This service account insists on originality. The author is Zhang Xiaoming, partner of Zhuozhi (Vietnam) Accounting Firm, three years of multinational enterprise management experience, six years of listing audit experience, five years of entrepreneurial experience, Chinese certified public accountant (CPA), international certified public accountant (ACCA) ). WeChat: hy945568

Pursuant to Article 100 of the Constitution of the Socialist Republic of Vietnam and Article 34 of the National Assembly and State Council Organic Law, on January 4, 1992, the Chairman of the State Council, Vu Zhigong, signed an order to promulgate the import and export tax law passed by the Vietnamese National Assembly on December 26, 1991. The full text is as follows.　　

In order to manage import and export activities, expand foreign economic relations, improve the effectiveness of import and export activities, develop and protect production, guide domestic consumption, and increase national fiscal revenue, this law is formulated in accordance with Article 83 of the Constitution of the Socialist Republic of Vietnam.　　

Chapter 1 Taxation Objects and Taxation Objects

Article 1 Goods allowed to be imported and exported through Vietnam ports and borders, including goods transported from the domestic market into the export processing zone and from the export processing zone to the domestic market, are subject to import and export taxation.

Article 2 The following issued articles, provided that the customs procedures are complete, do not fall within the scope of the collection of import and export taxes:

(1) Goods transiting or passing through the border of Vietnam;

(2) Transit goods;

(3) Materials aided on humanitarian grounds.

Article 3 Organizations and individuals to which taxation objects belong (hereinafter collectively referred to as taxation objects) must pay import and export taxes when importing and exporting goods.

Article 4 If the international treaties on import and export taxes signed or signed by Vietnam have other provisions on import and export goods, the import and export taxes shall be implemented in accordance with the international treaties.

Article 5 According to this law, the Council of Ministers stipulates that the small-value goods import and export tax shall be consistent with the regulations on the import and export of small-value goods at the border and the characteristics of each border area.

Chapter II Tax Calculation Basis

Article 6 Taxation basis for import and export: 　　

(1) The quantity of each type of goods registered in the import and export goods declaration form.　　

(2) Taxable price.　　

(3) The tax rate of goods.

Article 7 Pricing basis for tax calculation: 　　

(1) For exported goods, the price at the port of delivery according to the contract; 

(2) For imported goods, the price at the port of arrival according to the contract includes transportation and insurance.　　 When the price of import and export goods agreed in other ways or in the contract is lower than the actual purchase price at the port, the taxable price shall be determined by the Council of Ministers.　　

(3) The comparison between the Vietnamese dong and foreign currency for determining the taxable price shall be based on the purchase price announced by the National Bank of Vietnam during the tax calculation period.

Chapter III Tax Rate

Article 8 According to the import and export policies of each period, the State Council shall formulate a tax rate table in accordance with the list of taxable commodities and the tax rate standards for each batch of commodities. According to the tax rate table of the Council of State, the Council of Ministers stipulates a specific tax rate table in accordance with the catalog of goods and the tax rate for each commodity.

Article 9 The import and export commodity tax rate includes general tax rate and preferential tax rate: 　　

(1) The general tax rate refers to the tax rate specified in the tax rate table.　　

(2) The preferential tax rate is the tax rate applied to the import and export commodities involved in the preferential terms in the relevant agreements signed by Vietnam and other countries or regions in trade exchanges and other occasions decided by the Council of Ministers. The preferential tax rate can be lower than the general tax rate, but it cannot be lower than 50% compared with the general tax rate of each commodity. The specific preferential tax rate standards for each item in each country are determined by the Council of Ministers.

Chapter IV Tax Exemption, Tax Reduction, and Tax Rebate

Article 10 Tax exemption is possible in the following cases: 　　

(1) Materials for gratuitous assistance.　　

(2) Articles used to participate in the exhibition temporarily in and out, and temporarily out and in again.　　

(3) Items that are transferred property, and items that are brought or mailed back to the country by Vietnamese citizens engaged in labor cooperation, expert cooperation, work and study abroad, and fall within the amount specified by the Council of Ministers.　

(4) Enjoy the import and export goods of international organizations and individuals that meet the duty-free standards of international treaties signed or signed with Vietnam as stipulated by the Council of Ministers.　　

(5) Export materials used by the government to repay foreign debts.

Article 11 Tax exemption is permitted under the following circumstances: 　　

(1) Imported articles dedicated to security, national defense, scientific research, education, and training.

(2) Imported materials and raw materials processed and exported abroad in accordance with the signed contract.

(3) Materials that are temporarily in and then out and temporarily out and in and have been approved by the state functional agencies.　　

(4) According to the "Foreign Investment in Vietnam Law", the import and export commodities of enterprises with foreign investment that are within the scope of encouraged investment and foreign enterprises that operate cooperatively on the basis of contracts.　　

(5) Within the amount set by the Council of Ministers, foreign organizations or individuals present to Vietnamese organizations or individuals or Vietnamese organizations or individuals present to foreign organizations or individuals.

Article 12 When goods are accidentally lost or lost in the course of transportation, loading and unloading, tax reductions may be permitted if there are sufficient reasons and certification by the national commodity import and export appraisal agency. The amount of the tax reduction should correspond to the proportion of the loss of the goods.

