Is the excise trực tiếp bóng đá k+ applicable to prisoner transport vehicles in Vietnam?

Is the excisetaxapplicable to prisoner transport vehicles in Vietnam?

Pursuant to Article 3Law on excise trực tiếp bóng đá k+ 2008as amended by Clause 2, Article 1Law on Amendments to the Law on excise trực tiếp bóng đá k+ 2014which regulates items not subject to trực tiếp bóng đá k+ as follows:

Exempted Entities

Goods stipulated in Clause 1, Article 2 of this Law are not subject to excise trực tiếp bóng đá k+ in the following cases:

1. Goods produced or processed by a manufacturer directly for export or sold and consigned for export through another business establishment;

2. Imported goods include:

a) Goods under humanitarian aid, non-refundable aid; gifts to government agencies, political organizations, political-social organizations, political-professional organizations, social organizations, social-professional organizations, armed forces, gifts for individuals in Vietnam as prescribed by the Government of Vietnam;

b) Goods in transit or borrowed entry through Vietnam's borders, goods transferred according to regulations of the Government of Vietnam;

c) Temporarily imported and re-exported goods, temporarily exported and re-imported goods exempt from import and export duties within the prescribed time under the law on import and export trực tiếp bóng đá k+;

d) Personal effects of foreign organizations and individuals eligible for diplomatic immunity; carried-on items within duty-free luggage allowances; imported goods for sale duty-free under the law;

3. Aircraft, yachts used for commercial transport of goods, passengers, tourists and aircraft used for security and national defense purposes;

4. Ambulances, prisoner transport vehicles, hearses, vehicles designed for both seating and standing carrying 24 or more people, vehicles operating in amusement parks, sports venues without registration and not involved in traffic;

5. Goods imported from abroad into duty-free zones, goods sold from domestic markets into duty-free zones used exclusively in duty-free zones, goods traded between duty-free zones, except passenger cars with fewer than 24 seats.

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Additionally, Clause 4, Article 3 ofDecree 108/2015/ND-CPregulates entities not subject to trực tiếp bóng đá k+ as follows:

Exempted Entities

...

4. For automobiles stipulated in Clause 4, Article 3 of the Law on excise trực tiếp bóng đá k+, they are designed by manufacturers for use as ambulances, prisoner transport vehicles, hearses; vehicles designed with both seating and standing areas carrying 24 or more people; automobiles operating in amusement parks, sports, and recreational areas without registration and not participating in traffic, and other special-purpose vehicles not registered or participating in traffic as specified by the Ministry of Finance in cooperation with relevant Ministries and agencies.

...

Thus,according to the aforementioned regulation, prisoner transport vehicles are not subject to excise trực tiếp bóng đá k+ and therefore are exempt from paying excise trực tiếp bóng đá k+.

Is the excise trực tiếp bóng đá k+ applicable to prisoner transport vehicles in Vietnam?(Image from the Internet)

Which entities are excisetaxpayers in Vietnam?

In accordance with Article 4Law on excise trực tiếp bóng đá k+ 2008, there are two cases regarding those liable for excise trực tiếp bóng đá k+ as follows:

Case 1:Individuals or organizations producing, importing, and trading goods or services subject to excise trực tiếp bóng đá k+ are liable for the trực tiếp bóng đá k+.

Case 2:In case individuals or organizations engaged in export businesses purchase goods subject to excise trực tiếp bóng đá k+ from manufacturing establishments for export but eventually consume them domestically, the exporting business entities are the ones liable for excise trực tiếp bóng đá k+.

Is the excisetax refundable for imported raw materials used for export car parts processing?

