Procedures for tax refund, refund of late payment, overpaid fines for imported and exported goods
- April 19, 2023
General information
The order of execution
File
Application form, declaration form
General information
| Procedure name | Procedures for tax refund, refund of late payment, overpaid fines for imported and exported goods |
| Decision issued | 764/QD-BTC |
| How to perform | – Submit directly to the customs office;
– Submit by post; – Send via the electronic data processing system of the customs authority. |
| Resolution deadline | – Follow the provisions of Article 75 of the Law on Tax Administration No. 38/2019/QH14: For documents subject to advance tax refund, no later than 06 working days from the date the tax administration agency announces the Accepting the application and the time limit for processing the tax refund application, the tax administration agency must decide to refund the tax to the taxpayer or notify the transfer of the taxpayer's application for inspection before tax refund if it falls into the prescribed case. specified in Clause 2, Article 73 of this Law or notify the taxpayer not to refund tax if the dossier is not eligible for tax refund. In case the information declared on the tax refund dossier is different from the management information of the management agency tax, the tax administration agency will notify in writing for the taxpayer to explain and supplement information. The time to explain and supplement information is not included in the time limit for processing tax refund dossiers. For dossiers subject to pre-tax refund inspection, no later than 40 days from the date the tax administration agency issues a written notice of the acceptance of the dossier and the time limit for processing the tax refund dossier, the tax administration agency shall issue a written notice. Tax authorities must decide to refund taxes to taxpayers or not to refund taxes to taxpayers if the documents do not meet the conditions for tax refund - For businesses that apply the priority regime as prescribed in Circular No. 72/2015 /TT-BTC dated May 12, 2015 of the Ministry of Finance and Circular No. 07/2019/TT-BTC dated January 28, 2019 of the Ministry of Finance: Time for making tax refund decisions is no more than 01 (one) day work from the date of receipt of the enterprise's valid tax refund request. |
| Implementation object | Organizations and individuals. |
| Implementing agencies | – Authority with decision-making authority: Customs Branch where customs procedures are carried out.
– 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. |
| Result | The customs authority issues a decision to refund/not collect tax or notify the taxpayer of the reason for not being subject to tax refund/not collecting tax. |
| Fees and charges | No specified |
| Requires implementation conditions | a. Exported goods for which export tax has been paid but must be re-imported are eligible for export tax refund and do not have to pay import tax, including: - Goods that have been exported but must be imported back to Vietnam; – Exported goods sent by organizations and individuals in Vietnam to organizations and individuals abroad through postal services and international express delivery services for which tax has been paid but cannot be delivered to the recipient. , must re-enter. b. Imported goods for which import tax has been paid but must be re-exported are entitled to a refund of import tax and are not required to pay export tax, including: - Imported goods but must be re-exported abroad or exported to a non-tariff zone for use. used in non-tariff zones. The re-export of goods must be performed by the original importer or a person authorized or entrusted by the original importer to export; – Imported goods sent by organizations and individuals abroad to organizations and individuals in Vietnam through postal services and international express delivery services for which tax has been paid but cannot be delivered to the recipient. , must re-export; – Imported goods for which taxes have been paid are then sold to vehicles of foreign companies on international routes through Vietnamese ports and to Vietnamese vehicles on international routes according to regulations; – Imported goods for which import tax has been paid but are still warehoused or stored at the border gate and are under customs supervision are re-exported abroad. c. In case of tax refund for machinery, equipment, tools, and means of transportation of organizations and individuals allowed to temporarily import for re-export, taxpayers are responsible for self-declaration and self-responsibility before the law. Law on depreciation rates, distribution of value of goods during the period of use and retention in Vietnam according to the provisions of law on accounting when requesting tax refund from customs authorities as a basis for calculating the rate remaining use value of the goods. d. In cases where the taxpayer has paid import tax on imported goods for production and business but has put them into production for export and has exported the products abroad, or exported them into a non-tariff zone You will receive a refund of the paid import tax. Imported goods are eligible for import tax refund, including: – Raw materials, supplies (including packaging materials or packaging for exporting products), components, directly imported semi-finished products constituting export products or directly participating in the production process of export goods but not directly converted into goods; – Completed products imported to be attached, assembled into exported products or packed together into items synchronized with exported products; – Imported components and spare parts to provide warranty for exported products. e. Taxpayers who have paid import tax or export tax but have no imported or exported goods or who import or export less than the imported or exported goods for which tax has been paid will receive a refund of import tax or export tax. Paid imports correspond to goods that are not actually exported or imported or less exported or imported. Cases eligible for export tax and import tax refund specified in Article 33, Article 34, Article 35, Article 36, Article 37 of Decree No. 134/2016/ND-CP, with the tax refund amount being less than 50,000 Vietnam Dong according to the customs declaration for tax refund procedures will not be refunded. The customs authority does not accept tax refund applications and does not refund the refunded tax amount as prescribed in this Clause. Taxpayers are responsible for accurately and truthfully declaring on the customs declaration the re-exported goods that were previously imported goods; information about contract number, date, and name of the purchasing partner. |
| Legal grounds | – Customs Law 54/2014/QH13.
– 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. |
The order of execution
| The order of execution |
- 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. |
File
| Profile components | a) Tax refund for exported goods that must be re-imported
– 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. |
| Number of records | 01 set |
Application form, declaration form
| Name of the declaration form | – Form No. 09 in Appendix VII issued with Decree No. 18/2021/ND-CP- Official letter requesting tax refund. – Form No. 10 in Appendix VII issued with Decree No. 18/2021/ND-CP – Tax calculation report on imported raw materials, supplies and components. |
| Attachments | 0 |
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Website: https://whitelotuslogistics.com.vn
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