Procedures for tax exemption for movable property in excess of the tax-free quota

+ Submit application via electronic system

b) Authority or competent person authorized or decentralized to implement (if any): None

c) Agency directly performing administrative procedures: Customs Branch where customs procedures are carried out.

d) Coordinating agency (if any): General Department of Customs.

– Clause 2, Article 16 of the Law on Export Tax and Import Tax No. 107/2016/QH13.

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government stipulating details and measures to implement the Customs Law and customs procedures, inspection, supervision, customs control and documents. amendments, supplements, replacements (if any).

– Article 7, Article 31 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on export tax and import tax.

– Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government amending and supplementing a number of articles of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Export Tax and Import Tax.

- Step 2: In case the dossier requesting tax exemption is incomplete, the General Department of Customs must notify the organization or individual to complete the dossier;

In case the dossier is complete, the Ministry of Finance shall issue a decision on tax exemption or notification of non-exemption based on the proposal of the General Department of Customs;

– BWish 3: Based on customs records and tax exemption decisions of the Ministry of Finance, the customs authority where customs procedures are carried out shall carry out tax exemption procedures when carrying out customs procedures according to regulations.

– In addition, depending on each case, taxpayers submit one of the following documents:

+ Entrustment contract in case of entrusted export and import of goods: 01 photocopy;

+ Goods supply contract according to the winning bid document or contractor appointment document clearly stating the goods supply price does not include import tax in case the winning organization or individual imports the goods: 01 photocopy;

+ Contract for supplying goods to organizations and individuals conducting oil and gas activities clearly stating that the price of goods supply does not include import tax in case the organization or individual imports goods for oil and gas activities gas: 01 photocopy;

+ Financial leasing contract in case of financial leasing for import of goods provided to subjects entitled to tax exemption incentives, clearly stating that the price of goods supply does not include import tax: 01 photocopy;

+ Transfer documents of goods subject to tax exemption in case goods subject to tax exemption are transferred to other subjects of tax exemption, clearly stating the transfer price of goods does not include import tax: 01 photocopy;

+ Written confirmation from the Ministry of Science and Technology for means of transport specified in Clause 11, Clause 15, Clause 16, Article 16 of the Law on Export Tax and Import Tax: 01 original copy.

+ The tax exemption list has been received by the customs authority in the case of notification of the tax exemption list expected to be imported in paper with the reconciliation monitoring sheet and has been received by the customs authority: 01 photocopy and present original for comparison.

+ Tax exemption decision of the Prime Minister for the cases specified in Points a, b, dd, Clause 1, Article 28 of the Decree No. 18/2021/ND-CP: 01 photocopy, present the original for comparison

– In addition to the tax exemption documents mentioned above, depending on each case, taxpayers must also pay:

+ Work permit or document of equivalent value issued by a competent authority for foreigners and Vietnamese residing abroad who come to work and work in Vietnam for 12 (twelve) months above: 01 photocopy;

+ Document proving the termination of operations or termination of labor period abroad for Vietnamese organizations and citizens operating abroad for 12 (twelve) months or more after the end of operations come back home: 01 photocopy;

+ Passport (with entry verification stamp of the immigration management agency at the border gate or entry verification stamp of the immigration management agency at the border gate on the separate visa in case of passport issued a separate visa) or a valid passport replacement document (with an entry verification stamp from the immigration management agency at the border gate) for Vietnamese residing abroad who have registered permanent residence. in Viet Nam: 01 photocopy;

+ Permanent residence book issued by the police agency clearly stating the residence address abroad for Vietnamese residing abroad who have registered permanent residence in Vietnam: 01 notarized or authenticated copy ;

+ Decision of the Minister of Finance on tax exemption for movable assets exceeding the tax exemption limit: 01 original copy.