What is classification of applications for refund of bóng đá hôm nay trực tiếp on exports and imports subject to inspection before refund in Vietnam?

What is classification of applications for refund of bóng đá hôm nay trực tiếp on exports and imports subject to inspection before refund in Vietnam?

Based on Article 22 ofDecree 126/2020/ND-CP, the classification of applications for refund of bóng đá hôm nay trực tiếp on exports and imports subject to inspection before refund includes the following:

- Cases subject to pre-inspection, post-bóng đá hôm nay trực tiếp refund:

+ Dossiers of taxpayers requesting the first bóng đá hôm nay trực tiếp refund for each refund case as prescribed by bóng đá hôm nay trực tiếp laws. In the case where the taxpayer submits a bóng đá hôm nay trực tiếp refund dossier to the bóng đá hôm nay trực tiếp authority for the first time but is not eligible for a bóng đá hôm nay trực tiếp refund as prescribed, the next bóng đá hôm nay trực tiếp refund request will still be determined as the first bóng đá hôm nay trực tiếp refund request;

+ Dossiers of taxpayers requesting bóng đá hôm nay trực tiếp refunds within 2 years from the time they were penalized for bóng đá hôm nay trực tiếp evasion;

+ Dossiers of organizations that are dissolving, bankrupt, ceasing operations, selling, transferring, or handing over state-owned enterprises;

+ bóng đá hôm nay trực tiếp refund dossiers classified as high risk according to the risk management categorization in bóng đá hôm nay trực tiếp administration;

+ bóng đá hôm nay trực tiếp refund dossiers that are subject to a pre-bóng đá hôm nay trực tiếp refund but have exceeded the deadline according to the written notice from the bóng đá hôm nay trực tiếp authority, and the taxpayer has not explained or supplemented the bóng đá hôm nay trực tiếp refund dossier or has provided explanations and supplements but failed to prove the declared bóng đá hôm nay trực tiếp amount is correct;

+ bóng đá hôm nay trực tiếp refund dossiers for exported and imported goods that do not make payments through commercial banks, other credit institutions as prescribed by law.

- In addition to the above cases, dossiers subject to pre-inspection, post-bóng đá hôm nay trực tiếp refund include:

+ Taxpayers who, within 12 months up to the date of submitting a bóng đá hôm nay trực tiếp refund request dossier, have been identified by customs authorities to have committed customs violations that have been penalized more than twice (including the act of incorrect declaration leading to a shortage of bóng đá hôm nay trực tiếp payable or an increase in bóng đá hôm nay trực tiếp exempted, reduced, refunded, or unpaid) with the penalty exceeding the authority level of the Head of Customs Branch as prescribed by law on administrative violation handling.

+ Taxpayers who, within 24 months up to the date of submitting a bóng đá hôm nay trực tiếp refund request dossier, have been identified by customs authorities to have been penalized for smuggling or illegal transportation of goods across borders.

+ Taxpayers being coerced to enforce administrative decisions on bóng đá hôm nay trực tiếp management.

+ Goods subject to excise bóng đá hôm nay trực tiếp.

+ Imported goods that need to be re-exported back to the foreign country (or re-exported to a third country or re-exported into a non-tariff area) via different checkpoints; exported goods that need to be re-imported back to Vietnam via different checkpoints.

Classification of applications for refund of bóng đá hôm nay trực tiếp on exports and imports subject to inspection before refund in Vietnam(Image from the Internet)

What are cases eligible for export and import bóng đá hôm nay trực tiếp refunds in Vietnam

Based on Clauses 1 and 2, Article 19 of theLaw on Export and Import Duties 2016, cases eligible for export and import bóng đá hôm nay trực tiếp refunds include:

(1) Taxpayers who have paid import or export duties but have no imported or exported goods or have imported or exported fewer goods than those for which export or import duties have been paid;

(2) Taxpayers who have paid export duties but the exported goods must be re-imported are eligible for export duty refund and exempt from import duties;

(3) Taxpayers who have paid import duties but the imported goods must be re-exported are eligible for import duty refund and exempt from export duties;

(4) Taxpayers who have paid duties for imported goods to be used in production and business but have used them to produce exported goods;

(5) Taxpayers who have paid duties for machinery, equipment, tools, and vehicles of organizations and individuals permitted to temporarily import for re-export, except for those rented to carry out investment projects, construction, installation of works, and production services, when re-exported back abroad or re-exported into a non-tariff area.

The amount of import duty refunded is determined based on the remaining usable value of goods when re-exported, calculated according to the time used and stored in Vietnam. If the goods have no remaining usable value, the paid import duty will not be refunded.

Note:

- No bóng đá hôm nay trực tiếp refund is provided for the amount of bóng đá hôm nay trực tiếp if the refundable amount is below the minimum level as prescribed by the Government.

- Goods mentioned in (1), (2), (3) above are eligible for bóng đá hôm nay trực tiếp refund when they have not been used, processed, or manufactured.

What is the written request for refund of export/import duty?

The latest written request for refund of export/import duty is form No. 09 issued together withDecree 18/2021/ND-CPas follows:

Downloadthe latest template for the written request for refund of export/import duty