Circular No. 06/2021/TT-BTC guiding the Law on Tax Administration on tax administration of exported and imported goods

CIRCULAR

Guiding the implementation of a number of articles of the June 13, 2019 Law on Tax Administration regarding tax administration for imported and exported goods^[1]

Pursuant to the June 13, 2019 Law on Tax Administration;

Pursuant to the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of the General Department of Vietnam Customs;

The Minister of Finance promulgates the Circular guiding the implementation of a number of articles of the June 13, 2019 Law on Tax Administration regarding tax administration for imported and exported goods.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides the implementation of Articles 3, 7, 8, 9, 42, 55, 56, 59, 60, 61, 64, 72, 73, 76, 78, 80, 86, 96, 107 and 124 of the June 13, 2019 Law on Tax Administration (below referred to as the Law on Tax Administration), covering the following contents: customs declaration forms; declaration and payment of tax in freely convertible foreign currencies; dossiers and procedures for tax-related e-transactions; risk management in tax administration; tax declaration and payment for e-commerce activities; time limits for payment of tax on imported and exported goods; time limits for remittance of collected tax amounts into the state budget; procedures for handling cases of late payment of tax; competence and procedures for handling overpaid tax, late-payment interest and fine amounts; dossiers of request for extension of tax payment time limits; order and procedures for tax refund; procedures for non-collection of tax for cases not liable to import duty or export duty; tax exemption or reduction dossiers; dossiers for write-off of tax arrears, late-payment interests and fines; collection and processing of taxpayer information and building and management of taxpayer information systems; forms used in tax inspection and examination and order, procedures and dossiers for tax examination; and payment of tax arrears in installments; and guides the implementation of Clause 4, Article 7; Clause 4, Article 8; and Article 39, of the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration (below referred to as Decree No. 126/2020/ND-CP) regarding additional declaration forms; cases not requiring declaration of tax for imported and exported goods upon each time of arising of a tax liability; and authorized collection of customs charges and fees for goods and vehicles in transit.

Article 2. Subjects of application

This Circular applies to taxpayers, customs offices, customs officers, state agencies, and other related organizations and individuals specified in Article 2 of the Law on Tax Administration.

Chapter II

SPECIFIC PROVISIONS

Article 3. To guide Clause 8, Article 3 and Clauses 1 and 4, Article 42 of the Law on Tax Administration regarding customs declarations and tax declaration and calculation; and Clauses 1 and 4, Article 7 and Point c, Clause 4, Article 8 of Decree No. 126/2020/ND-CP on additional declaration forms and cases not requiring declaration of tax for imported and exported goods upon each time of arising of a tax liability

1. Customs declaration forms and additional customs declaration forms for imported and exported goods must comply with Clauses 5 and 9, Article 1 of the Ministry of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018, amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, on customs procedures; customs inspection and supervision (below referred to as Circular No. 39/2018/TT-BTC); and import duty and export duty and tax administration of imported and exported goods.

2. Taxpayers shall declare accurately, truthfully and fully fill in customs declaration forms according to Clause 5, Article 1 of Circular No. 39/2018/TT-BTC and submit to customs offices sufficient proofs and documents to be included in customs dossiers according to regulations.

3. Cases not requiring tax declaration for imported and exported goods upon each time of arising of a tax liability according to Point c, Clause 4, Article 8 of the Government’s Decree No. 126/2020/ND-CP include:

a/ Imported and exported electrical energy according to Article 93 of Circular No. 38/2015/TT-BTC;

 b/ Goods sold at isolation areas of international airports (except duty-free goods) according to Article 93 of Circular No. 38/2015/TT-BTC;

c/ Goods supplied to passengers on board international flights according to Article 93 of Circular No. 38/2015/TT-BTC;

d/ Petrol and oil for aircraft on exit according to Article 93 of Circular No. 38/2015/TT-BTC;

dd/ Cases in which goods imported or exported on the spot are delivered in multiple shipments in a day or month according to Article 86 of Circular No. 38/2015/TT-BTC.

4. Tax declaration and payment for goods imported or exported via e-commerce activities, digital platform-based business activities and other services provided by overseas suppliers without permanent establishment in Vietnam specified in Clause 4, Article 42 of the Law on Tax Administration shall be the same as tax declaration and payment for imported and exported goods specified in Article 5 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing a number of articles of, and providing measures to implement, the Customs Law regarding customs procedures, customs inspection, supervision and control (below referred to as Decree No. 08/2015/ND-CP), which was amended and supplemented under Clause 3, Article 1 of the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP (below referred to as Decree No. 59/2018/ND-CP); Circular No. 38/2015/TT-BTC, and Circular
No. 39/2018/TT-BTC.               

Article 4. To guide Clause 4, Article 7 of the Law on Tax Administration regarding declaration and payment of tax in freely convertible foreign currencies

1. The currency used in declaration and payment of tax and other revenues on imported and exported goods, goods in transit, vehicles on entry or exit or in transit is Vietnam dong.

2. The declaration and payment of tax in freely convertible foreign currencies specified in Clause 4, Article 7 of the Law on Tax Administration shall be carried out as follows:

a/ The declaration and payment of export duty in freely convertible foreign currencies for exported crude oil and natural gas must comply with the Ministry of Finance’s Circular No. 36/2016/TT-BTC of February 26, 2016, guiding the implementation of tax regulations applicable to organizations and individuals conducting oil and gas search, exploration and exploitation in accordance with the Petroleum Law.

b/ The declaration and payment of customs charges in freely convertible foreign currencies for foreign flights arriving at Vietnamese airports must comply with the Ministry of Finance’s Circular No. 194/2016/TT-BTC of November 8, 2016, providing the rates, and collection and remittance of customs charges and airport/aerodrome entry/exit fees for arrival/departure international flights to/from Vietnamese airports.

3. In case taxpayers are obliged to declare and pay tax in a freely convertible foreign currency but permitted to pay tax in Vietnam dong, the exchange rate between the foreign currency and Vietnam dong must comply with Article 86 of the June 23, 2014 Customs Law (below referred to as the Customs Law); Clause 3, Article 21 of Decree No. 08/2015/ND-CP which was amended and supplemented under Clause 9, Article 1 of Decree No. 59/2018/ND-CP, and Article 35 of Circular No. 38/2015/TT-BTC.

Article 5. To guide Clause 8, Article 8 of the Law on Tax Administration regarding dossiers and procedures for tax-related e-transactions

1. Dossiers and procedures for tax-related e-transactions for duty-liable imported and exported goods must comply with Clauses 5, 7, 8, 9, 10, 11, 14, 15, 16, 17, 18, 19, 20, 21, and 22, Article 1 of Circular No. 39/2018/TT-BTC.

