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5 trường hợp được hoàn thuế xuất nhập khẩu (cập nhật 2022)

Refund of import tax or export tax is the return of the tax collected by the tax collection agency because the collected tax amount is more than the tax payable or not payable. Below are cases where import and export tax is refunded.

Clause 1, Article 19 of the 2016 Law on Import Tax and Export Tax provides for the following cases of tax refund:

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Bạn Đang Xem: 5 trường hợp được hoàn thuế xuất nhập khẩu (cập nhật 2022)

Bạn Đang Xem: 5 trường hợp được hoàn thuế xuất nhập khẩu (cập nhật 2022)

Bạn Đang Xem: 5 trường hợp được hoàn thuế xuất nhập khẩu (cập nhật 2022)

Bạn Đang Xem: 5 trường hợp được hoàn thuế xuất nhập khẩu (cập nhật 2022)

Bạn Đang Xem: 5 trường hợp được hoàn thuế xuất nhập khẩu (cập nhật 2022)

Bạn Đang Xem: 5 trường hợp được hoàn thuế xuất nhập khẩu (cập nhật 2022)

You are viewing: 5 cases of import and export tax refund (updated 2022)

You are viewing: 5 cases of import and export tax refund (updated 2022)

You are viewing: 5 cases of import and export tax refund (updated 2022)

You are viewing: 5 cases of import and export tax refund (updated 2022)

You are viewing: 5 cases of import and export tax refund (updated 2022)

You are viewing: 5 cases of import and export tax refund (updated 2022)

You are viewing: 5 cases of import and export tax refund (updated 2022)

You are viewing: 5 cases of import and export tax refund (updated 2022)

You are viewing: 5 cases of import and export tax refund (updated 2022)

You are viewing: 5 cases of import and export tax refund (updated 2022)

(The first day) Taxpayers have paid export tax or import tax but have no export, import, import or export goods smaller than the quantity of taxable exported or imported goods.

(2) Taxpayers who have paid export tax but exported goods that have to be re-imported will be refunded export tax and not have to pay import tax.

(3) Taxpayers who have paid import tax but imported goods must be re-exported, they will be refunded import tax and not have to pay export tax.

(4) Taxpayers have paid tax on goods imported for production and business but put into production for export, and exported products.

(5) Taxpayers have paid tax on machinery, equipment, tools and means of transport of organizations and individuals permitted to do business in temporary import for re-export, except in case of hiring them to implement investment or construction projects. build. build. build. build. build. build. build. build. build. , installation of works in service of production when re-exported abroad, into non-tariff zones.

The amount of import tax to be refunded is determined on the basis of the residual use value of the goods upon re-export, calculated according to the time of use and stay in Vietnam.

If the goods have expired, the paid import tax will not be refunded.

No tax refund for the refundable tax amount below the minimum level set by the Government.

Note: Goods specified in items (1), (2), (3) are eligible for tax refund when they have not been used, processed or processed.

The above content is specifically guided as follows:

1. Tax refund for exported goods that must be re-imported

Clause 1, Article 33 of Decree 134/2016 / ND-CP stipulates that exported goods for which export tax has been paid but must be re-imported will be refunded export tax and not have to pay import tax, including:

– Goods that have been exported but must be imported back to Vietnam.

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– Goods sent by organizations or individuals exporting in Vietnam to overseas organizations or individuals through international postal or courier services have paid tax but have not yet been delivered to the consignee. , must be re-entered.

Taxpayers are responsible for accurately and truthfully declaring on the customs declaration that re-imported goods were previously exported goods; information on the number, date of the contract, the name of the purchasing partner in the goods sale and purchase contract.

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The customs authority is responsible for checking the taxpayer’s declaration, which clearly states the inspection results to serve the tax refund settlement.

2. Tax refund for imported and re-exported goods

Pursuant to Clause 1, Article 34 of Decree 134/2016/ND-CP, imported goods for which import tax has been paid but must be re-exported will be refunded import tax and not have to pay export tax, including:

– Goods imported but must be re-exported abroad include export to return to the owner, export of imported goods to foreign countries, export to non-tariff zones for use in non-tariff zones.

The re-export of goods must be authorized by the original importer for export or by a person authorized by the original importer.

– Imported goods sent by overseas organizations or individuals to organizations and individuals in Vietnam via international postal or courier services have paid tax but have not yet been delivered to the consignee. , must re-export.

