Customs authorities only manage tax collection and refunds of overpaid tax at the import stage
Regarding the problem of the Forestry Company Limited about the authority for VAT refund, according to the General Department of Vietnam Customs, Article 22 of Circular 219/2013/TT-BTC of the Ministry of Finance regulating the content related to the management of VAT collection, the tax authority are responsible for the management of VAT collection and VAT refund for business establishments and the Customs authority is responsible for the management and collection of VAT for import goods.
Circular 39/2018/TT-BTC and Circular 99/2016/TT-BTC of the Ministry of Finance have clear instructions and regulations for VAT refund management.
The customs authority is responsible for the management of VAT collection for imported goods and refunding the overpaid VAT at the import stage.
Customs officials of Buprang Customs Branch - Dak Lak Customs Department guide enterprises to complete procedures. Photo: N.H. |
Therefore, in the case of Forestry Company Limited that carried out import procedures for production business and exports according to the type of business, and does not generate overpaid VAT at the import stage, the customs authority will not have the authority to process a VAT refund in this case.
Regarding the type code, in the case of firms importing goods for consumption, goods serving for commercial business only; import and trade in input materials for production activities (except for processing, export production, export processing enterprises or enterprises in non-tariff zones); imported goods for tax-free investment or tax-paying investment will carry out procedures at a customs branch which is different from border gate customs branch; domestic firms importing and trading goods from non-tariff zones, export processing firms or importing and doing business on the spot shall use type A12- Import for production business.
When enterprises export commercial goods abroad or into non-tariff zones, export processing enterprises under sale contracts and when exercising the export business rights of foreign-invested enterprises (including the right of export processing enterprises) then use type B11- export business.
In case the import-export enterprises follow the type of export production, using type E31 when making a declaration for importing and using type E62 when exporting, the application of tax policy will comply with law provisions.
The General Department of Vietnam Customs emphasised that by determining the type of import and export, enterprises should work based on the purpose of import and export, the purpose of using goods to choose an appropriate type.
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