2. Dossiers for tax-related e-transactions for imported and exported goods eligible for tax exemption must comply with Article 14 of this Circular. Tax exemption procedures must comply with Clause 3, Article 31 of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty (below referred to as Decree No. 134/2016/ND-CP). Procedures for notification of lists of tax-exempt goods for cases subject to notification of lists of tax-exempt goods must comply with Clauses 4, 5, 6, and 7, Article 30 of Decree No. 134/2016/ND-CP.

Tax exemption procedures for imported goods in direct service of public security and national defense in case taxpayers apply for tax exemption before carrying out customs procedures must comply with Point a, Clause 4, Article 20 of Decree No. 134/2016/ND-CP; in case the General Department of Vietnam Customs notifies the grant of tax exemption via the customs electronic data processing system (below referred to as the System), customs offices where import procedures are carried out shall, based on the General Department of Vietnam Customs’ tax exemption notices on the System, to carry out tax exemption procedures.

Tax exemption procedures for goods serving public security and national defense in case taxpayers apply for tax exemption after carrying out customs procedures must comply with Point b, Clause 4, Article 20 of Decree No. 134/2016/ND-CP.

3. Dossiers for tax-related e-transactions for imported and exported goods eligible for tax reduction must comply with Article 15 of this Circular. Tax reduction procedures must comply with Clause 3, Article 32 of Decree No. 134/2016/ND-CP.

4. Dossiers and procedures for tax-related e-transactions for imported and exported goods eligible for tax refund must comply with Article 12 of this Circular.

5. Dossiers and procedures for tax-related e-transactions for imported and exported goods eligible for non-collection of tax must comply with Article 13 of this Circular.

Article 6. To guide Clause 6, Article 9 and Clause 4, Article 96 of the Law on Tax Administration regarding risk management in tax administration

Risk management in tax administration; collection and processing of taxpayer information and building and management of taxpayer information systems must comply with the Customs Law, the Law on Tax Administration, the decrees guiding these two laws, and the Ministry of Finance’s Circular No. 81/2019/TT-BTC of November 15, 2019, providing risk management in customs operations.

Article 7. To guide Point b, Clause 4, Article 55 of the Law on Tax Administration regarding time limits for tax payment for imported and exported goods

1. The time limit for tax payment for goods subject to analysis and assessment serving the determination of the payable tax amount is as follows:

a/ The taxpayer shall temporarily pay tax according to the declared HS code before the goods are released. The time limit for tax payment must comply with Article 9 of the April 6, 2016 Law on Import Duty and Export Duty (below referred to the Law on Import Duty and Export Duty).

b/ In case the goods analysis and assessment result differs from the taxpayer’s declaration, leading to an increase in the payable tax amount, the time limit for payment of the deficit tax amount is 5 working days after the taxpayer receives the customs office’s request for additional declaration of tax.

In case the goods analysis and assessment result differs from the taxpayer’s declaration, leading to a decrease in the payable tax amount, the customs office shall notify such to the taxpayer for the latter to make additional declaration of tax under the customs law and shall handle the overpaid tax amount under Article 10 of this Circular.

2. The time limit for payment of tax for goods without the official price at the time of registration of the customs declaration is as follows:

a/ The taxpayer shall temporarily pay tax according to the declared price before the goods are cleared from customs procedures or released. The time limit for tax payment must comply with Article 9 of the Law on Import Duty and Export Duty.

b/ The taxpayer shall make additional declaration and pay the deficit tax amount within 5 working days after obtaining information on the goods’ official price.

In case the payable tax amount calculated based on the goods’ official price is lower than the temporarily paid tax amount, the customs office shall handle the overpaid tax amount according to Article 10 of this Circular.

The official price must comply with Article 17 of the Ministry of Finance’s Circular No. 39/2015/TT-BTC of March 25, 2015, providing customs value of imported and exported goods (below referred to as Circular No. 39/2015/TT-BTC).

3. The time limit for payment of tax for goods for which the actually paid amounts or amounts to be added to customs value have not yet been determined at the time of registration of the customs declaration is as follows:

a/ The taxpayer shall temporarily pay tax according to the declared price before the goods are cleared from customs procedures or released. The time limit for tax payment must comply with Article 9 of the Law on Import Duty and Export Duty.

b/ In case the goods have actually paid amounts or amounts to be added to customs value, the time limit for tax payment is 5 working days after the importer is able to determine these amounts.

The actually paid amounts or amounts to be added to customs value must comply with Circular No. 39/2015/TT-BTC and the Ministry of Finance’s Circular No. 60/2019/TT-BTC of August 30, 2019, amending and supplementing a number of articles of Circular No. 39/2015/TT-BTC.

Article 8. To guide Clause 4, Article 56 of the Law on Tax Administration regarding the time limit for remittance of collected tax amounts into the state budget

In case of collecting tax in cash in deep-lying or remote areas, on offshore islands, or in difficult-to-access areas specified in Clause 4, Article 56 of the Law on Tax Administration, the time limit for remittance of collected tax amounts into the state budget is 3 working days as specified in Clause 3, Article 21 of the Ministry of Finance’s Circular No. 184/2015/TT-BTC of November 17, 2015, providing procedures for declaration and guarantee of tax amounts, payment and collection of tax, late-payment interests, fines, charges, fees and other payables for imported and exported goods, goods in transit and vehicles on entry or exit and in transit.

Article 9. To guide Clause 9, Article 59 of the Law on Tax Administration regarding procedures for handling of cases of late payment of tax

1. For cases subject to late-payment interests, the late-payment interest rates and time periods for calculation of late-payment interests must comply with Clauses 1, 2 and 4, Article 59 of the Law on Tax Administration. Customs offices shall not calculate late-payment interests in the cases specified in Clause 5, Article 59; Clause 1, Article 60; and Clause 4, Article 62, of the Law on Tax Administration.

2. Procedures for handling cases of late payment of tax:

a/ Responsibilities of taxpayers:

Taxpayers shall themselves determine late-payment interest amounts according to Clause 1 of this Article and remit them into the state budget.

b/ Responsibilities of customs offices:

Customs offices shall examine and handle late-payment interest amounts as follows:              

b.1/ Past 30 days after the time limit for tax payment expires, if a taxpayer still fails to pay tax, late-payment interest and fine or has not yet fully paid tax, late-payment interest and fine, the customs office shall send to the taxpayer a notice of the deficit tax or fine amount and the number of days of late payment via the System, made according to Form No. 01 provided in Appendix II, or send a paper notice made according to Form No. 01/TXNK provided in Appendix I, to this Circular.

