Tax refund for re-exported goods
Tax refunds to be accelerated | |
Compulsory document inspection at the premises of tax payers and post- tax refund | |
Determine offset for VAT refund |
Imported goods which already paid import tax but forced to re-export out of Vietnam shall enjoy tax refund. Photo: Thu Trang. |
Under the guidance of the General Department of Vietnam Customs, this case should be handled according to the provisions of Clause 8 of Article 114 of Circular 38/2015/ TT-BTC regulating: Imported goods which are re-exported to foreign owners or to third countries or to the non-tariff areas are considered for refund of import tax already paid on the basis of the actual volume of re-exported goods and non-payment of export tax.
In addition, Article 49 of Circular 38/2015/ TT-BTC of the Ministry of Finance on tax treatment, deferred payment, and overpaid fines stipulates: In the case of imported goods which have already had import tax paid but have been forced to re-export out of Vietnam due to lack of legal documents and export declarations. On that basis, Ba Ria-Vung Tau Department of Customs shall inspect all import records, re-export records, records of violations and relevant documents. Also, Customs officers shall collate information on records with the information on the E-Manifest system and management program of the Customs.
If test results show that imported goods which have already had import tax paid but have been forced to re-export out of Vietnam due to lack of legal documents and export declarations, enterprises shall be refunded all the amount of tax already paid under current regulations.
Enhacing supervision work of added-value tax refund VCN- Through the work of supervising, Tax service has discovered 556 files (corresponding to the number of ... |
The handling of tax refund complies with the provisions of Clause 8 of Article 114 and Article 49 of Circular 38/2015 / TT-BTC.
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