Procedures for consideration of tax exemption for specialized imported goods directly serving security and defense; capital from the local budget will only be considered for tax exemption if they are of a type that cannot be produced domestically.

– Authority or competent person authorized or decentralized to implement (if any): no.

– Agency directly implementing administrative procedures: General Department of Customs.

– Coordinating agency (if any): No.

– Law amending and supplementing a number of articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;
Customs Law No. 54/2014/QH13 dated June 23, 2014.

– 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 General Department of Customs 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 and the tax amount. must be submitted within 15 days from the date of receipt of complete documents and penalties according to current regulations (if any); In cases where an actual inspection is needed to have sufficient grounds to resolve the application, this time limit can be extended to a maximum of 40 days from the date of receipt of the complete application.

In case at the time of customs procedures, the taxpayer submits complete documents according to regulations, the customs authority checks the documents, checks the conditions for tax exemption consideration and implements tax exemption on the basis of customs documents. paid by taxpayers within the time limit for carrying out customs procedures as prescribed in Article 23 of the Customs Law;

– Import entrustment contract (in case of import entrustment) or notice of winning bid attached to the goods supply contract (in case of import through bidding), clearly stating the payment price excluding import tax: submit 01 photocopy;

– Goods purchase contract (if any): 01 copy;

– In case of declaring a paper customs declaration, in addition to relevant documents, the taxpayer also submits a customs declaration: 01 photocopy.