In case the paid late-payment interest amount is larger than the payable late-payment interest amount, the customs office shall handle the overpaid amount according to Article 10 of this Circular.

b.2/ In case the taxpayer makes additional declaration, leading to a decrease in the payable tax amount or the tax administration agency or competent state agency, through examination and inspection, detects a decrease in the payable tax amount, the customs office shall adjust the calculated late-payment interest amount in corresponding to the decreased amount.

Article 10. To guide Clause 5, Article 60; and Clause 3, Article 61, of the Law on Tax Administration regarding competence and procedures for handling overpaid tax, late-payment interest and fine amounts

1. Tax, late-payment interest and fine amounts for imported and exported good shall be determined as overpaid according to Article 60 of the Law on Tax Administration.

2. Competence to handle overpaid tax, late-payment interest and fine amounts:

a/ The General Director of the General Department of Vietnam Customs, directors of provincial-level Customs Departments, the Director of the Post-Customs Clearance Inspection Department, or the Director of the Anti-Smuggling Investigation Department, for cases for which tax assessment decisions or sanctioning decisions are issued.

b/ Heads of Customs Branches and heads of Post-Customs Clearance Inspection Sub-Departments to which the taxpayers have paid tax, late-payment interest, fine and other state budget revenue amounts larger than the payable amounts.

c/ Heads of customs offices at which the taxpayers have paid tax, late-payment interest and fine amounts larger than the payable amounts determined under a competent agency’s complaint resolution decision or a court judgment or ruling.

3. The procedures for handling overpaid tax, late-payment interest and fine amounts must comply with Clauses 2, 3, and 4, Article 131 of Circular No. 38/2015/TT-BTC which was amended and supplemented under Clause 64, Article 1 of Circular No. 39/2018/TT-BTC.

Article 11. To guide Clause 3, Article 64 of the Law on Tax Administration regarding dossiers of request for extension of tax payment time limits

Dossiers of request for extension of tax payment time limits must comply with Clause 2, Article 64 of the Law on Tax Administration. Such a dossier must comprise:

1. An official request for extension of the tax payment time limit, made according to Form No. 02/TXNK provided in Appendix I to this Circular: 1 original

2. Documents enclosed with the official request for extension of the tax payment time limit, for the case specified at Point a, Clause 1, Article 62 of the Law on Tax Administration:

a/ Documents and minutes certifying the cause of the damage, issued by a functional agency in the locality where the damage occurs:

a.1/ The written certification made by one of the following agencies or organizations: commune-level Public Security office; commune-level People’s Committee; industrial park, export-processing zone or economic zone management board, border-gate management board, airports authority or maritime administration in the locality where the force majeure event which is a natural disaster, catastrophe, epidemic or accident causing material damage and directly affecting production and business activities occurs: 1 original;

a.2/ The minutes certifying the fire, made by the fire prevention and fighting police unit of the locality where the fire occurs: 1 original.

b/ In case the taxpayer meets difficulties in a force majeure event due to warfare, riots or strikes, forcing it/him/her to stop or suspend production and business activities or encounters a risk which prompts from causes falling beyond its/his/her subjective responsibilities according to Clause 1, Article 3 of Decree No. 126/2020/ND-CP, the taxpayer shall submit documents proving the cause of the force majeure event that makes it/him/her unable to pay tax, late-payment interest and fine within the prescribed time limit: 1 copy containing the seal of the agency requesting extension of the tax payment time limit;

c/ The insurance contract, notice of payment of indemnities of the insurance institution (if any), in case the insurance contract does not cover tax-related indemnities, certification of the insurance institution is required; the contract or agreement on payment of compensation, made by the carrier, for damage caused by the carrier (if any): 1 copy containing the seal of the agency requesting extension of the tax payment time limit.

3. The documents to be enclosed with the official request for extension of the tax payment time limit in the case specified at Point b, Clause 1, Article 62 of the Law on Tax Administration:

a/ The decision on recovery of the production and business site, issued by a competent state agency  (except cases of relocation of production and business establishments at the will of enterprises themselves): 1 copy containing the seal of the agency requesting extension of the tax payment time limit;

b/ The written certification, made by the local administration, of the enterprise’s suspension of production and business activities due to relocation of its production and business establishment: 1 original;

c/ Documents proving the degree of damage due to relocation of the business establishment. The value of damage shall be determined based on the remaining value of damaged goods which shall be determined based on related dossiers, documents and regulations: workshops, warehouses, machinery and equipment which are dismantled and for which investment capital cannot be recovered (original costs after subtracting depreciations), expenses for dismantlement of equipment and workshops at the old establishment, expenses for transportation of equipment to and installation of equipment at the new establishment (after subtracting recovered expenses), expenses for payment of wages to workers subject to work stoppage (if any): 1 original; for cases involving complicated techno-economic issues, certification of a specialized agency is required.

Article 12. To guide Clause 4, Article 72; Clause 4, Article 73; and Clause 4, Article 76, of the Law on Tax Administration regarding tax refund order and procedures

1. Receipt of and response to information on a tax refund dossier

a/ The concerned taxpayer shall send via the System an official request for tax refund covering the information items specified in Form No. 2 provided in Appendix II to this Circular, and related documents as specified in Articles 33, 34, 35, 36, and 37 of Decree No. 134/2016/ND-CP.

In case of submitting a paper dossier, the taxpayer shall send an official request for tax refund made according to Form No. 03/TXNK provided in Appendix I to this Circular and related documents specified in Articles 33, 34, 35, 36, and 37 of Decree No. 134/2016/ND-CP.

b/ The customs office at which the taxpayer registers the customs declaration for imported or exported goods with the tax amount requested for refund shall receive and give response to the tax refund dossier via the System. In case the taxpayer submits a paper dossier, the customs office shall affix the stamp “Received”, make an entry in the register of received dossiers, and process the paper dossier.

2. Classification of tax refund dossiers

a/ Dossiers subject to examination before tax refund must comply with Article 22 of Decree No. 126/2020/ND-CP;

b/ Dossiers eligible for tax refund before examination are dossiers of taxpayers that do not fall into the case specified at Point a of this Clause.

c/ Notification to taxpayers

Within 3 working days after receiving a tax refund dossier, the customs office shall send via the System to the taxpayer a notice of acceptance and classification of the dossier and the time limit for processing the tax refund dossier, made according to Form No. 3 provided in Appendix II to this Circular, or a paper notice made according to Form No. 04/TXNK provided in Appendix I to this Circular.

For cases requiring explanation and supplementation of the dossier, the customs office shall send via the System to the taxpayer a notice thereof made according to Form No. 4 provided in Appendix II to this Circular or a paper notice made according to Form No. 05/TXNK provided in Appendix I to this Circular.

