VietnameseCircular No. 64/2009/TT-BTC of March 27, 2009, guiding the Government's Decree No. 26/2009/ND-CP of March 16, 2009, which details a number of articles of the law on excise tax
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Circular No. 64/2009/TT-BTC of March 27, 2009, guiding the Government's Decree No. 26/2009/ND-CP of March 16, 2009, which details a number of articles of the law on excise tax
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 64/2009/TT-BTC | Signer: | Do Hoang Anh Tuan |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 27/03/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
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THE MINISTRY OF FINANCE ---------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No. 64/2009/TT-BTC | Hanoi, March 27, 2009 |
CIRCULAR
GUIDING THE GOVERNMENT'S DECREE No. 26/2009/ND-CP OF MARCH 16, 2009, WHICH DETAILS A NUMBER OF ARTICLES OF THE LAW ON EXCISE TAX
Pursuant to November 14, 2008 Law No. 27/2008/QH12 on Excise Tax;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to the Government's Decree No. 26/2009/ND-CP of March 16, 2009, detailing a number of articles of the Law on Excise Tax;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to the Government's Decree No. 26/2009/ND-CP of March 16, 2009, detailing a number of articles of the Law on Excise Tax;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the Government's Decree No. 26/2009/ND-CP of March 16, 2009, as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular guides the Government's Decree No. 26/2009/ND-CP of March 16, 2009, detailing a number of articles of the Law on Excise Tax (below referred to as Decree No. 26/2009/ND-CP).
Article 2. Taxable objects
Excise tax-liable objects are specified in Article 2 of Law No. 27/2008/QH12 on Excise Tax and Article 2 of Decree No. 26/2009/ND-CP.
For excise tax-liable air-conditioners of a capacity of 90,000 BTU or less: In case a producer sells or an importer imports outdoor units and indoor units separately, the sold or imported goods (outdoor units and indoor units) are also liable to excise tax like complete products (air-conditioners in complete sets).
Article 3. Non-taxable objects
Goods specified in Article 2 of this Circular are not liable to excise tax in the following cases:
1. Goods directly exported by producers or processors or sold or entrusted to other business establishments for export, including:
1.1. Goods exported abroad directly by producers or processors, including goods sold or processed for export-processing enterprises, except under-24-seat cars sold to export-processing enterprises.
Establishments possessing goods not liable to excise tax as specified at this Point must have dossiers proving that the goods have actually been exported. Such a dossier comprises:
- Goods sale contract or contract on processing for the foreign party.
- Invoice on sale of exported goods or delivery of goods or payment of processing remuneration.
- Exported goods declaration, with the customs office's certification that the goods have been exported.
- Via-bank payment documents.
Via-bank payment means the transfer of money from the importer's account into the bank account under the exporter's name in the form of payment as agreed in the contract and prescribed by the bank. The cash payment document is the exporter bank's credit note on the sum of money already received from the importer bank's account. In case of deferred payment, such must be agreed in the export contract. When the payment time becomes due, the business establishment must present via-bank payment documents. In case of entrusted export, the entrusted party must make via-bank payment to the foreign party.
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