Procedures for tax exemption for imported and exported goods

– Tax exemption documents are customs documents as prescribed in the Customs Law and guiding documents (Clause 1, Article 31 of Decree 134/2016/ND-CP dated September 1, 2016 of the Government).

– 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 with stamp of copy of the original from the agency;

+ 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 copy Take a photo stamped as a true copy of the agency's copy;

+ 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 stamped as a true copy of the agency's copy;

+ Financial leasing contract in case of financial leasing for import of goods provided to subjects entitled to tax exemption incentives, clearly stating the price of goods supply does not include import tax: 01 certified copy stamp a copy of the agency's original copy;

+ Transfer documents for goods subject to tax exemption in case goods subject to tax exemption are transferred to another subject to tax exemption, clearly stating the transfer price of goods does not include import tax: 01 copy Take a photo stamped as a true copy of the agency's copy;

+ Written confirmation from the Ministry of Science and Technology for means of transport specified in Article 14 of Decree 134/2016/ND-CP dated September 1, 2016 of the Government: 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.

In case of notification of the Tax Exemption List through the Electronic Data Processing System, the taxpayer does not have to submit the Tax Exemption List, the customs authority uses the Tax Exemption List on the Electronic Data Processing System to Implement tax exemption according to regulations.

(Cases requiring notification of the list of tax-free goods expected to be imported according to the provisions of Article 30 of Decree 134/2016/ND-CP dated September 1, 2016 of the Government include:

+ In case of tax exemption on imported goods to create fixed assets of subjects eligible for investment incentives as prescribed in Article 14 of Decree 134/2016/ND-CP.

+ In case of import tax exemption for raw materials, supplies and components for a period of 05 years as prescribed in Article 15 of Decree 134/2016/ND-CP.

+ In case of tax exemption on imported goods serving oil and gas activities as prescribed in Article 16 of Decree 134/2016/ND-CP.

+ In case of tax exemption on imported goods serving shipbuilding and exporting ships as prescribed in Article 17 of Decree 134/2016/ND-CP.

+ In case of tax exemption for plant varieties, animal breeds, fertilizers, and pesticides as prescribed in Article 18 of Decree 134/2016/ND-CP.

+ In case of tax exemption for raw materials, supplies and components imported for the production and assembly of medical equipment as prescribed in Article 23 of Decree 134/2016/ND-CP.

+ In case of tax exemption for imported raw materials, supplies, and components that directly serve the production of information technology products, digital content, and software as prescribed in Article 24 of Decree 134/2016/ND -CP

For cases where it is necessary to notify the list of tax-free goods expected to be imported, procedures for notifying the list of tax-free goods are guided separately.)

Note

For cases of tax exemption for luggage of people leaving or entering the country; Tax exemption for exported and imported goods with a minimum value; Exported and imported goods sent via express delivery service, tax exemption documents are customs documents according to the provisions of Customs Law No. 54/2014/QH13 dated June 23, 2014 and guiding documents. onion.

3.2. HTax exemption documents for special cases

In addition to the tax exemption documents mentioned above, depending on each case, taxpayers must additionally submit:

a) Goods of foreign organizations and individuals enjoy privileges and immunities

– Tax exemption allowance book as prescribed in Clause 7, Article 5 of Decree 134/2016/ND-CP dated September 1, 2016 of the Government: 01 photocopy with stamp of true copy of the agency, except in cases where The tax exemption allowance book has been updated to the National One-Stop Information Portal;

– Documents proving completion of re-export or destruction or transfer for the cases specified in Clause 4, Article 5 of Decree 134/2016/ND-CP: 01 photocopy with a stamp as a true copy of the original. of the agency;

– Written confirmation from the Ministry of Foreign Affairs in case of import of goods specified in Clause 2 and Clause 3, Article 5 of Decree 134/2016/ND-CP: 01 photocopy with stamp of true copy of the agency. ;

– Document of approval from the Prime Minister in case of import of goods specified in Clause 4, Article 5 of Decree 134/2016/ND-CP: 01 photocopy with stamp of true copy of the agency.

b) Movable assets

– 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 or more: 01 photocopy with the agency's original stamp;

– Document proving the termination of operations or termination of working period abroad for Vietnamese organizations and citizens operating abroad for 12 (twelve) months or more after the end of operations Returning to the country: 01 copy stamped as a true copy of the agency's copy;

– 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 Vietnam: 01 photocopy stamped as a true copy of the agency's copy;

– Permanent residence book issued by the police agency clearly stating the overseas residence address 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.

c) Gifts and gifts

– Donation agreement document in case the gift recipient is an organization: 01 photocopy stamped as a copy of the original by the organization receiving the gift.

– Decision of the Minister of Finance on tax exemption for gifts and gifts exceeding the tax exemption limit: 01 original copy;

– Document from the superior governing body permitting the receipt and use of tax-free goods or a document proving that the organization is guaranteed operating funds by the state budget for gifts and donations to the agency. Agencies and organizations whose operating costs are guaranteed by the State: 01 original copy;

– Document of the Chairman of the People's Committee of the province or city or the governing Ministry or branch for gifts and donations for humanitarian and charitable purposes: 01 original copy.

d) Goods bought, sold and exchanged by border residents

– Border laissez-passer or citizen identification card: Present the original.

e) Goods temporarily imported for re-export or temporarily exported for re-import within a certain period of time

Tax exemption documents are customs documents according to the provisions of Customs Law No. 54/2014/QH13 dated June 23, 2014 and guiding documents. Particularly for temporarily imported and re-exported goods, taxpayers must additionally submit a letter of guarantee from a credit institution or deposit payment slip to the customs office's deposit account at the State Treasury: 01 copy. mainly in cases where the letter of guarantee has not been updated into the customs electronic data processing system

g) Imported goods serving scientific research and technological development

– Decision on the implementation of scientific research topics, programs, projects, tasks, technology development and list of goods that need to be imported to implement research topics, programs, projects, and tasks Scientific research and technological development by a competent state agency according to the provisions of the Law on Science and Technology: 01 photocopy with the agency's stamp as a true copy;

– Document confirming the list of goods to develop technology incubation activities and science and technology business incubation activities of the People's Committee of the province, city, or governing ministry where the project or technology incubation facility is located. technology, science and technology business incubation: 01 photocopy stamped as a true copy of the agency;

– Document confirming the list of goods to serve technological innovation from the Ministry of Science and Technology or an agency authorized by the Ministry of Science and Technology: 01 photocopy with the agency's original stamp.

h) Goods serving printing and minting activities

Document of the State Bank allowing organizations to import machinery, equipment, raw materials, supplies, components, parts, accessories to serve printing and minting activities: 01 stamped copy certified true copy.

i) Goods exported and imported according to international treaties

– International treaties: 01 photocopy, present the original for comparison, when submitting the first tax exemption application;

– Entrustment contract, 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 of entrusted import or bidding: 01 copy Take a photo stamped as a true copy of the agency's original.

k) Goods imported to serve emergency relief requirements when natural disasters, catastrophes, and epidemics occur:

– Customs documents as prescribed in Article 24 of the Customs Law;

– Written confirmation from the People's Committee of the province, city or Ministry or equivalent level on the import of goods to serve emergency relief requests, clearly stating the situation of damage caused by natural disasters or disasters. , epidemics caused in the area: 01 original copy;

– List of goods imported directly for emergency relief: 01 original copy;

– Decision on declaration of epidemic by competent authorities according to the provisions of the Law on Prevention and Control of Infectious Diseases in case of importing goods to overcome epidemics: 01 photocopy.