Article 13 The goods that can be exempted from tax, approved for tax exemption, and approved for tax reduction are stipulated in Articles 10, 11, and 12 of this law. However, if the reasons for exemption and reduction change in the future, the import and export tax of goods shall be fully collected in accordance with the regulations. The Council of Ministers stipulates the powers and procedures for tax exemption, approval of tax exemption, tax reduction, and full tax collection in accordance with Articles 10, 11, and 12 of this law.

Article 14 The import and export tax collected can be refunded to the taxpayer in the following situations:

(1) Imported goods that have paid taxes but are still parked in port warehouses or cargo yards, but are allowed to be re-exported.　　

(2) Goods that have been paid export tax but are no longer exported.　　

(3) Goods that have been taxed according to the declaration form, but the actual export or actual import is less than the tax on the declaration form.　　

(4) Goods used as imported materials and raw materials to produce export commodities.　　

Chapter V Organization and Implementation

Article 15 The Council of Ministers uniformly administers the collection of import and export taxes across the country. The General Administration of Customs is responsible for levying import and export taxes on imported and exported goods. The People’s Committees of the border provinces are responsible for cooperating with customs departments and tax authorities to collect taxes on small-value imports and exports at the border in accordance with the provisions of the Council of Ministers.

Article 16 Organizations and individuals who have permission to import and export items must fill out declaration forms and pay taxes. The taxation authority is responsible for inspection, handling procedures and tax collection.

Article 17

(1) The time for calculating import and export taxes is the day of declaration and registration of import and export commodities.

(2) Within 8 hours from the time of registration and declaration of import and export articles, the tax collection authority shall formally notify the taxpayer of the tax amount.　　

(3) The taxpayer must pay the tax within the following prescribed time:

a. For commodities for export trade, within 15 days from the date when the taxpayer receives the official notification from the tax collection authority;

b. For imported goods, within 30 days from the date when the taxpayer receives the official notification from the tax collection authority;

c. For non-trade and small-value imports and exports at the border, taxes should be paid immediately when they are exported or imported.

Article 18 When the taxpayer has different opinions on the officially notified tax amount, he still has to pay the tax amount in full, and has the right to appeal to the central tax authority for a settlement; if there are still different opinions on the settlement plan, he can appeal to the Minister of Finance, the Ministry of Finance The minister's decision is final.

Article 19

(1) Within 30 days from the date of receipt of the tax refund application form for the import and export commodities specified in Article 14 of this law by the taxpayer, the Ministry of Finance must return the refundable tax to the taxpayer.　　

(2) Exceeding the time limit specified in paragraph (1) of this article, in addition to refunding the tax, the Ministry of Finance must also pay the taxpayer interest at the same time from the date of the expiration date.

Chapter VI Illegal Handling

Article 20

(1) If the tax payment time stipulated in Article 17 of this law is exceeded, if the tax is paid one day late, the taxpayer will be fined 0.5% of the late payment of the tax.　　

(2) If the taxpayer is late to pay the tax for more than 90 years, the customs authority cannot handle the import and export procedures for the next batch of goods of the taxpayer, and the Ministry of Commerce and Tourism cannot issue the goods import and export license until the taxpayer Until full tax is paid.　　

(3) If the taxpayer commits tax evasion or tax evasion during the tax payment process, he shall be fined 2 to 5 times the amount of tax evasion or tax evasion. Taxation authorities have the right to take various penalties in accordance with the provisions of paragraphs (1) and (3) of this article.　　

(4) Individuals who have evaded a large number of taxes or have been given administrative sanctions in accordance with paragraph (3) of this article but still violate or commit other serious crimes shall be investigated for criminal responsibility in accordance with the provisions of Article 169 of the Criminal Law.

Article 21 When the taxpayer has different opinions on the penalty decision of the tax authority, he still has to implement the penalty decision and has the right to appeal to the central tax authority; if he still has different opinions, he can appeal to the Minister of Finance and the Minister of Finance shall make a decision. The decision is final.

Article 22 Tax officials and other individuals who take advantage of their positions, powers to occupy or embezzle import and export taxes must return all taxes for occupation and embezzlement to the state, and subject to disciplinary sanctions, administrative penalties, or criminal prosecutions in accordance with the law. responsibility. Tax officials and other individuals who use their positions and powers to shield offenders or deliberately violate the provisions of the Import and Export Tax Law, and lack a sense of responsibility in the process of implementing this law, shall be subject to disciplinary sanctions, administrative penalties, or criminal responsibility in accordance with the law. Tax cadres who lack a sense of responsibility or deliberately deal with errors and cause losses to the taxpayer or the person being processed must compensate for the loss.

Chapter VII Final Provisions

Article 23 The Import and Export Tax Law shall take effect on March 1, 1992.

Article 24 Since the effective date of this law, the Commodity Trade Import and Export Tax Law promulgated on December 29, 1987, and Article 32 of the Special Sales Tax Law promulgated on June 30, 1990 shall be repealed simultaneously. Article 25 The implementation rules of this law shall be formulated by the Council of Ministers.