Procedures for tax refund, refund of late payment, overpaid fines for imported and exported goods

– Submit by post;

– Send via the electronic data processing system of the customs authority.

– Authority or competent person authorized or decentralized to implement (if any): No.

– Agency directly implementing administrative procedures: Customs Branch where customs procedures are carried out.

– Coordinating agency (if any): No.

– Article 19 of the Law on Export Tax and Import Tax No. 107/2016/QH13.

- The law The law Admin lidea tax number 38/2019/QH14.

– From Article 33 to Article 37 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.

– Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance amending and supplementing a number of articles in Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance Finance regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

– Clause 4, Article 1 of Circular No. 07/2019/TT-BTC dated January 28, 2019 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 72/2015/TT-BTC dated May 12, 2015 of the Ministry of Finance stipulates the application of priority regime in implementing customs procedures, customs inspection and supervision for export and import goods of enterprises.

– 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 ngSeptember 1, 2016 cof Chphoto phIt stipulates in detail a number of articles voh biPhenforce LuExport tax and import tax.

- Step 1: Taxpayers submit applications for tax refund DGo to the Customs office where customs procedures are carried out.

– Step 2: The customs office where the procedures are carried out is responsible for receiving, checking the documents and notifying the results to the applicant.

- Step 3: Issuing a tax refund decision.

– Official letter requesting refund of export tax or import tax for exported or imported goods sent through the electronic data processing system of the customs authority according to the information criteria in Form No. 01 Appendix VIIa or Official letter requesting refund of export and import tax according to Form No. 09, Appendix VII promulgated with Decree No. 18/2021/ND-CP: 01 original copy.

– Payment documents for exported and imported goods in case of payment: 01 photocopy.

– Export and import contracts and invoices according to export and import contracts in case of buying and selling goods; Export and import entrustment contract if it is a form of entrusted export or import (if any): 01 photocopy.

– For goods that must be re-imported because the foreign customer refuses to receive the goods or there is no one to receive the goods as notified by the carrier, there must be additional notification from the foreign customer or a written agreement with the customer. foreign goods about receiving the goods back or a written notice from the carrier about no one receiving the goods, clearly stating the reason, quantity, and type of returned goods in the case of goods returned by the customer. again: 01 photocopy.

In case due to force majeure or the taxpayer discovers that the goods are defective and re-imports them, this document is not required but must clearly state the reason for importing the returned goods in the official dispatch requesting refund. tax;

          – For exported and imported goods mentioned in Point b, Clause 1, Article 33 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government, additional written notification from the postal enterprise must be submitted. International express delivery service regarding failure to deliver to recipient: 01 photocopy.

b) Tax refund for imported goods that must be re-exported

– Official letter requesting refund of export tax or import tax for exported or imported goods sent through the electronic data processing system of the customs authority according to the information criteria in Form No. 01 Appendix VIIa or Official letter requesting refund of export and import tax according to Form No. 09, Appendix VII board Hahnh kehm according to Decree No. 18/2021/ND-CP: 01 original copy.

– Hoha pausen whatAsian treat family tahng or Hoha pausen bAsiann Hahng according to regulation Dnh belong to phAsianp the law about Hoha pausen or coughahhn thohng commercial: 01 copy take a shot

– Payment documents for exported and imported goods in case of payment: 01 copy take a shot.

– Export and import contracts and invoices according to export and import contracts in case of buying and selling goods; Export and import entrustment contract if it is a form of entrusted export or import (if any): 01 copy take a shot.

– Written agreement to return goods to the foreign party in case of return to the original foreign goods owner for imported goods specified in Point a, Clause 1, Article 34 of Decree No. 134/2016/ND-CP YesUgh fix Dguava, Cut fig in clause 17 Die 1 Nghi Dnh number 18/2021/WOMEND-CP: 01 copy take a shot.

– Written notice from the postal enterprise or international express delivery service about the failure to deliver to the recipient the imported goods specified in Point b, Clause 1, Article 34 of Decree No. 134/2016/ND- CP YesUgh fix Dguava, Cut fig in clause 17 Die 1 Nghi Dnh number 18/2021/WOMEND-CP: 01 copy take a shot.

– Written confirmation from the ship supplying enterprise on the quantity and value of goods purchased from the import focal enterprise that has actually been supplied to foreign ships, accompanied by a list of payment documents from foreign shipping lines. except for imported goods specified at Point c, Clause 1, Article 34 of Decree No. 134/2016/ND-CP YesUgh fix Dguava, Cut fig in clause 17 Die 1 Nghi Dnh number 18/2021/WOMEND-CP: 01 original copy.

c) Tax refund for machinery, equipment, tools, and means of transportation of organizations and individuals allowed to temporarily import for re-export

– Official letter requesting refund of export tax or import tax for exported or imported goods sent through the electronic data processing system of the customs authority according to the information criteria in Form No. 01 Appendix VIIa or Official letter requesting refund of export and import tax according to Form No. 09, Appendix VII board Hahnh kehm according to Decree No. 18/2021/ND-CP: 01 original copy.

– Payment documents for exported and imported goods in case of payment: 01 copy take a shot.

– Export and import contracts and invoices according to export and import contracts in case of buying and selling goods; Export and import entrustment contract if it is a form of entrusted export or import: 01 photocopy.

d) Tax refund for goods imported for production and business but the products have been exported

– Official letter requesting refund of export tax or import tax for exported or imported goods sent through the electronic data processing system of the customs authority according to the information criteria in Form No. 01 Appendix VIIa or Official letter requesting refund of export and import tax according to Form No. 09, Appendix VII board Hahnh kehm according to Decree No. 18/2021/ND-CP: 01 original copy.

– Payment documents for exported and imported goods in case of payment: 01 copy take a shot.

– Export and import contracts and invoices according to export and import contracts in case of buying and selling goods; Export and import entrustment contract if it is a form of entrusted export or import: 01 copy take a shot.

Taxpayers declare on the customs declaration of exported goods information about the contract number, date, and name of the purchasing partner.

– Tax calculation report on imported raw materials, supplies and components (according to Sample number 10 in Extra green VII board Hahnh kehm according to Decree No. 18/2021/ND-CP).

The amount of import tax on raw materials, supplies, and components to be refunded must correspond to the quantity and type of imported raw materials, supplies, and components actually used to produce the actually exported products. password;

– Processing contract signed with foreign customers (in case of importing raw materials, supplies and components to produce products, then using these products to process exported goods according to processing contracts). work with foreign countries): submit 01 copy take a shot.

          – Documents proving that there is a production facility in the territory of Vietnam; have the right to own or use machinery and equipment at the production facility suitable for imported raw materials, supplies and components to produce goods: 01 photocopy.

e)Coughahntax Doh with pUhYes fit ngUhoh submit tax Satisfied submit tax import password, tax export password nhUhng khUmbrellang coh Hahng Hoha import password, export password or import password, export password iet HHeyn so with Hahng Hoha import password, export password Satisfied submit tax

Official letter requesting refund of export tax or import tax for exported or imported goods sent through the electronic data processing system of the customs authority according to the information criteria in Form No. 01 Appendix VIIa or Official letter requesting refund of export and import tax according to Form No. 09, Appendix VII board Hahnh kehm according to Decree No. 18/2021/ND-CP: 01 original copy.