Linh kiện, phụ tùng nhập trực tiếp bóng đá hôm nay euro để bảo hành cho sản phẩm xuất trực tiếp bóng đá hôm nay euro được hoàn thuế nhập

Are components bóng đá hôm nay trực tiếp parts imported for repairing exports under warranty in Vietnam subject to import duty refund?

Under Article 36 ofDecree No. 134/2016/ND-CPstipulating the refund of duties on goods initially imported for business operation but eventually used for the manufacture of domestic exports:

Refund of duties on goods initially imported for business operation but eventually used for manufacture of domestic exports

1. Paid import duties on goods that are initially imported for business operation but eventually used for manufacture of goods that have been exported into a foreign country or a free trade zone shall be refunded.

2. Import duties on the following imports are refundable:

a) Raw materials, supplies (including those for manufacture of packages of exports), components, semi-finished products imported incorporated into the exports or used during the manufacture of exports without being incorporated into the exports;

b) Imported finished products that are attached on exports or packed with exports as a whole;

c) Components bóng đá hôm nay trực tiếp parts imported for repair of exports under warranty.

...

The components bóng đá hôm nay trực tiếp parts imported for repairing exports under warranty in Vietnam are subject to import duty refund.

Are components bóng đá hôm nay trực tiếp parts imported for repairing exports under warranty in Vietnam subject to import duty refund? (Image from Internet)

Which entities are the import bóng đá hôm nay trực tiếp export duty payers in Vietnam?

Under Article 3 of theLaw on Export bóng đá hôm nay trực tiếp Import Duties 2016, the import bóng đá hôm nay trực tiếp export duty payers include:

- Owners of exports bóng đá hôm nay trực tiếp imports.

- Entrusted exporters bóng đá hôm nay trực tiếp importers.

- People entering bóng đá hôm nay trực tiếp leaving Vietnam carrying exports or imports, sending or receiving goods through Vietnam’s border bóng đá hôm nay trực tiếp border checkpoints.

- Taxpayers’ guarantors bóng đá hôm nay trực tiếp other entities authorized to pay tax on behalf of taxpayers, including:

+ Customs brokerage agents in case authorized by the taxpayer to pay export bóng đá hôm nay trực tiếp import duties;

+ Providers of postal services or international express mail services paying tax on behalf of taxpayers;

+ Credit institutions or other organizations operating under the Law on credit institutions that provide guarantee or pay tax on behalf of taxpayers;

+ People authorized by goods owners in case goods are gifts of individuals; any luggage sent before or after its owner’s arrival or departure;

+ Any branch of an enterprise authorized to pay tax on its behalf;

+ Other people authorized to pay tax on behalf of taxpayers as prescribed by law.

- Any person who purchases or transports goods within the tax-free allowance applied to border residents which are sold domestically instead of being consumed or used for manufacture; foreign traders permitted to deal in exports bóng đá hôm nay trực tiếp imports at bordering markets as prescribed by law.

- Owners of exports or imports that are initially tax-free but then taxed.

- Other cases prescribed by law.

What is the deadline for paying import duty in Vietnam?

According to Article 9 ofLaw on Export bóng đá hôm nay trực tiếp Import Duties 2016:

Tax payment deadline

1. Duties on exports bóng đá hôm nay trực tiếp imports have to be paid before customs clearance or release as prescribed by the Law on Customs, except for the case in Clause 2 hereof.

Where a credit institution provides guarantee for the amount of tax payable, customs clearance or release shall be granted. However, late payment interest shall be paid for the period from the date of customs clearance or release to the tax payment date in accordance with the Law on Tax administration. The guarantee period shall not exceed 30 days from the day on which the customs declaration is registered.

If the taxpayer fails to pay tax bóng đá hôm nay trực tiếp late payment interest by the end of the guarantee period, the guarantor shall fully pay tax bóng đá hôm nay trực tiếp late payment interest on behalf of the taxpayer.

2. The taxpayer given priority as prescribed by the Law on Customs shall pay tax on the customs declarations granted customs clearance or release in the month by the 10thof the next month. If the taxpayer fails to pay tax by the aforesaid deadline, the taxpayer shall fully pay outstanding tax bóng đá hôm nay trực tiếp late payment interest as prescribed by the Law on Tax administration.

Thus, the deadline for paying import duty is before customs clearance or release of goods according to theLuật Hải trực tiếp bóng.

However, if the taxpayer is given priority as prescribed by the Law on Customs, it/she/he shall pay tax on the customs declarations granted customs clearance or release in the month by the 10th of the next month.