What does lịch trực tiếp bóng đá hôm nay tax refund claim for re-imported exports in Vietnam include?

Will duties on re-imported exports in Vietnam be refunded?

Under Clause 1, Article 33 ofDecree 134/2016/ND-CPon refund of duties on re-imported exports:

- Paid duties on lịch trực tiếp bóng đá hôm nay following exports that have to re-imported shall be refunded and import duties thereon shall be exempt:

+ Goods that have been exported but have to be re-imported into Vietnam;

+ Goods that are sent by an organization or individual in Vietnam to an overseas organization or individual by international postal service or express delivery service, duties on which have been paid but delivery is failed and lịch trực tiếp bóng đá hôm nay goods have to be re-imported.

lịch trực tiếp bóng đá hôm nay taxpayer shall provide truthful information about lịch trực tiếp bóng đá hôm nay exported goods, lịch trực tiếp bóng đá hôm nay number and date of lịch trực tiếp bóng đá hôm nay sale contract (if any) and lịch trực tiếp bóng đá hôm nay buyer’s name on lịch trực tiếp bóng đá hôm nay import declaration.

lịch trực tiếp bóng đá hôm nay customs authority shall verify information provided by lịch trực tiếp bóng đá hôm nay taxpayer and specify lịch trực tiếp bóng đá hôm nay result to serve lịch trực tiếp bóng đá hôm nay refund of duties.

Therefore,duties on re-imported exports in Vietnam will be refunded.

What are lịch trực tiếp bóng đá hôm nay regulations on tax refund for re-imported exports in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)

What doesthe tax refund claim for re-imported exports in Vietnam include?

Under Clause 2, Article 33 ofDecree 134/2016/ND-CP(amended by Clause 18 and Point d Clause 20, Article 1 ofDecree 18/2021/ND-CP, partially annulled by Point a Clause 2 Article 2 ofDecree 18/2021/ND-CP), lịch trực tiếp bóng đá hôm nay tax refund claimforre-imported exports includes:

- lịch trực tiếp bóng đá hôm nay written request for refund of export/import duty on exports/imports sent via lịch trực tiếp bóng đá hôm nay electronic data processing system of lịch trực tiếp bóng đá hôm nay customs authority according to Form No. 01 in Appendix VIIa, or lịch trực tiếp bóng đá hôm nay written request for refund of export/import duty according to Form No. 09 in Appendix VII hereof: 01 original copy.

- 01 photocopy of lịch trực tiếp bóng đá hôm nay document proving payment for lịch trực tiếp bóng đá hôm nay exports or imports (if paid);

- 01 photocopy of lịch trực tiếp bóng đá hôm nay export/import contract and invoices enclosed therein or lịch trực tiếp bóng đá hôm nay export/import mandate contract, as lịch trực tiếp bóng đá hôm nay case may be;

- If goods have to be re-imported because it is rejected by lịch trực tiếp bóng đá hôm nay foreign buyer or there is no recipient as notified by lịch trực tiếp bóng đá hôm nay shipping company, 01 photocopy of lịch trực tiếp bóng đá hôm nay foreign buyer’s notice or agreement with lịch trực tiếp bóng đá hôm nay foreign buyer on lịch trực tiếp bóng đá hôm nay return of goods or lịch trực tiếp bóng đá hôm nay shipping company’s notice of failed delivery which provides explanation and specifies lịch trực tiếp bóng đá hôm nay quantities and categories of lịch trực tiếp bóng đá hôm nay goods returned.

In case of a force majeure event or lịch trực tiếp bóng đá hôm nay taxpayer re-imports goods because of some errors, such document may be omitted. However, lịch trực tiếp bóng đá hôm nay reasons for re-import must be specified in lịch trực tiếp bóng đá hôm nay request for duty refund;

- In case of exports or imports mentioned in Point b Clause 1 of this Article, 01 photocopy of lịch trực tiếp bóng đá hôm nay notice of failed delivery issued by lịch trực tiếp bóng đá hôm nay postal service provider or international express delivery service provider.

What are lịch trực tiếp bóng đá hôm nay procedures for tax refund for re-imported exports in Vietnam?

Under Clause 3, Article 33 ofDecree 134/2016/ND-CP(partially annulled by Point a Clause 2, Article 2 ofDecree 18/2021/ND-CP), lịch trực tiếp bóng đá hôm nay procedures fortax refund for re-imported exports are as follows:

In cases where goods are eligible for tax refund but have not yet paid tax or are exempted from tax according to Article 19 of lịch trực tiếp bóng đá hôm nayExport and Import DutyLaw 2016, lịch trực tiếp bóng đá hôm nay claimsand procedures are specifiedas follows:

- Cases of tax refund:

+ Any taxpayer who has paid export duty or import duty but has no exports or imports, or lịch trực tiếp bóng đá hôm nay quantity of exports or imports is smaller than lịch trực tiếp bóng đá hôm nay quantity on which duty is paid;

+ Any taxpayer who has paid export duty but lịch trực tiếp bóng đá hôm nay exports has to be re-imported shall receive a refund of export duty and does not have to pay import duty;

+ Any taxpayer who has paid import duty but lịch trực tiếp bóng đá hôm nay imports has to be re-exported shall receive a refund of import duty and does not have to pay export duty;

+ Any taxpayer who has paid tax on goods imported to serve manufacture or business operation and they have been used for manufacture of exports and lịch trực tiếp bóng đá hôm nay products are already exported;

+ Any taxpayer who has paid tax on machinery, equipment, tools, vehicles of organizations and individuals that are permitted to be temporarily imported for re-export, except for those rented to execute investment projects, construction and installation, manufacture, when they are re-exported to abroad or exported to a free trade zone.

lịch trực tiếp bóng đá hôm nay amount of import duty refunded depends on lịch trực tiếp bóng đá hôm nay remaining value of goods when they are re-exported according to lịch trực tiếp bóng đá hôm nay period of time over which they are used or stay in Vietnam. If lịch trực tiếp bóng đá hôm nay goods are no longer usable, import duty shall not be refunded.

Tax shall not be refunded if lịch trực tiếp bóng đá hôm nay refundable amount is below lịch trực tiếp bóng đá hôm nay minimum level specified by lịch trực tiếp bóng đá hôm nay Government.

- Tax on lịch trực tiếp bóng đá hôm nay goods specified in Point a through c of Clause 1 of this Article shall be refunded if such goods have not been used or undergone working or processing.

- lịch trực tiếp bóng đá hôm nay procedures for tax refund shall comply with regulations of law on tax administration.