Procedures for tax exemption for exported and imported goods in service of social security; goods imported to overcome consequences of natural disasters, disasters, epidemics and other special cases
- April 19, 2023
General information
The order of execution
File
Application form, declaration form
General information
| Procedure name | Procedures for tax exemption for exported and imported goods in service of social security; goods imported to overcome consequences of natural disasters, disasters, epidemics and other special cases |
| Decision issued | 764/QD-BTC |
| How to perform | Applications are submitted directly to the Ministry of Finance or submitted by post. |
| Resolution deadline | Within 30 days from the date of receiving the complete tax exemption application dossier, the Ministry of Finance evaluates the tax exemption application dossier and reports to the Prime Minister for consideration and decision along with the List of goods requested for tax exemption. For other special cases that require consultation with relevant ministries and branches, the time limit for appraising the dossier may be extended but must not exceed 40 days from the date of receipt of complete tax exemption application dossier. Within 15 days from the date of receiving the appraisal document from the Ministry of Finance, the Prime Minister shall decide to exempt export tax, import tax or send a document not agreeing to tax exemption to the agency, organization, or agency. Individuals request tax exemption. |
| Implementation object | – For requests for tax exemption on imported goods to overcome the consequences of natural disasters, disasters, epidemics or exported or imported goods that directly serve social security: Subjects carrying out administrative procedures is the People's Committee at the provincial or city level or the Ministry or equivalent level. – For exported and imported goods in other special cases: The subject of administrative procedures is the People's Committee of the province, city or Ministry or equivalent level or the taxpayer. |
| Implementing agencies | a) Authority with decision-making authority: Prime Minister.
b) Authority or competent person authorized or decentralized to implement (if any): No c) Agency directly implementing administrative procedures: Ministry of Finance d) Coordinating agency (if any): General Department of Customs |
| Result | Tax exemption decision of the Prime Minister or a document not agreeing to tax exemption sent to the agency, organization or individual requesting tax exemption. |
| Fees and charges | no specified |
| Requires implementation conditions | 1. Goods exported and imported to serve social security, overcome the consequences of natural disasters, disasters, epidemics and other special cases are exempt from export tax and import tax according to regulations in Clause 23, Article 16 of the Law on Export and Import Taxes, including: a) Goods that cannot be produced domestically and are needed to be imported for direct use in projects under the program to ensure social security of the Government are exempt from import tax; b) Goods that cannot be produced domestically and are imported to overcome the consequences of natural disasters, catastrophes, or epidemics are exempt from import tax; c) Agarwood products produced from grown Aquilaria trees and python skin products originating from captive breeding are exempt from export tax; d) Unprocessed agricultural products on the List specified in Appendix VIII issued with Decree No. 134/2016/ND-CP issued by Vietnamese enterprises, households, business households, and individuals Supporting investment, growing in Cambodian provinces adjacent to the Vietnamese border, importing through border gates in customs operating areas to use as raw materials for goods production in Vietnam is exempt from import tax. Cases of only purchasing products or investing in Cambodian provinces not bordering Vietnam are not exempt from import tax according to the provisions of this point; d) Export and import goods in other special cases are decided by the Prime Minister to exempt export tax and import tax on a case-by-case basis based on the request of the Ministry of Finance. 2. The basis for determining domestically unproduced goods is implemented according to regulations of the Ministry of Planning and Investment. |
| Legal grounds | – Customs Law No. 54/2014/QH13. – Clause 4, Article 81 of the Law on Tax Administration No. 38/2019/QH14. – Clause 23, Article 16, Article 17 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 28 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles of the Law on Export Tax and Import Tax. – Clause 9, 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 regulates in detail a number of articles and measures to implement the Law on Export Tax and Import Tax. |
The order of execution
| The order of execution |
– Step 1: Before carrying out customs procedures for exported and imported goods to ensure social security, imported goods to overcome the consequences of natural disasters, disasters, epidemics and other In other special cases, the People's Committee of the province or city or the Ministry or equivalent level submits the application to the Ministry of Finance. |
File
| Profile components | a) Goods imported to overcome the consequences of natural disasters, catastrophes, and epidemics (1) Official letter requesting tax exemption from the People's Committee of the province, city or Ministry or equivalent level, clearly stating the situation of damage caused by natural disasters, disasters, and epidemics in the area: 01 original; (2) List of goods imported directly to serve overcoming the consequences of natural disasters, catastrophes, and epidemics according to Form No. 04 in Appendix VII issued with Decree 18/2021/ND-CP: 01 original copy ; (3) Decision to declare epidemics 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. b) Documents requesting tax exemption before completing customs procedures for exported and imported goods that directly serve social security – Official letter requesting tax exemption from the People's Committee of the province, city or Ministry or equivalent level: 01 original copy; – List of exported and imported goods directly serving social security according to Form No. 04 in Appendix VII issued with Decree 18/2021/ND-CP: 01 original copy. [L1] c) Documents requesting tax exemption for exported and imported goods in other special cases: a) Official letter requesting export tax or import tax exemption from ministries, ministerial-level agencies, provincial or city People's Committees or organizations or individuals, clearly stating the reason, quantity and type and value of goods, tax amount requested for tax exemption: 01 original copy; b) List of exported and imported goods requested to be exempted from export tax and import tax according to Form No. 04, Appendix VII issued with 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. 04 in Appendix VII issued with Decree 18/2021/ND-CP. |
| Attachments | 0 |
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