decision not to collect taxes, including: export duty is not collected but re-exported or exported to a non-tax area For use in non-tariff areas. No import duty shall be levied on exported goods which must be re-imported into Vietnam.

To clearly guide the non-collection of tax on cases of tax refund but taxpayers have not yet paid tax, covering 5 cases:

Export tax shall not be collected for export goods subject to export credit guarantee but must be re-imported within the guarantee period specified in Article 33 of Decree No. 134/2016 / ND-CP;
Failing to collect import tax for import goods subject to import tax guarantee but must re-export within the guarantee duration prescribed in Article 34 of Decree No. 134/2016 / ND-CP;
Failing to collect import duty on machinery, equipment, means and transport means of organizations and individuals permitted for temporary import shall be entitled to guarantee the import tax amount but re-exported within the guaranty duration prescribed in Article 35 of the Decree. 134/2016 / ND-CP;
No tax is levied on imported goods for production and trading, but the products have been exported within the guarantee period of credit institutions as stipulated in Article 36 of Decree No. 134/2016 / ND-CP;
No export tax shall be imposed on imported or exported goods of credit institutions, but export and import shall be lower than those prescribed in Article 37 of Decree No. 134/2016 / ND-CP.

The new procedure also provides guidance on the case where the same batch of export / import goods has just emerged as a tax refund and has not yet collected taxes.

(Source: baohaiquan.vn)

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