Application of new tax refund, tax exemption and tax reduction procedures

VCN- General Department of Vietnam Customs has issued Decision No. 1780/ QD-TCHQ regulating new tax refund, tax exemption and tax reduction procedures for exports and imports.
application of new tax refund tax exemption and tax reduction procedures Determined to successfully complete financial tasks - State Budget 2016
application of new tax refund tax exemption and tax reduction procedures Using fake customs seals will be attract a fine up to VND 80 million
application of new tax refund tax exemption and tax reduction procedures Human resources for information technology will be reduced 50% income tax
application of new tax refund tax exemption and tax reduction procedures
Professional activities of the Outsourcing Investment Customs Office (Hanoi).

This process applies to the export-import tax; safeguard duty, anti-dumping duty, anti-subsidy duty; Special Consumption Tax, Environmental Protection Tax and Value Added Tax.

Specifically, the process of tax refund, tax exemption includes the following steps: Receive records, implement under Article 129 of Circular No. 38/2015/ TT-BTC of the Ministry of Finance; classify and assign processing records; check the type of tax refund, tax exemption and tax reduction, inspect at the offices of the taxpayer, subject to advanced inspection, tax refund and tax exemption.

Then, implement tax refund, tax exemption. The time to issue decisions about tax refund, tax exemption is regulated under the provisions of Clause 18, Article 1 of Law No. 21/2012/ QH13, Law amending and supplementing some articles of the Law on Tax Administration.

Customs officers perform liquidity and update information to the system; keep as archives, including paper records and information in the database of the customs authorities; the amount of tax treatment, deferred payment, the fine for overpaid activities after the decision of the tax refund, the deferred payment, the fine for overpaid activities and accounting, complying with the provisions of Article 49, Article 132 of Circular No. 38/2015/ TT-BTC; report tax refund and tax exemption data.

In addition, Decision No. 1780/ QD-GDC also guides the steps of the process of consideration of tax reduction. Also, in order to facilitate customs officers in the process of implementing procedures, the General Department of Vietnam Customs has plotted the steps of he process including: Diagram of tax refund, not to collect tax before but check out; advanced inspection process, tax refund; processes of tax reduction on loss or damaged goods during customs supervision; processes of tax reduction on materials or machinery under the contract about goods damaged by natural disasters, fires or unexpected accidents.

Ten laws take effect in 2016

The Laws social insurance, citizen identification, civil status, special consumption tax, military service, organization of local governments ...

Decision 1780/ QD-GDC becomes effective from July 1, 2016, replacing Decision No 2424 / QD-GDC in 2008.

By Ngoc Linh/ Hoang Anh

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