3. Tax refund order and procedures

a/ Cases of tax refund before examination:

The customs office at which the tax declaration with to-be-refunded tax amount is registered shall examine the dossier at its working office according to Clause 1, Article 74 of the Law on Tax Administration, check information in the tax refund dossier against information on the System so as to determine the status of eligibility for tax refund and to-be-refunded tax amount.

a.1/ In case the dossier is eligible for tax refund, the customs office shall issue a tax refund decision according to Point c of this Clause;

a.2/ In case the dossier lacks information for issuance of a tax refund dossier, the customs office shall send via the System to the taxpayer a request for supplementation of necessary information, made according to Form No. 4 provided in Appendix II to this Circular, or a paper notice made according to Form No. 05/TXNK provided in Appendix I to this Circular;

a.3/ In case the dossier is unqualified for tax refund, the custom office shall send via the System to the taxpayer a notice of the reason for rejection of the tax refund request, made according to Form No. 5 provided in Appendix II to this Circular, or a paper notice made according to Form No. 06/TXNK provided in Appendix I to this Circular;

a.4/ Shifting dossiers from being eligible for tax refund before examination to being subject to examination before tax refund

In case its/his/her dossier is eligible for tax refund before examination but past the time limit for making explanation and supplementation to the dossier as notified in writing by the customs office, the taxpayer still fails to make explanation and supplementation or has made explanations and supplementation but cannot prove that the declared tax amount is accurate, the customs office shall send via the System to the taxpayer a notice of shifting the dossier from being eligible for tax refund before examination to being subject to examination before tax refund at the taxpayer’s head office according to Point dd, Clause 2, Article 73 of the Law on Tax Administration, made according to Form No. 4 provided in Appendix II to this Circular, or a paper notice made according to Form No. 05/TXNK provided in Appendix I to this Circular. The order for examination must comply with Point b of this Clause.

b/ Dossiers subject to examination before tax refund:

b.1/ Order of examination

Within 3 working days after signing the notice of acceptance of a taxpayer’s dossier, which is classified as being subject to examination before tax refund, the head of the Customs Branch receiving the dossier shall issue a decision on examination at the taxpayer’s head office according to Form No. 07/TXNK provided in Appendix I to this Circular and send it to the taxpayer within 3 working days from the date of signing.

Within 5 working days from the date of signing the examination decision, the customs office shall carry out examination at the taxpayer’s head office. The examination period must not exceed 5 working days. Before carrying out examination, the head of the examination team shall publicize the examination decision and, together with a competent representative of the taxpayer, make a minutes of publicization of the examination decision according to Form No. 08/TXNK provided in Appendix I to this Circular.

In case the tax refund dossier is complicated, making the examination unable to be completed within 5 working days, and the examination team needs to prolong the examination period to verify and collect materials, at least 1 working day after the examination period expires, the head of the examination team shall report such in writing to the signer of the examination decision for the latter to issue a decision on extension of the examination period according to Form No. 09/TXNK provided in Appendix I to this Circular; the extended examination period must not exceed 5 working days. The head of the examination team shall publicize the decision on extension of the examination period and make a minutes of publicization of the decision on extension of the examination period.

b.2/ Contents of examination

b.2.1/ Examining the customs dossier, tax refund dossier, account books and documents, payment documents, goods delivery notes and goods receipt notes; comparing the tax amount requested for refund with the collected tax amount stated in the customs office’s centralized accounting system and information in the tax refund dossier with the information on the System concerning the import and export declaration with the tax amount requested for refund.

b.2.2/ In case of tax refund according to Article 35 of Decree No. 134/2016/ND-CP, the customs office shall examine the taxpayer’s declaration on depreciation rates and methods of determining depreciation rates.

b.2.3/ In case of tax refund according to Article 36 of Decree No. 134/2016/ND-CP, the customs office shall examine the compatibility between the norms declared by the taxpayer in the report on tax calculation for materials and supplies for which import duty refund is requested, made according to Form No. 10 provided in Appendix VII to Decree No. 134/2016/ND-CP, and the actual norms, account books and documents, and technical documents applied in the course of production related to imported materials and supplies for which import duty refund is requested.

In case of first-time examination or if the conclusion of examination of the taxpayer’s production establishment is not yet available, the customs office shall examine the taxpayer’s production establishment and rights to use machinery and equipment at the production establishment.

b.2.4/ Examining other documents and data related to imported and exported goods according to Clause 6, Article 1 of Circular No. 39/2018/TT-BTC.

b.2.5/ Upon completion of the examination, the customs office shall determine the amount to be refunded for each type of tax, tax amounts ineligible for refund and reasons for ineligibility.

In case imported goods are eligible for tax refund under Article 36 of Decree No. 134/2016/ND-CP and the taxpayer has paid import duty according to the customs declaration and paid import duty under the tax assessment decision of the customs office, the customs office shall determine the import duty amount to be refunded under the customs declaration and the import duty amount to be refunded under the tax assessment decision.

b.2.6/ Making a minutes of examination according to Form No. 10/TXNK provided in Appendix I to this Circular within 5 working days after completing the examination at the taxpayer’s head office.

b.2.7/ Drafting the examination conclusion according to Form No. 11/TXNK provided in Appendix I to this Circular and sending it to the taxpayer within 3 working days after making the examination minutes, or sending it by fax or registered mail or hand-delivering it to the taxpayer.

In case the taxpayer disagrees with the draft examination conclusion of the customs office, within 3 working days after receiving the draft examination conclusion, the taxpayer shall give explanation to the customs office via the System or send written explanation or come to the customs office to make explanation in person. In case the taxpayer makes explanation in person, the customs office shall make a working minutes according to Form No. 12/TXNK provided in Appendix I to this Circular.

b.2.8/ Within 3 working days after the time limit for the taxpayer to give explanation expires, the head of the customs office having issued the examination decision shall issue an examination conclusion.

In case the taxpayer is ineligible for tax refund, the customs office shall  send via the System to the taxpayer a notice of ineligibility made according to Form No. 5 provided in Appendix II to this Circular or a paper notice made according to Form No. 6/TXNK provided in Appendix I to this Circular.

c/ Issuing a tax refund decision

c.1/ The head of the Customs Branch shall issue a tax refund decision according to Form No. 13/TXNK provided in Appendix I to this Circular and send a scanned copy of the decision to the taxpayer and related agencies (if any) via the System and send the original decision to the taxpayer and related agencies (if any). The time limit for issuance of a tax refund decision must comply with Article 75 of the Law on Tax Administration.

c.2/ For imported goods eligible for tax refund under Article 36 of Decree No. 134/2016/ND-CP and the taxpayer has paid import duty under the customs declaration and paid import duty under the tax assessment decision of the customs office, the to-be refunded tax amount of a customs declaration shall include the tax amount paid under the customs declaration and the tax amount paid under the tax assessment decision. The issuance of a tax refund decision is as follows:

c.2.1/ The head of the Customs Branch at which the customs declaration is registered shall issue a tax refund decision for the tax amount paid by the taxpayer under the customs declaration.

c.2.2/ The head of the customs office that has issued the tax assessment decision under Clause 7, Article 17 of Decree No. 126/2020/ND-CP shall issue a tax refund decision for the tax amount paid by the taxpayer under the tax assessment decision.

