Procedures for considering tax exemption for goods being gifts, gifts or samples that are not under the jurisdiction of the Ministry of Finance, the General Department of Customs, or the Customs Department; Medicinal drugs are gifts or gifts with a value exceeding the tax-free quota but being settled by Vietnamese people
- April 24, 2023
General information
The order of execution
File
Application form, declaration form
General information
| Procedure name | Procedures for considering tax exemption for goods being gifts, gifts or samples that are not under the jurisdiction of the Ministry of Finance, the General Department of Customs, or the Customs Department; Medicinal drugs are gifts or gifts with a value exceeding the tax-free quota but being settled by Vietnamese people |
| Decision issued | Decision No. 2770/QD-BTC dated December 25, 2015 |
| How to perform | Dossier for tax exemption consideration is submitted directly to the Customs Branch or submitted by post (manual form);
– Submit by electronic transaction through the Electronic Data Processing System (electronic form). |
| Resolution deadline | – In case the dossier is incomplete, notify the taxpayer within 03 working days from the date of receiving the dossier to complete the dossier; – Issue tax exemption decisions according to regulations. – In case at the time of customs procedures, organizations or individuals submit complete documents according to regulations, the Customs Branch where the organization or individual submits the application for tax exemption consideration will check the documents and check the conditions. Consider tax exemption and implement tax exemption on the basis of customs documents submitted by organizations and individuals within the time limit for carrying out customs procedures as prescribed in Article 23 of the Customs Law. |
| Implementation object | Organizations and individuals. |
| Implementing agencies | – Authority with decision-making authority: Customs Branch.
– Authority or competent person authorized or decentralized to implement (if any): No – Agency directly implementing administrative procedures: Customs Branch. – Coordinating agency (if any): No |
| Result | Tax exemption decision. |
| Fees and charges | Do not have |
| Requires implementation conditions | For gifts and gifts, it is implemented according to the Prime Minister's regulations on luggage limits for people on exit and entry and gifts and gifts. – Goods imported for sale at duty-free shops according to the provisions of the Prime Minister's Decision shall comply with separate instructions of the Ministry of Finance. – In case there are promotional goods or trial goods provided by foreign parties for free to duty-free shops to sell with goods sold at duty-free shops, the number of promotional goods and goods used The above mentioned tests are not subject to import tax. Promotional goods and trial goods are subject to the supervision and management of customs authorities like imported goods for sale at duty-free stores. |
| Legal grounds | Law on export tax and import tax No. 45/2005/QH11 dated June 14, 2005;
– Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the Law on Export Tax and Import Tax; – Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control; – Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods. |
The order of execution
| The order of execution | - Step 1: Organizations and individuals submit documents to the Customs Branch no later than 30 working days from the date of customs clearance or release of goods.
- Step 2: The Customs Branch receives and checks documents, based on current regulations, issues tax exemption decisions according to regulations or notifies taxpayers of the reason for not being considered for tax exemption. |
File
| Profile components | – Notice or decision or agreement to donate goods; Notice or agreement to send sample goods: submit 01 photocopy;
– For licensed goods, when not re-exporting temporarily imported goods as gifts or gifts to Vietnamese organizations and individuals, a license from the authorities is required and within the prescribed norms. government; – Confirmation from the superior governing body on permission to receive and use tax-free goods in cases where the goods are gifts or gifts to public administrative agencies or socio-political organizations. associations, political - social - professional organizations, social - professional organizations, economic organizations, social organizations operating with State funds allocated with a value exceeding the tax exemption consideration limit. – In case of declaring a paper customs declaration, in addition to relevant documents, the taxpayer also submits a customs declaration: 01 photocopy. |
| Number of records | 01 set |
Application form, declaration form
| Name of the declaration form | |
| Attachments |
SEN TRONG LOGISTICS LOGISTICS CO., LTD
Phone: (+84) 28-2218.7777 // (+84) 28-2219.7777
Website: https://whitelotuslogistics.com.vn
Email: sales777.whitelotus@whitelotuslogistics.com.vn
Contact: Ms. Tran Thi Thuy Trang – CEO
Hotline: (+84) 903.712.368
Related Posts
Urgent CV to notify the National Single Window Portal system incident.
Urgent CV to notify the National Single Window Portal system incident. 𝑨𝒏𝒚 𝑻𝒉𝒊𝒏𝒈 𝒀𝒐𝒖 𝑵𝒆𝒆𝒅, 𝑾𝒆'𝒓𝒆…
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
Whatever you need, we're here to help
Logistics solution
We meet the needs of customers of the supply chain.
Contact us
Our team of dedicated professionals is here for you.
Request a quote
Request an inland tariff quote from us.
