Official Dispatch No. 11515/TCHQ-TXNK dated September 22, 2014 of the General Department of Customs on VAT on raw materials imported for manufacturing exports

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Issuing body:	General Department of Customs	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	11515/TCHQ-TXNK	Signer:	Nguyen Duong Thai
Type:	Official Dispatch	Expiry date:	Updating
Issuing date:	22/09/2014	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
THE GENERAL DEPARTMENT OF CUSTOM

Official Dispatch No. 11515/TCHQ-TXNK dated September 22, 2014 of the General Department of Customs on VAT on raw materials imported for manufacturing exports

To: Customs Department of Long An province

The General Department of Customs received the Dispatch No. 1949/HQLA-NV of Customs Department of Long An province regarding deadline for VAT payment. The General Department of Customs hereby responds as follows:

1) With regard to VAT on raw materials and supplies imported for manufacturing exports.

- Clause 20 Article 5 of the Law on Value-added tax prescribes: “... raw materials and supplies imported for manufacturing or processing exports under a manufacturing or processing contract with a foreign party” are not subject to VAT.

- Pursuant to Article 20 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on deadline for paying tax:

“1. With regard to raw materials and supplies imported for manufacturing export:

a) In order to be permitted to apply the 275-day time limit from the registration date of the customs declaration, the taxpayer must satisfy the requirements below:

a.1) The taxpayer owns, not rents, a manufacturing plant in Vietnam’s territory that are suitable for the raw materials and supplies imported for manufacturing exports...

…

c.4) If any of the requirements set down in Point a of this Clause is not complied with: the taxpayer shall pay all the taxes and late payment interest for the period from the registration date of the customs declaration to the day on which taxes are paid, and also incur penalties as prescribed.”

Pursuant to the aforesaid regulations:

- Imported goods being raw materials and supplies of manufacturing exports must satisfy the requirements in Point a Clause 1 Article 20 of Circular No. 128/2013/TT-BTC to apply the 275-day time limit for paying tax. If the taxpayer fails to satisfy any of such requirements and is not guaranteed by a credit institution, tax must be paid before customs clearance is granted.

- With regard to VAT on raw materials and supplies imported for manufacturing exports, Customs Department of Long An province shall comply with the Law on Value-added tax.

2) With regard to customs procedures applied to raw materials and supplies imported for manufacturing exports.

Clause 20 Article 5 of Circular No. 219/2013/TT-BTC prescribes: “Procedures for determining the cases in which VAT is not collected shall comply with instructions of the Ministry of Finance on customs procedure, customs supervision and inspection, export tax, import tax, and administration of taxes on exported and imported goods”.

Customs Department of Long An province must adhere to regulations on customs procedures applied to raw materials and supplies imported for manufacturing of exports in Circular No. 128/2013/TT-BTC.

Customs Department of Long An province is responsible for the implementation of this Dispatch./.

For the Director of the General Department of Customs

The Deputy Director

Nguyen Duong Thai

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Official Dispatch No. 11515/TCHQ-TXNK dated September 22, 2014 of the General Department of Customs on VAT on raw materials imported for manufacturing exports

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