What are goods subject to export xem bóng đá trực tiếp trên youtube import duties in Vietnam?
What aregoodssubject to export xem bóng đá trực tiếp trên youtube import duties in Vietnam?
Under Article 2 of theLaw No. 107/2016/QH13 dated April 06th, 2016, on Export trực tiếp bóng, goods subject to export xem bóng đá trực tiếp trên youtube import duties in Vietnam include:
- Goods exported xem bóng đá trực tiếp trên youtube imported through Vietnam’s border xem bóng đá trực tiếp trên youtube border checkpoints.
- Goods exported from the domestic market into free trade zones; goods imported from free trade zones into the domestic market.
- Goods indirectly exported-imported; goods exported xem bóng đá trực tiếp trên youtube imported by enterprises exercising their right to export, import, or distribute.
- The following goods do not incur export xem bóng đá trực tiếp trên youtube import duties:
+ Goods in transit;
+ Goods that are humanitarian aid or grant aid;
+ Goods exported from a free trade zone to abroad; goods imported from abroad to a free trade zone xem bóng đá trực tiếp trên youtube used within such free trade zone; goods transported from one free trade zone to another;
+ Amounts of petroleum used as severance tax paid to the State upon its exportation.
What are goods subject to export xem bóng đá trực tiếp trên youtube import duties in Vietnam?(Image from the Internet)
Who pays the export xem bóng đá trực tiếp trên youtube import duties in Vietnam?
Under Article 3 of theLaw No. 107/2016/QH13 dated April 06th, 2016, on Export trực tiếp bóng, those responsible for paying export xem bóng đá trực tiếp trên youtube import duties in Vietnam include:
- Owners of exports xem bóng đá trực tiếp trên youtube imports.
- Entrusted exporters xem bóng đá trực tiếp trên youtube importers.
- People entering xem bóng đá trực tiếp trên youtube leaving Vietnam carrying exports or imports, sending or receiving goods through Vietnam’s border xem bóng đá trực tiếp trên youtube border checkpoints.
- Taxpayers’ guarantors xem bóng đá trực tiếp trên youtube other entities authorized to pay tax on behalf of taxpayers, including:
+ Customs brokerage agents in case authorized by the taxpayer to pay export xem bóng đá trực tiếp trên youtube 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 xem bóng đá trực tiếp trên youtube 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 are the cases of refund ofexport xem bóng đá trực tiếp trên youtube import duties in Vietnam?
Under Article 19 of theLaw No. 107/2016/QH13 dated April 06th, 2016, on Export trực tiếp bóng, cases of refund of export xem bóng đá trực tiếp trên youtube import duties include:
- Tax refund cases:
+ Any taxpayer who has paid export duty or import duty but has no exports or imports, or the quantity of exports or imports is smaller than the quantity on which duty is paid;
+ Any taxpayer who has paid export duty but the exports has to be re-imported shall receive a refund of export duty xem bóng đá trực tiếp trên youtube does not have to pay import duty;
+ Any taxpayer who has paid import duty but the imports has to be re-exported shall receive a refund of import duty xem bóng đá trực tiếp trên youtube does not have to pay export duty;
+ Any taxpayer who has paid tax on goods imported to serve manufacture or business operation xem bóng đá trực tiếp trên youtube they have been used for manufacture of exports xem bóng đá trực tiếp trên youtube the products are already exported;
+ Any taxpayer who has paid tax on machinery, equipment, tools, vehicles of organizations xem bóng đá trực tiếp trên youtube individuals that are permitted to be temporarily imported for re-export, except for those rented to execute investment projects, construction xem bóng đá trực tiếp trên youtube installation, manufacture, when they are re-exported to abroad or exported to a free trade zone.
The amount of import duty refunded depends on the remaining value of goods when they are re-exported according to the period of time over which they are used or stay in Vietnam. If the goods are no longer usable, import duty shall not be refunded.
Tax shall not be refunded if the refundable amount is below the minimum level specified by the Government.
- Goods specified in tax refund cases must be unused xem bóng đá trực tiếp trên youtube unprocessed.
Tax refund procedures are carried out according to legal regulations on tax management.
What are the cases of reductionofexport xem bóng đá trực tiếp trên youtube import duties in Vietnam?
According to Article 18 of theLaw No. 107/2016/QH13 dated April 06th, 2016, on Export trực tiếp bóng, exports xem bóng đá trực tiếp trên youtube imports that are damaged or lost under customs supervision xem bóng đá trực tiếp trên youtube the damage or loss is verified by a competent organization, tax reduction shall be granted.
The level of reduction shall be proportional to the loss of goods. Tax is exempt if the exports or imports are completely damaged or lost.
The procedures for tax reduction shall comply with regulations of law on tax administration.
