What are guidelines on import tax refund for goods imported to serve manufacture or business operation in Vietnam and xoilac tv trực tiếp bóng đá hôm nay products are already exported?
Are goods imported to serve manufacture or business operation in Vietnamand xoilac tv trực tiếp bóng đá hôm nay products are already exported eligible for import tax refund?
Based on point d, clause 1, Article 19 of xoilac tv trực tiếp bóng đá hôm nayLaw on Export and Import Duty 2016, xoilac tv trực tiếp bóng đá hôm nay provisions for cases of export-import tax refund are as follows:
Tax Refund
- Cases of tax refund:
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d) Taxpayers who have paid tax on goods imported to serve manufacture or business operation purposes but have used them to produce export goods and have exported xoilac tv trực tiếp bóng đá hôm nay products;
đ) Taxpayers who have paid tax on machinery, equipment, tools, and transport vehicles of organizations or individuals permitted to be temporarily imported and re-exported, except in cases rented to implement investment projects, construction, installation, or serve production, and when re-exported overseas or exported into a non-tariff zone.
xoilac tv trực tiếp bóng đá hôm nay amount of import tax refunded is determined based on xoilac tv trực tiếp bóng đá hôm nay remaining use value of xoilac tv trực tiếp bóng đá hôm nay goods upon re-export, calculated according to xoilac tv trực tiếp bóng đá hôm nay time of use and retention in Vietnam. In cases where xoilac tv trực tiếp bóng đá hôm nay goods have no remaining use value, xoilac tv trực tiếp bóng đá hôm nay paid import tax will not be refunded.
No tax refund for xoilac tv trực tiếp bóng đá hôm nay amount of tax that is below xoilac tv trực tiếp bóng đá hôm nay minimum level prescribed by xoilac tv trực tiếp bóng đá hôm nay Government.
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Therefore, taxpayers who have paid tax on goods imported to serve manufacture or business operation purposes but have used them to produce export goods and have exported xoilac tv trực tiếp bóng đá hôm nay products are eligible for an import tax refund.
What are guidelines on import tax refund for goods imported to serve manufacture or business operation in Vietnam and xoilac tv trực tiếp bóng đá hôm nay products are already exported?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What are guidelines onimport tax refund for goods imported to serve manufacture or business operation in Vietnam and xoilac tv trực tiếp bóng đá hôm nay products are already exported?
Based on Article 36 ofDecree 134/2016/ND-CP(amended by clauses 18 and 20, Article 1 ofDecree 18/2021/ND-CP, with certain contents annulled by point a, clause 2, Article 2 ofDecree 18/2021/ND-CP), provisions for import tax refund for goods imported to serve manufacture or business operation but have resulted in exported products are as follows:
(1) Conditions for import tax refund
Taxpayers who have paid import tax on goods imported to serve manufacture or business operation but have used them to produce export goods and have exported xoilac tv trực tiếp bóng đá hôm nay products overseas or exported them into a non-tariff zone are eligible for an import tax refund.
(2) Imported goods eligible for import tax refund
Imported goods eligible for import tax refund include:
- Raw materials, supplies (including supplies for packaging or packaging for exporting products), components, and semi-finished products imported directly constituting export products or directly participating in xoilac tv trực tiếp bóng đá hôm nay process of producing export goods, but not directly transforming into goods;
- Finished products imported for attachment, assembly into export products, or incorporated into synchronized goods with export products;
- Components and spare parts imported for warranty purposes for export products.
(3) Basis for determining goods eligible for import tax refund
- Organizations or individuals manufacturing export goods must have manufacturing facilities on Vietnamese territory; have ownership or use rights over machinery and equipment at xoilac tv trực tiếp bóng đá hôm nay production facility suitable for xoilac tv trực tiếp bóng đá hôm nay imported raw materials, supplies, components used to produce export goods;
- xoilac tv trực tiếp bóng đá hôm nay value or quantity of imported raw materials, supplies, components refunded is xoilac tv trực tiếp bóng đá hôm nay value or quantity of xoilac tv trực tiếp bóng đá hôm nay imported raw materials, supplies, components actually used to produce xoilac tv trực tiếp bóng đá hôm nay actual exported products;
- xoilac tv trực tiếp bóng đá hôm nay exported product has undergone customs procedures under xoilac tv trực tiếp bóng đá hôm nay export production model;
- Organizations or individuals directly or entrustingly import goods, and export products.
Taxpayers are responsible for accurately and honestly declaring on xoilac tv trực tiếp bóng đá hôm nay export customs declaration about products exported from previously imported goods.
(4) Formula for calculating xoilac tv trực tiếp bóng đá hôm nay refunded import tax amount
xoilac tv trực tiếp bóng đá hôm nay refunded import tax amount is determined by xoilac tv trực tiếp bóng đá hôm nay allocation method according to xoilac tv trực tiếp bóng đá hôm nay following formula:
Refunded import tax amount (corresponding to actually exported products) = (Export product value / Total value of all acquired products) x Total import tax amount of imported raw materials, supplies, components
xoilac tv trực tiếp bóng đá hôm nay value of exported products is determined by xoilac tv trực tiếp bóng đá hôm nay quantity of products actually exported multiplied (x) by xoilac tv trực tiếp bóng đá hôm nay taxable value of xoilac tv trực tiếp bóng đá hôm nay exported goods.
