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Customs operation at the North Ha Noi Customs Branch, Ha Noi Customs Department. Photo: T.Tr

It was answered by the General Department of Vietnam Customs (GDVC) on the question of Hai Phong Customs and Ho Chi Minh City Customs in implementing tax exemption for goods under the lists issued by ministries and sectors.

According to Hai Phong Customs Department and Ho Chi Minh City Customs Department, Article 40 Decree 134/2016/ND-CP stipulates that ministries have responsibility for issuing the lists required by the law to have basis for Tax exemption. However, since 1st September 2016 to the present day, ministries and sectors have not issued the lists of relevant goods. Therefore, the 2 Departments proposed the GDVC to discuss with ministries to promulgate soon the lists of goods subject to Tax exemption.

Responding to this problem, the GDVC said that the Government Office issued Official Letter 7956/VPCP-KTTH dated 31st July 2017 on the implementation of Decree 134/2016/ ND-CP, and the GDVC issued and sent Official Letter 5436/TCHQ-TXNK dated 17th August 2017 to ministries and sectors, including municipal and provincial Customs Departments.

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While the lists and criteria have not been issued by ministries, the GDVC has requested ministries to issue written certifications for the imported goods list of enterprises meeting provisions on tax exemption in Decree 134/2016/ND-CP and send 1 copy to use as a basis for tax exemption as prescribed. If enterprises do not have written certifications issued by ministries, the Customs agency will implement tax collection in accordance with the law.