4. Directors of provincial-level Customs Departments at which the tax amounts requested for tax refund arise shall issue a decision on examination and inspection of dossiers eligible for tax refund before examination on the principle of risk management in tax administration within 5 years after issuance of a tax refund decision according to Clause 1, Article 77 of the Law on Tax Administration.                                            

Article 13. To guide Clause 2, Article 78 of the Law on Tax Administration regarding procedures for non-collection of duty for cases not liable to payment of import duty or export duty

The procedures for non-collection of import duty on exported goods subject to re-import specified in Article 33 of Decree No. 134/2016/ND-CP or non-collection of export duty on imported goods subject to re-export specified in Article 34 of Decree No. 134/2016/ND-CP are prescribed as follows:

1. Responsibilities of taxpayers

a/ To make complete, accurate and truthful declaration and bear responsibility for their declarations on dossiers of request for non-collection of duty.

a.1/ For cases of non-collection of import duty on exported goods subject to re-import specified in Article 33 of Decree No. 134/2016/ND-CP, taxpayers shall send via the System an official request for non-collection of duty, made according to Form No. 06 provided in Appendix II to this Circular, or a paper request made according to Form No. 14/TXNK provided in Appendix I to this Circular: 1 original; and the documents specified in Article 33 of Decree No. 134/2016/ND-CP, including:

a.1.1/ Payment document for exported goods in case payment has been made: 1 copy containing the seal of the agency requesting non-collection of duty;

a.1.2/ Export contract or export entrustment contract in case goods are exported under entrustment (if any): 1 copy containing the seal of the agency requesting non-collection of duty;

a.1.3/ Commercial invoice accompanying the export contract, in case the exported goods are later re-imported (except goods exported to non-tariff zones for which Point a.1.4 of this Clause shall apply): 1 copy containing the seal of the agency requesting non-collection of duty;

a.1.4/ The exporter’s invoice as specified by regulations on invoices for goods exported to non-tariff zones subject to re-import: 1 copy containing the seal of the agency requesting non-collection of duty;

a.1.5/ In case goods are re-imported due to the foreign customer’s refusal to receive the goods or unavailability of the goods recipient as notified by the carrier, a notice of, or an agreement with, the foreign customer on the receipt of the goods, or a notice of the carrier on unavailability of the goods recipient, is additionally required, which must clearly state the reason for return of the goods and the quantity and category of the returned goods: 1 copy containing the seal of the agency requesting non-collection of duty.

In case of a force majeure event or in case the taxpayer detects errors of goods and imports goods back, the above-stated document is not required but the taxpayer shall clearly state the reason for re-import of goods in the official request for duty non-collection;

a.1.6/ For exported goods which are sent by a Vietnamese organization or individual to a foreign organization or individual via international post or express delivery service but cannot be delivered to the recipient and must be re-imported, the international post or express delivery service provider’s notice of failure to deliver the goods to the recipient is additionally required: 1 copy containing the seal of the agency requesting non-collection of duty;

a.2/ For non-collection of export duty on imported goods subject to re-export specified in Article 34 of Decree No. 134/2016/ND-CP, the taxpayer shall send via the System an official request for duty non-collection, made according to Form No. 06 provided in Appendix II to this Circular, or a paper request, made according to Form No. 14/TXNK provided in Appendix I to this Circular: 1 original; and the documents specified in Article 34 of Decree No. 134/2016/ND-CP, including:

a.2.1/ The exporter’s invoice as specified by regulations on invoices, in case the imported goods  are later exported to non-tariff zones: 1 copy containing the seal of the agency requesting non-collection of duty;

a.2.2/ The commercial invoice accompanying the export contract, in case the imported goods are later exported overseas (except cases of exporting to non-tariff zones to which Point a.2.1 of this Clause shall apply): 1 copy containing the seal of the agency requesting non-collection of duty;

a.2.3/ The commercial invoice accompanying the import contract, in case the imported goods are re-exported back to the foreign goods owner: 1 copy containing the seal of the agency requesting non-collection of duty, enclosed with the agreement on return of goods to the foreign party: 1 copy containing the seal of the agency requesting non-collection of duty;

a.2.4/ The export contract, in case the imported goods are sold overseas or sold to non-tariff zones; the export entrustment contract, in case of export entrustment: 1 copy containing the seal of the agency requesting non-collection of duty;

a.2.5/ The import contract for imported goods; or import entrustment contract in case of import entrustment; the payment document for imported goods in case payment has been made: 1 copy containing the seal of the agency requesting non-collection of duty;

a.2.6/ The international post or express delivery service provider’s notice of failure to deliver the goods to the recipient: 1 copy containing the seal of agency requesting non-collection of duty;

a.2.7/ The ship chandler’s  written certification of the quantity and value of goods purchased from the importer and actually supplied to foreign seagoing vessels, enclosed with a list of payment documents issued by foreign shipping firms: 1 original;

b/ To make explanation about or supplement information to the customs office at which the tax amount proposed for non-collection arises.

c/ To comply with the decision on handling of tax-related matters issued by the customs office in accordance with the law on tax administration.

2. Responsibilities of customs offices

a/ The customs office at which a duty amount proposed for non-collection arises shall receive and process the dossier via the System. For paper dossiers, the customs office shall affix the seal “Received” and make an entry in dossier registers.

b/ Within 3 working days after receiving a dossier of request for non-collection of duty, the customs office shall send to the taxpayer via the System a notice of acceptance of the dossier and the time limit for processing the dossier made according to Form No. 03 provided in Appendix II to this Circular or a paper notice made according to Form No. 05/TXNK provided in Appendix I to this Circular.

