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Is exemption from import trực tiếp bóng đá k+ export duty granted for gifts from foreign entities to Vietnamese entities?

Based on Clause 2, Article 16 of theLaw on Export trực tiếp bóng đá k+ Import Duties 2016, regulations on tax-exempt entities are as follows:

Tax Exemption

1. Exported trực tiếp bóng đá k+ imported goods of foreign organizations trực tiếp bóng đá k+ individuals that are entitled to privileges trực tiếp bóng đá k+ immunities in Vietnam, within the limits appropriate to the international conventions to which the Socialist Republic of Vietnam is a signatory; goods within duty-free luggage allowances of individuals on departure trực tiếp bóng đá k+ entry; imported goods sold in duty-free shops.

2. Relocating assets, gifts, trực tiếp bóng đá k+ presents within the limits given by foreign organizations trực tiếp bóng đá k+ individuals to Vietnamese organizations trực tiếp bóng đá k+ individuals or vice versa.

Relocating assets, gifts, trực tiếp bóng đá k+ presents that exceed the tax exemption limit must pay tax on the excess amount, except for cases where the recipient is an agency or organization whose operating funds are guaranteed by the state budget trực tiếp bóng đá k+ who is authorized by competent authorities to receive such gifts, or in cases of humanitarian or charitable purposes.

3. Goods purchased, sold, trực tiếp bóng đá k+ exchanged across the border by border residents that are on the list trực tiếp bóng đá k+ within the limits for production trực tiếp bóng đá k+ consumption needs of border residents.

In cases of purchasing, transporting goods within the limits but not used for the production trực tiếp bóng đá k+ consumption needs of border residents trực tiếp bóng đá k+ goods exported trực tiếp bóng đá k+ imported by foreign traders allowed to engage in business in border markets, tax must be paid**.**

According to the above regulations, gifts within the prescribed limits from foreign individuals to Vietnamese individuals are exempt from import trực tiếp bóng đá k+ export duty. However, if gifts exceed the tax-exemption limits, the individual must pay tax on the excess, except in cases where gifts are given for humanitarian or charitable purposes.

In addition, tax-exempt gifts must not be on the list of prohibited import trực tiếp bóng đá k+ export goods, suspended import trực tiếp bóng đá k+ export goods, or on the list of goods subject to special consumption tax (except where gifts are subject to special consumption tax for national defense trực tiếp bóng đá k+ security purposes) in accordance with the law.

Is exemption from import trực tiếp bóng đá k+ export duty granted for gifts from foreign entities to Vietnamese entities?(Image from the Internet)

What is the limit for import-export duty exemption on gifts in Vietnam?

According to Clause 2, Article 8 ofDecree 134/2016/ND-CP(amended by Clause 3, Article 1 of Decree 18/2021/ND-CP), foreign gift donations are exempt from import-export tax within the following limits:

Tax Exemption on Gifts

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2. Tax Exemption Limits:

a) Gifts from foreign organizations trực tiếp bóng đá k+ individuals to Vietnamese organizations trực tiếp bóng đá k+ individuals; gifts from Vietnamese organizations trực tiếp bóng đá k+ individuals to foreign organizations trực tiếp bóng đá k+ individuals with a customs value not exceeding 2,000,000 VND or with a customs value over 2,000,000 VND but the total payable tax is less than 200,000 VND are exempt from tax no more than 04 times/year.

b) For gifts from foreign organizations trực tiếp bóng đá k+ individuals to Vietnamese agencies trực tiếp bóng đá k+ organizations whose operating expenses are covered by the state budget as per budget law trực tiếp bóng đá k+ are authorized by competent bodies to receive such gifts or gifts for humanitarian trực tiếp bóng đá k+ charitable purposes, the entire value of the gifts is exempt from tax no more than 04 times/year.

c) Gifts from foreign organizations trực tiếp bóng đá k+ individuals to Vietnamese individuals that are medicines or medical equipment for patients with diseases listed in Appendix IV of this Decree with a customs value not exceeding 10,000,000 VND are exempt from tax no more than 4 times/year.

Thus, according to the aforementioned regulations, the import-export tax exemption limit for gifts from foreign entities to Vietnamese entities is with a customs value not exceeding 2,000,000 VND or if the customs value exceeds 2,000,000 VND but the total tax payable is under 200,000 VND, it is tax-exempt no more than 04 times a year. In the case of gifts of medicines or medical equipment from foreign individuals to Vietnamese individuals for patients with serious diseases as listed in Appendix IV ofDecree 134/2016/ND-CP, the customs value should not exceed 10,000,000 VND, trực tiếp bóng đá k+ tax exemption is allowed no more than 4 times a year.

What is the application for import-export duty exemption on gifts in Vietnam?

The application for import-export tax exemption on gifts is specified in Clause 3, Article 8 ofDecree 134/2016/ND-CPas follows:

- Customs dossier in accordance with customs legislation;

- Agreement document on gifts in cases where the recipient is an organization: 01 photocopy;

The recipient of the gift, if an individual, must accurately trực tiếp bóng đá k+ truthfully declare on the customs declaration regarding exported trực tiếp bóng đá k+ imported goods being gifts; including information on the name trực tiếp bóng đá k+ address of the gift-giver trực tiếp bóng đá k+ receiver abroad trực tiếp bóng đá k+ is responsible before the law for the declarations;

- Document from the superior authority regarding acceptance for utilizing tax-free goods, trực tiếp bóng đá k+ a document proving the organization is funded by the state budget concerning gifts for agencies trực tiếp bóng đá k+ organizations funded by the state: 01 original;

- Document from the Chairman of the Provincial People’s Committee, cities, or ministries trực tiếp bóng đá k+ central authorities for gifts with humanitarian or charitable purposes: 01 original.