Note:
- In cases where one type of raw material, supplies, components is imported for production and results in two or more types of products, and only one type is exported, import tax is refunded for xoilac tv trực tiếp bóng đá hôm nay portion of xoilac tv trực tiếp bóng đá hôm nay raw materials, supplies, components constituting xoilac tv trực tiếp bóng đá hôm nay exported product based on xoilac tv trực tiếp bóng đá hôm nay total value of all acquired products.
- xoilac tv trực tiếp bóng đá hôm nay total value of all acquired products is xoilac tv trực tiếp bóng đá hôm nay sum of xoilac tv trực tiếp bóng đá hôm nay export product's value and xoilac tv trực tiếp bóng đá hôm nay sales value of domestically consumed products. xoilac tv trực tiếp bóng đá hôm nay export product's value does not include xoilac tv trực tiếp bóng đá hôm nay value of domestically purchased raw materials, supplies, components constituting xoilac tv trực tiếp bóng đá hôm nay export product.
(5) Import tax refund dossier
xoilac tv trực tiếp bóng đá hôm nay import tax refund dossier includes:
(i)Official Dispatch requesting an export tax refund and import tax refund for export or import goods sent through xoilac tv trực tiếp bóng đá hôm nay customs authority's electronic data processing system based on information criteria in Form No. 01 Appendix VIIa or an official letter requesting Export and Import Duty refund as per Form No. 09 Appendix VII issued withDecree 134/2016/ND-CP: 01 original copy.
(ii)Payment vouchers for export and import goods if already paid: 01 copy
(iii)Export and import contracts and invoices according to export and import contracts for xoilac tv trực tiếp bóng đá hôm nay purchase and sale of goods; entrusted export and import contracts if it is a form of entrusted export, import: 01 copy
Taxpayers declare on xoilac tv trực tiếp bóng đá hôm nay export customs declaration information about contract number, date, name of xoilac tv trực tiếp bóng đá hôm nay partner purchasing xoilac tv trực tiếp bóng đá hôm nay goods.
(iv)Report on tax calculation of imported raw materials, supplies, components (as per Form No. 10 in Appendix VII issued withDecree 134/2016/ND-CP).
xoilac tv trực tiếp bóng đá hôm nay import tax amount of raw materials, supplies, components refunded must correspond to xoilac tv trực tiếp bóng đá hôm nay quantity, type of imported raw materials, supplies, components actually used to produce xoilac tv trực tiếp bóng đá hôm nay actual exported product.
(v)Processing contract signed with foreign clients (for cases of importing raw materials, supplies, components to produce products, then using these products to process export goods under a processing contract with overseas clients): submit 01 copy;
(6)xoilac tv trực tiếp bóng đá hôm nay procedures for submitting, receiving, processing xoilac tv trực tiếp bóng đá hôm nay tax refund dossier are implemented according to xoilac tv trực tiếp bóng đá hôm nay legal provisions on tax management.
Which entities areeligible for import tax refund for goods imported to serve manufacture or business operation in Vietnam and xoilac tv trực tiếp bóng đá hôm nay products are already exported?
Based on clause 1, Article 36 ofDecree 134/2016/ND-CP, it is stipulated that taxpayers who have paid import tax on goods imported to serve manufacture or business operation but have used them to produce export goods and have exported xoilac tv trực tiếp bóng đá hôm nay products overseas or to a non-tariff zone are eligible for an import tax refund.
Thus, xoilac tv trực tiếp bóng đá hôm nay person eligible for import tax refund for goods imported to serve manufacture or business operation in Vietnam and xoilac tv trực tiếp bóng đá hôm nay products are already exported is xoilac tv trực tiếp bóng đá hôm nay import taxpayer.
Additionally, based on Article 3 of xoilac tv trực tiếp bóng đá hôm nayLaw on Export and Import Duty 2016, import taxpayers include xoilac tv trực tiếp bóng đá hôm nay following entities:
(1) Owners of imported goods.
(2) Organizations entrusted with imports.
(3) Exit and entry individuals having imported goods, sending or receiving goods through Vietnamese borders and customs.
(4) Persons authorized, guaranteed, and pay tax on behalf of taxpayers, including:
- Customs procedure agents in cases where they are authorized by taxpayers to pay import taxes;
- Enterprises providing postal services, international express delivery services in cases where they pay taxes on behalf of taxpayers;
- Credit institutions or other organizations operating under xoilac tv trực tiếp bóng đá hôm nay Law on Credit Institutions in cases where they guarantee and pay taxes on behalf of taxpayers;
- People authorized by goods owners in cases where xoilac tv trực tiếp bóng đá hôm nay goods are gifts from individuals; luggage sent before or after xoilac tv trực tiếp bóng đá hôm nay trip by travelers exiting, entering;
- Branches of enterprises authorized to pay taxes on behalf of enterprises;
- Others authorized to pay taxes on behalf of taxpayers according to xoilac tv trực tiếp bóng đá hôm nay law.
(5) People purchasing, transporting goods within xoilac tv trực tiếp bóng đá hôm nay tax exemption quota of border residents but do not use for production, consumption and sell in xoilac tv trực tiếp bóng đá hôm nay domestic market and foreign traders allowed to do businesses in export, import goods in border markets under legal provisions.
(6) People with imported goods that are not subject to tax or are exempt from tax but later fall into taxable categories according to legal provisions.
(7) Other cases as prescribed by law.