In case the dossier needs additional explanation or supplementation, the custom office shall send to the taxpayer via the System a notice thereof, made according to Form No. 4 provided in Appendix II to this Circular, or a paper notice made according to Form No. 05/TXNK provided in Appendix I to this Circular.

c/ Order and procedures for non-collection of duty

c.1/ In case there is no duty amount proposed for refund under the first import or export declaration of the re-imported or re-exported goods shipment and the taxpayer submits a dossier for request of non-collection of duty at the time of carrying out customs procedures:

The customs office at which the duty amount proposed for non-collection arises shall examine the dossier, conduct physical inspection of goods (except priority enterprises) and, if having sufficient grounds to believe that the re-imported goods are the previously exported goods or the re-exported goods are the previously imported goods, issue a decision on non-collection of import duty on re-imported goods or a decision on non-collection of export duty on re-exported goods within the time limit for customs clearance. The time limit for customs clearance must comply with Article 23 of the Customs Law.

c.2/ If there is a duty amount proposed for refund under the first import or export declaration of the re-imported or re-exported goods shipment:

c.2.1/ In case goods are re-imported or re-exported through a border gate other than the border gate where they were previously imported or exported:

The customs office with which the customs declaration of the re-imported or re-exported goods is registered shall issue a decision on non-collection of duty on the re-imported or re-exported goods shipment after the customs office at which the import duty or export duty amount proposed by the taxpayer for refund arises has determined the first-time imported or exported goods to be qualified for tax refund. The duty amount already paid for the re-imported or re-exported goods shall be handled as an overpaid tax amount under Article 10 of this Circular.

c.2.2/ In case goods are re-imported or re-exported through the same border gate where they were previously exported or imported:

The customs office where goods are re-imported or re-exported shall carry out procedures for non-collection of duty on re-imported or re-exported goods after completing tax refund procedures for the first-time imported or exported goods.

c.3/ If there is no duty amount proposed for refund under the first-time import or export declaration but the taxpayer has already paid duty under the re-import or re-export declaration and submits a dossier of request for non-collection of duty after the re-imported or re-exported goods are cleared from customs procedures:

c.3.1/ The taxpayer shall submit a dossier of request for non-collection of duty according to Point a, Clause 1 of this Article.

c.3.2/ The customs office shall receive and process the dossier for request for non-collection of duty on re-imported or re-exported goods according to Point a or b, Clause 2 of this Article.

c.3.3/ The duty amount already paid for re-imported or re-exported goods shall be handled as an overpaid tax amount according to Article 10 of this Circular.

d/ Competence to issue decisions on non-collection of duty

The head of the district-level Customs Branch with which the taxpayer has registered the import or export declaration under which the duty amount proposed for non-collection arises shall be competent to issue decisions on non-collection of duty.

Article 14. To guide Clause 4, Article 80 of the Law on Tax Administration regarding dossiers for exemption from import duty or export duty

1. Duty exemption dossiers (except duty-exempt goods imported in direct service of public security or national defense activities)

a/ A duty exemption dossier for exported or imported goods upon customs clearance is the customs dossier specified in the customs law.

b/ In addition to the dossier mentioned at Point a of this Clause, a duty exemption dossier must also comply with Articles 5 thru 19, Articles 21 thru 29, and Article 31, of Decree No. 134/2016/ND-CP.

c/ The duty exemption dossier specified at Point a or b of this Clause in a number of cases is specified as follows:

c.1/ For imported or exported goods eligible for import duty or export duty exemption in accordance with a treaty to which the Socialist Republic of Vietnam is a contracting party as specified in Clause 1, Article 29 of Decree No. 134/2016/ND-CP:

c.1.1/ The text of the treaty: 1 copy containing the seal of the agency requesting duty exemption;

c.1.2/ A Prime Minister-approved list of category and quantity of goods eligible for duty exemption, in case the treaty does not specify the category and quantity of goods entitled to duty exemption: 1 copy containing the seal of the agency requesting duty exemption;

c.1.3/ The entrustment contract or goods supply contract according to the document announcing the bid winner or appointing the contractor, which must clearly state that the goods price is exclusive of import duty, in case of import entrustment or bidding: 1 copy containing the seal of the agency requesting duty exemption;

c.2/ For exported goods produced from waste recycling or treatment which are eligible for duty exemption under Point b, Clause 19, Article 16 of the Law on Import Duty and Export Duty, Clause 3, Article 25 of Decree No. 134/2016/ND-CP, and Clause 23, and Article 1 of the Government’s Decree No. 40/2019/ND-CP of May 13, 2019, amending and supplementing a number of articles of the decrees detailing and guiding the implementation of the Law on Environmental Protection, a dossier must comprise:

c.2.1/ The investment registration certificate of the waste treatment establishment which clearly states that goods are produced from waste recycling or treatment activities: 1 copy containing the seal of the agency requesting duty exemption;

c.2.2/ A license for hazardous waste treatment issued by the Ministry of Natural Resources and Environment: 1 copy containing the seal of the agency requesting duty exemption.

c.3/ For goods being imported raw materials and supplies eligible for duty exemption under Point a, Clause 11; Point b, Clause 15; and Point a, Clause 16, Article 16 of the Law on Import Duty and Export Duty:

A contract on manufacturing of machinery or equipment or manufacturing of components, details, parts, and spare parts of machinery or equipment: 1 copy containing the seal of the agency requesting duty exemption.

c.4/ For goods sold or bartered by border residents which are eligible for tax exemption under Clause 1, Article 9 of Decree No. 134/2016/ND-CP: The customs declarant shall produce his/her original border people’s identity card or border laissez-passer, citizen identity card or another valid entry/exit paper in accordance with law.

2. Dossiers of request for duty exemption for duty-exempt goods imported for public security and national defense purposes:

a/ Duty exemption dossiers for cases of requesting duty exemption before customs procedures are carried out:

a.1/ Dossiers of request for duty exemption must comply with Clause 3, Article 20 of Decree No. 134/2016/ND-CP. In addition, taxpayers shall submit 1 original of the import permit issued by the Ministry of Public Security or Ministry of National Defense as specified in Clause 3, Article 8 of the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management.

a.2/ Duty exemption dossiers upon customs clearance:

In addition to the documents specified at Point a, Clause 1 of this Article, the taxpayer shall submit 1 copy of the General Department of Vietnam Customs’ notice of duty exemption, containing the seal of the agency requesting duty exemption (and produce the original for comparison); and 1 original of the reconciliation monitoring slip to the customs office for the latter to conduct reconciliation.

In case the General Department of Vietnam Customs’ notice of duty exemption is sent via the System, the taxpayer shall not be required to submit such notice, the customs office shall use the notice on the System to effect duty exemption according to regulations.

b/ Duty exemption dossiers for cases of requesting duty exemption after customs procedures are carried out:

Duty exemption dossiers must comply with Clause 3, Article 20 of Decree No. 134/2016/ND-CP and comprise documents of customs dossiers as specified by the customs law.

3. Cases in which taxpayers themselves determine the exemptible duty amounts and cases in which tax administration offices determine the exemptible duty amounts

a/ Taxpayers shall themselves determine the exemptible duty amounts, except the cases specified at Point b of this Clause.

