Procedures for considering tax refund for special-use cars manufactured and assembled from close-up cars are prescribed in Decree No. 122/2016/ND-CP

– Customs Law No. 54/2014/QH13;

- Decree No 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for the Law on Customs, customs inspection, supervision and control;

- Decree No 122/2016/ND-CP September 1, 2016 on Export Tariffs and Preferential Import Tariffs; list of goods and absolute tax rates, mixed taxes, import taxes outside the tariff quota;

– Circular no 38/2015/TT-BTC March 25, 2015 of the Ministry of Finance regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

The customs authority, based on the documents submitted by the enterprise, determines if the total amount of import tax payable for a set of components or car chassis is higher than the amount of import tax payable calculated on that car item. In complete units, a portion of the paid import tax will be refunded according to the following calculation:

In there:

– The value for calculating import tax in the above calculation method is carried out uniformly according to the value for calculating import tax applicable to the declaration of imported components/car chassis.

– In case the total amount of import tax payable for all components or car chassis is lower than the amount of import tax payable calculated on that car item in complete form, the enterprise does not have to pay additional this tax difference.

Tax refund procedures and orders comply with the provisions of tax and customs management laws.

+ Business name, business code;

+ Number of imported goods declarations requesting tax refund; Goods name, line number, quantity of goods on the customs declaration (in case of requesting a partial tax refund of the customs declaration); number of specialized cars produced and assembled; Number of contracts related to imported goods for which tax refund is requested;

+ The amount of import tax paid; tax amount requested to be refunded.

– Certificate of quality for specialized cars issued by the Vietnam Register: submit 01 photocopy;

– Vehicle circulation permit issued by the Ministry of Public Security: submit 01 photocopy.

In case of customs declaration on a paper customs declaration, submit 01 additional original copy of the import customs declaration that has been cleared according to the law on tax and customs management.