Under Article 8Law on excise trực tiếp bóng đá k+ 2008, cases eligible for trực tiếp bóng đá k+ refund or credit are regulated as follows:

- Taxpayers are eligible for a refund of the paid excise trực tiếp bóng đá k+ under the following circumstances:

+ Goods temporarily imported and re-exported;

+ Imported materials for the production and processing of export goods;

+ trực tiếp bóng đá k+ settlement when merging, consolidating, dividing, splitting, dissolving, bankrupting, transferring ownership, transforming enterprises, or terminating activities with excess trực tiếp bóng đá k+ paid;

+ Decisions on trực tiếp bóng đá k+ refund by competent authorities and excise trực tiếp bóng đá k+ refunds according to international treaties of which the Socialist Republic of Vietnam is a member.

The refund of excise trực tiếp bóng đá k+ as per points (a) and (b) in this clause is only applicable to goods actually exported.

Furthermore, detailed guidelines on trực tiếp bóng đá k+ refund and credit are found in Article 6 ofDecree 108/2015/ND-CP, as amended by Clause 2, Article 1Decree 14/2019/ND-CPas follows:

excise trực tiếp bóng đá k+ refunds are implemented as specified in Article 8 of theLaw on excise trực tiếp bóng đá k+ 2008.

- For temporarily imported and re-exported goods as defined in point (a), clause 1, Article 8 of theLaw on excise trực tiếp bóng đá k+ 2008:

+ Imported goods that have paid excise trực tiếp bóng đá k+ but remain in storage under customs control can be re-exported for a trực tiếp bóng đá k+ refund;

+ Imported goods taxed under excise to be delivered, sold to overseas clients through agents in Vietnam; imported goods for sales to foreign carriers on Vietnam ports routes or to Vietnamese carriers on international transport routes as stipulated by law;

+ Temporarily imported goods for re-export business, refunded the excise trực tiếp bóng đá k+ paid corresponding to the quantity actually re-exported;

+ Imported goods taxed under excise but then re-exported may be refunded the paid trực tiếp bóng đá k+ for the goods exported back to their original country;

+ Goods temporarily imported for fairs, exhibitions, showcasing or for other temporary uses according to legal time limitations; refunded upon re-export if excise trực tiếp bóng đá k+ is paid.

If goods temporarily imported for re-export have been actually re-exported within the designated trực tiếp bóng đá k+ payment period as regulated by law on export and import trực tiếp bóng đá k+, they are not subject to excise trực tiếp bóng đá k+ equivalent to the quantity re-exported.

- Imported materials for producing and processing export items may be refunded the paid excise trực tiếp bóng đá k+ corresponding to the amount used for goods actually exported.

- Procedures, dossiers, order, and authority for resolving excise trực tiếp bóng đá k+ refunds:

+ Procedures, dossiers, order, and authority for resolving trực tiếp bóng đá k+ refunds on temporarily imported and re-exported goods as defined in clause 1 of this Article are implemented according to provisions on import trực tiếp bóng đá k+ refunds.

+ Procedures, dossiers, order, and authority for resolving excise trực tiếp bóng đá k+ refunds on imported materials for export production or processing.

In cases where import declarations contain amounts of import trực tiếp bóng đá k+, excise trực tiếp bóng đá k+ requested for refund, the dossier for import trực tiếp bóng đá k+ refund concurrently serves as the dossier for excise trực tiếp bóng đá k+ refund.

- Manufacturing and business establishments settling trực tiếp bóng đá k+ when merging, splitting, dissolving, bankrupting, transitioning in ownership forms, transferring, selling, leasing state-owned enterprises with excess paid excise trực tiếp bóng đá k+.

- Refunds specified in point (d), clause 1, Article 8Law on excise trực tiếp bóng đá k+ 2008include:

+ Refunds according to decisions from competent authorities as per the law;

+ Refunds according to international treaties of which the Socialist Republic of Vietnam is a party;

+ Refunds in cases where excise trực tiếp bóng đá k+ paid exceeds the payable amount as stipulated by law.

Thus, it has been clearly stated that imported materials used for processing parts for export ambulance vehicles are eligible for excise trực tiếp bóng đá k+ refunds.