Customs offices shall base themselves on taxpayers’ declarations of imported or exported goods and accompanying documents to effect duty exemption upon customs clearance according to the latter’s declarations.

b/ Cases in which customs offices determine the exemptible duty amounts:

b.1/ Movables in excess of the duty-free allowances decided by the Minister of Finance according to Clause 2, Article 7 of Decree No. 134/2016/ND-CP;

b.2/ Presents and gifts in excess of the duty-free allowances specified in Clause 2, Article 8 of Decree No. 134/2016/ND-CP;

b.3/ Goods that are imported in direct service of public security or national defense activities proposed for duty exemption after customs procedures are carried out according to Point b, Clause 4, Article 20 of Decree No. 134/2016/ND-CP;

b.4/ Duty-exempt goods in other special cases falling within the competence of the Prime Minister according to Clause 1, Article 28 of Decree No. 134/2016/ND-CP.

Customs offices which clear customs procedures for imported or exported goods shall base themselves on competent authorities’ duty exemption decisions or approval of duty exemption and accompanying documents to effect duty exemption.

Article 15. To guide Clause 4, Article 80 of the Law on Tax Administration regarding tax reduction dossiers

1. Tax reduction dossiers

A tax reduction dossier for imported or exported goods eligible for tax reduction specified in Article 18 of the Law on Import Duty and Export Duty must comprise:

a/ An official request for tax reduction, clearly stating the kind of tax requested for reduction, reasons for reduction, the tax amount proposed for reduction as specified at Point a, Clause 2, Article 80 of the Law on Tax Administration, made according to Form No. 7 provided in Appendix II to this Circular, for requests sent via the System; or Form No. 15/TXNK provided in Appendix I to this Circular, for paper requests: 1 original.

b/ The insurance contract, insurer’s notice of indemnity payment (if any), insurer’s certification if the insurance contract does not cover tax-related indemnities; the contract or agreement on compensation by the carrier if the loss is caused by the carrier (if any): 1 copy containing the seal of the agency requesting tax reduction.

c/ The document or minutes on identification of the cause of the damage, made by a competent agency in the locality where such damage arises:

c.1/ A written certification of one of the following agencies or organizations: commune-level police office, commune-level People’s Committee, industrial park, export processing zone or economic zone management board, border gate management board, airports authority or maritime administration of the locality where a force majeure event which is a natural disaster, catastrophe, epidemic or accident occurs, causing damage to imported materials, machinery or equipment: 1 original.

c.2/ The certification of fire, issued by the fire prevention and fighting police unit of the locality where the fire occurs: 1 original.

d/ An assessment service provider’s assessment certificate of the quantity of lost goods or the actual loss rate of goods: 1 original.

2. Customs offices shall base themselves on tax reduction dossiers specified in Clause 1 of this Article and relevant regulations to issue a tax reduction decision.

Article 16. To guide Clause 3, Article 86 of the Law on Tax Administration regarding dossiers of request for write-off of tax arrears, late-payment interests and fines

A dossier of request for write-off of tax arrears, late-payment interests or fines must comprise:

1. An official letter requesting the write-off of tax arrears, late-payment interests or fines:

a/ An official letter requesting the write-off of tax arrears, late-payment interests or fines, made by the provincial-level Customs Department of the locality where the taxpayer still owes tax arrears, late-payment interests or fines (in case the competence to decide on the write-off of tax arrears is rested on the General Director of the General Department of Vietnam Customs, Minister of Finance or Prime Minister) according to Form No. 16/TXNK provided in Appendix I to this Circular): 1 original;

b/ An official letter requesting the write-off of tax arrears, late-payment interests or fines, made by the provincial-level Customs Department or Customs Branch (for a locality other than the locality where the provincial-level Tax Department’s head office is located) of the locality where the taxpayer still owes tax arrears, late-payment interests or fines (in case the competence to decide on the write-off of tax arrears is rested on chairpersons of provincial-level People’s Committees) according to Form No. 16/TXNK provided in Appendix I to this Circular): 1 original;

2. In corresponding to each case of eligibility for write-off of tax arrears, late-payment interests or fines specified in Article 85 of the Law on Tax Administration, a dossier of request for write-off of tax arrears must comprise:

a/ A decision on declaration of bankruptcy of the enterprise, issued by a competent state agency, for the case specified in Clause 1, Article 85 of the Law on Tax Administration: 1 copy containing the seal of the agency requesting write-off of tax arrears;

b/ The death certificate, death notice or a court’s ruling to declare a person missing; a court’s ruling on declaration of a person losing his/her civil act capacity or competent state agencies’ documents proving that a person is dead, missing or has lost his/her civil act capacity, for the case specified in Clause 2, Article 85 of the Law on Tax Administration: 1 copy containing the seal of the agency requesting write-off of tax arrears;

c/ A competent state agency’s notice of revocation of the enterprise registration certificate, business registration certificate, cooperative registration certificate, business household registration certificate, investment registration certificate, establishment and operation license, or practice license, for the case specified in Clause 3, Article 85 of the Law on Tax Administration: 1 copy containing the seal of the agency requesting write-off of tax arrears;

d/ Decisions on enforcement of tax administration-related administrative decisions or dossiers on enforcement of tax administration-related administrative decisions, for taxpayers being enterprises or institutions (if any): 1 copy containing the seal of the agency requesting write-off of tax arrears;

dd/ A competent state agency’s certification, for those affected by natural disasters, catastrophes or epidemics specified in Clause 4, Article 85 of the Law on Tax Administration: 1 copy containing the seal of the agency requesting write-off of tax arrears.

Article 17. To guide Clause 2, Article 107 of the Law on Tax Administration regarding forms used in tax inspection and examination and the tax examination order, procedures and dossiers

1. Forms used in tax inspection must comply with the guidance in the Government Inspectorate’s Circular No. 05/2014/TT-TTCP of October 16, 2014, prescribing the organization, operation and working relationships of inspection teams and the order and procedures for conducting an inspection, Circular No. 08/2015/TT-TTCP of December 15, 2015, prescribing inspection teams’ diaries, and Circular No. 03/2013/TT-TTCP of June 10, 2013, prescribing the reporting on inspection, settlement of complaints and denunciations and prevention and combat of corruption.

