Procedures for not collecting export tax and import tax

– Submit by post;

– Submit electronically.

– Article 75 of Law on Tax Administration No. 38/2019/QH14.

- 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.

– Clause 19, Article 1 of 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 1: Taxpayers submit tax exemption documents to the customs authority where the goods are exported or imported at the time of customs clearance or after the goods have been cleared.

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

– For the case mentioned in Point a, Clause 1, Article 37a of Decree No. 18/2021/ND-CP, the procedures for submitting, receiving, and processing non-tax collection documents are the same as the procedures for submitting, receiving, and processing Profile refunds.

– For the case mentioned in Point b, Clause 1, Article 37a of Decree No. 18/2021/ND-CP: In case the first export or import declaration of the shipment does not generate the tax amount requested for refund and The taxpayer submits an application for non-collection of tax at the time of customs procedures, the customs authority issues a decision not to collect import tax on re-imported goods, and does not collect export tax on re-exported goods within the time limit. customs clearance deadline if there is sufficient basis to determine that imported goods are previously exported goods and exported goods are previously imported goods.

In case the declaration of first-time exported or imported goods of a shipment generates a tax amount requested for refund or the declaration of first-time exported or imported goods of a shipment does not generate a tax amount requested for refund but The taxpayer submits a dossier requesting not to collect tax after the goods have cleared customs: Procedures for submitting, receiving, and processing dossiers for not collecting tax are the same as the procedures for submitting, receiving, and processing tax refund dossiers. The customs authority issues a decision not to collect tax on re-exported or re-imported goods along with a decision to refund tax on first-time imported or exported goods. The tax amount paid on the re-exported or re-imported shipment is refunded to the taxpayer in accordance with the law on tax administration.

For the case specified in Point a, Clause 1, Article 37a of Decree No. 18/2021/ND-CP, in addition to the official letter requesting not to collect tax, taxpayers submit documents similar to tax refund documents.