– Imported goods have paid tax and then sold to vehicles of foreign companies on international routes through Vietnamese ports and to Vietnamese vehicles on international routes according to regulations.

– Imported goods for which import tax has been paid but are still stored in warehouses or yards at the border gates and under the supervision of customs offices may be re-exported abroad.

The taxpayer is responsible for accurately and truthfully declaring on the customs declaration that the re-exported goods are previously imported goods; information on quantity, contract date, name of purchasing partner.

The customs authority is responsible for checking the taxpayer’s declaration, which clearly states the inspection results to serve the tax refund settlement.

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3. Tax refund for machinery, equipment, tools and means of transport of organizations and individuals permitted to trade in temporary import for re-export

Clause 1, Article 35 of Decree 134/2016/ND-CP stipulates that taxpayers declare themselves and take responsibility before law for the rate of wear and tear, and the distribution of the value of goods during use. and kept in Vietnam according to the provisions of law on accounting when requesting the customs office for tax refund as a basis for calculating the percentage of the remaining use value of the goods.

The taxpayer is responsible for accurately and truthfully declaring on the customs declaration that the re-exported goods are previously imported goods; information on quantity, contract date, name of purchasing partner.

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The customs authority is responsible for checking the taxpayer’s declaration, which clearly states the inspection results to serve the tax refund settlement.

4. Tax refund for goods imported for production and business but exported

According to the provisions of Clause 1, Clause 2, Clause 3, Clause 4 of Decree No. 134/2016/ND-CP, the tax refund for goods imported for production and business but exported is done as follows:

– Taxpayers who have paid import tax on goods imported for production and business but put into production for export, exported abroad or exported to a non-tariff zone shall be entitled to import tax refund. submitted.

– Imported goods are eligible for import tax refund, including:

  • Raw materials, supplies (including packaging materials for exported goods), components and semi-finished products imported directly into exported products or directly involved in the production process. produce goods for export but not directly convert them into goods.
  • Imported finished products for mounting and assembling export products or general packing to synchronize with export products.
  • Components and spare parts imported for warranty for exported products.

– Basis for determining tax refunded goods

  • Organizations and individuals producing export goods have export goods production establishments in the Vietnamese territory; have the right to own or use machinery and equipment at the production establishment suitable for imported raw materials, supplies and components for the production of exported goods.
  • The value and quantity of imported raw materials, supplies and components eligible for tax refund is the value or quantity of imported raw materials, supplies and components actually used to manufacture the products that are actually exported.
  • Exported products may go through customs procedures according to the type of export production;
  • Organizations and individuals that directly or entrust the import of goods and export of products.

Taxpayers are responsible for accurately and truthfully declaring on the customs declaration about exported products manufactured from previously imported goods.

– In case of importing one type of raw materials, supplies and components for production but taking two or more products and exporting only one type of product, the import tax will be refunded corresponding to the portion of raw materials. , materials and components corresponding to exported products calculated on the total value of products obtained.

The total value of products obtained is the total value of exported products and the selling price of products consumed in the domestic market. The value of exported products does not include the value of domestically purchased raw materials, supplies and components constituting the exported product.

The amount of import tax to be refunded is determined by the method of allocation according to the following formula:

Import tax amount (corresponding to actually exported products)

=

Value of exported products

x

Total import tax on imported raw materials, supplies and components

Total value of product obtained

The value of the exported product is determined by multiplying (x) the actual quantity of the exported product by the dutiable value of the exported goods.

5. Tax refund for cases where taxpayers have paid export tax or import tax but have no export or import goods or export or import less than the quantity of exported or imported goods for which tax has been paid. . . . . . . . ; no tax refund in case of minimum tax amount

– Taxpayers who have paid import or export tax but have no export, import, export or import goods less than the quantity of exported or imported goods for which tax has been paid, shall be entitled to a refund of import tax. for exported goods that have been paid for in proportion to the actual quantity of goods not exported, imported or exported or imported.

– Cases eligible for refund of import tax or export tax according to the provisions of Articles 33, 34, 35, 36, 37 of Decree 134/2016 / ND-CP in which the refunded tax amount according to the customs declaration is under VND 50,000 ; Tax refund procedures will not be refunded.

The customs authority shall not accept tax refund dossiers and shall not refund the refunded tax amounts as prescribed in this Clause.

The following is case of import and export tax refund. If readers have problems, please contact 1900.6192 to be answered.

Nguồn: https://chuyendoithocu.top
Danh mục: Pháp Luật

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