2. Forms used in, and the order, procedures and dossiers for, tax examination:

a/ Forms used in, and  dossiers and procedures for, tax examination upon customs clearance for tax-liable imported and exported goods:

a.1/ The forms used in, and dossiers for, tax examination upon customs clearance are forms and customs dossiers as specified in the customs law.

a.2/ Procedures for tax examination upon customs clearance for tax-liable imported or exported goods

a.2.1/ Responsibilities of taxpayers:

To declare and calculate by themselves, and bear responsibility before law for, payable tax amounts according to Clauses 1 and 2, Article 42 of the Law on Tax Administration.

a.2.2/ Responsibilities of customs offices:

To examine customs dossiers, tax policies, names of goods, codes, quantities, weights, volumes, categories, quality, origin, and customs value of goods; to examine the application of notices of pre-determined results, import or export permits, and specialized examination results (if any); to conduct physical inspection of goods in accordance with the customs law. This provision shall not apply to imported and exported goods exempted from examination of customs dossiers or from physical inspection under the customs law.

b/ Forms used in, and dossiers and procedures for tax examination for imported and exported goods not liable to tax:

b.1/ Forms used in, and dossiers for, tax examination for imported and exported goods not liable to tax must comply with Circular No. 38/2015/TT-BTC and Circular No. 39/2018/TT-BTC.

b.2/ Tax examination procedures for imported and exported goods not liable to tax:

b.2.1/ Responsibilities of taxpayers:

To declare and identify by themselves goods not liable to tax and bear responsibility before law for their declaration according to Clauses 1 and 2, Article 42 of the Law on Tax Administration.

b.2.2/ Responsibilities of customs offices:

To examine customs dossiers, tax policies, import or export permits (if any), and specialized examination results (if any), and conduct physical inspection of goods under the customs law.

c/ Forms used in, and dossiers and procedures for tax examination for imported and exported goods eligible for tax exemption:

c.1/ Forms used in, and dossiers for, tax examination for imported and exported goods eligible for tax exemption must comply with Article 14 of this Circular.

c.2/ Procedures for tax examination for imported and exported goods eligible for tax exemption must comply with Clause 3, Article 31 of Decree No. 134/2016/ ND-CP. 

d/ Forms used in, and dossiers and procedures for, tax examination for imported and exported goods eligible for tax reduction:

d.1/ Forms used in, and dossiers, for tax examination for imported and exported goods eligible for tax reduction must comply with Clause 1, Article 15 of this Circular.

d.2/ Procedures for tax examination for imported or exported goods eligible for tax reduction must comply with Clause 3, Article 32 of Decree No. 134/2016/ND-CP.

dd/ Forms used in, dossiers and procedures for, tax examination for imported and exported goods eligible for tax refund or non-collection of tax:

dd.1/ Forms used in, and dossiers for, tax examination must comply with Point a, Clause 1, Article 12 of this Circular, for imported and exported goods eligible for tax refund, or Point a, Clause 1, Article 13 of this Circular, for imported and exported goods eligible for non-collection of tax.

dd.2/ Procedures for tax examination must comply with Article 12 of this Circular, for imported and exported goods eligible for tax refund, or Article 13 of this Circular, for imported and exported goods eligible for non-collection of tax.

e/ Forms used in, and dossiers and procedures for, tax examination for cases of handling overpaid tax, late-payment interest or fine amounts:

e.1/ Forms used in, and dossiers for tax examination for cases of handling for overpaid tax, late-payment interest or fine amounts must comply with Clause 2, Article 131 of Circular No. 38/2015/TT-BTC, which was amended and supplemented under Clause 64, Article 1 of Circular No. 39/2018/TT-BTC.

e.2/ Procedures for tax examination for cases of handling overpaid tax, late-payment interest or fines must comply with Clauses 2, 3 and 4, Article 131 of Circular No. 38/2015/TT-BTC, which was amended and supplemented under Clause 64, Article 1 of Circular No. 39/2018/TT-BTC.

g/ Forms used in, and dossiers and procedures for, post-customs clearance inspection for imported or exported goods must comply with Clauses 73 and 74, Article 1 of Circular No. 39/2018/TT-BTC.

Article 18. To guide Clause 5, Article 124 of the Law on Tax Administration regarding the installment payment of tax arrears

The number of installments and dossiers and procedures for installment payment of tax arrears must comply with Clause 67, Article 1 of Circular No. 39/2018/TT-BTC.

Article 19. To guide Clause 1, Article 39 of Decree No. 126/2020/ND-CP regarding authorized collection of customs charges and fees for goods and vehicles in transit

The authorized collection of customs charges and fees for goods and vehicles in transit must comply with the Ministry of Finance’s Circular No. 274/2016/TT-BTC of November 14, 2016, prescribing the rates and collection, remittance, management and use of customs charges and fees for goods and vehicles in transit.

Chapter III

IMPLEMENTATION PROVISIONS

Article 20. Effect

1. This Circular takes effect on March 8, 2021.

2. The following provisions cease to be effective on the effective date of this Circular:

a/ Clauses 2, 3, 4, 7, and 9, Article 129 of Circular No. 38/2015/TT-BTC, which was amended and supplemented under Clause 63, Article 1 of Circular No. 39/2018/TT-BTC;

b/ Clause 1, Article 131 of Circular No. 38/2015/TT-BTC, which was amended and supplemented under Clause 64, Article 1 of Circular No. 39/2018/TT-BTC;

c/ Article 133 of Circular No. 38/2015/TT-BTC, which was amended and supplemented under Clause 66, Article 1 of Circular No. 39/2018/TT-BTC;

d/ Clause 2, Article 135 of Circular No. 38/2015/TT-BTC, which was amended and supplemented under Clause 68, Article 1 of Circular No. 39/2018/TT-BTC;

dd/ Clause 3, Article 136 of Circular No. 38/2015/TT-BTC, which was amended and supplemented under Clause 69, Article 1 of Circular No. 39/2018/TT-BTC;

e/ Forms No. 05/CVDNKTT/TXNK, No. 10/QDKTT/TXNK,  No. 11/TBBSHS/TXNK, No. 12/TBKTT/TXNK,  No. 18/BBLV/TXNK, No. 22/QDKT/TXNK,  No. 23/BBCB/TXNK, No. 24/BBKT/TXNK, No. 25/QDGH/TXNK, No. 26/KLKT/TXNK, No. 29/TBTCNCT/TXNK, No. 32/CVGHNT/TXNK, and No. 33/CVXN/TXNK provided in Appendix III; and Forms No. 1 and No. 2 provided in Appendix IV to Circular No. 39/2018/TT-BTC.

3. In case new legal documents are promulgated to modify or replace the documents referred to in this Circular, the former shall apply.

Article 21. Implementation responsibility

1. Customs offices shall disseminate, and guide organizations, individuals and taxpayers to comply with, this Circular.

2. Organizations, individuals and taxpayers regulated by this Circular shall fully implement guidance provided in this Circular.

Any problems arising in the course of implementation of this Circular should be reported to the Ministry of Finance for timely settlement.-

For the Minister of Finance
Deputy Minister
VU THI MAI

* The appendices to this Circular are not translated.