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LAW AMENDING AND
SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON EXPORT TAX AND IMPORT
TAX
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam;
This
Law amends and supplements a number of articles of the Law on Export Tax
and Import Tax adopted on December 26, 1991 by the VIIIth
National Assembly at its 10th session and the Law Amending
and supplementing a Number of Articles of the Law on Export Tax and
Import Tax adopted on July 5, 1993 by the IX National Assembly at its 3rd
session.
Article 1:
To amend and
supplement a number of articles of the Law on Export Tax and Import Tax;
1.
Article 9 is amended and supplemented as follows:
“article 9:
1.
Import tax rates include the ordinary tax rates, the preferential
tax rates and the special preferential tax rates:
a)
The ordinary tax rates shall apply to goods imported from
countries that have no agreements on the most favored nation treatment
in their trade relations with Vietnam. The ordinary tax rates shall not
be 70% higher than the preferential tax rates for the same commodity
items stipulated by the Government;
b)
The preferential tax rates shall apply to goods imported from
countries that have agreements on the most favored nation treatment in
their trade relations with Vietnam. The National Assembly Standing
Committee shall stipulate the tax table according to the list of taxable
commodity groups as well as the tax rate bracket for each commodity
group. Basing itself on the tax index promulgated by the National
Assembly Standing Committee, the Government shall stipulate the tax
table according to the list of commodity items and the specific tax rate
for every commodity item;
c)
The special preferential tax rates shall apply to goods imported
from countries that have agreements with Vietnam on the special
preferential treatment for import tax. The Government shall stipulated
the special preferential tax rate for each commodity item in accordance
with the agreements already signed with such countries.
2.
Imported goods shall be subject, apart from the tax prescribed in
Clause 1 of this Article, to surtax in the following cases:
a)
Goods imported into Vietnam with their selling prices being much
lower than the universal prices due to price dumping, thus causing
difficulties to the development of Vietnam’s industries that produce the
similar goods;
b)
Goods imported into Vietnam with their selling prices being much
lower than the universal prices due to subsidies by the exporting
country, thus causing difficulties to the development of Vietnam’s
industries that produce the similar goods;
c)
Goods imported into Vietnam from countries that have import tax
rate bias or other discriminating measures against Vietnam’s goods.
The
Government shall submit to the National Assembly Standing Committee the
provisions on the application of additional tax rates to each case
prescribed in Clause 2 of this Article.”
2.
Article 11 is amended and supplemented as follows:
“Article 11:
Tax
exemption shall be considered in the following cases:
1.
Goods imported in exclusive service of security and defense,
scientific research, training and education;
2.
Equipment, machinery and specialized means of transport imported
in accordance with Article 47 of the Law on Foreign Investment in
Vietnam and Article 25 of the Law on Domestic Investment Promotion;
3.
Goods as gifts or donations from foreign organizations and/or
individuals to Vietnamese organizations and/or individuals or vice verse
within the quota set by the Government.”
3.
Article 16 is amended and supplemented as follows:
“Article 16:
1.
Every time they are permitted to export goods, organizations and
individuals shall have to make and submit their imports declarations and
pay taxes to the tax-collecting agencies.
2.
Every time they are permitted to import goods, organizations and
individuals shall have to make and submit the goods declarations and pay
taxes to the tax-collecting agencies of the localities with the border
gates through which the goods are imported. In cases where it is
necessary to avoid goods jam at the border gates, the Government shall
determine more places for import procedure clearance.
The
tax-collecting agencies shall have to inspect, fill procedures and
collect taxes.”
4.
Article 17 is amended and supplemented as follows:
“Article 17:
1.
The export or import tax calculating-time shall be the date of
registration of the imports or exports declarations.
2.
Within eight working hours from the registration of the import or
exports declarations, the tax-collecting agencies shall officially
notify the tax payers of the payable tax amounts. For commodity items
which are imported in large quantity or require complicated inspection,
the time limit for tax notice may be prolonged but shall not exceed
three working days. The Government shall determine each specific
commodity item for which the inspection requires more than three days.
3.
The time limit for export or import tax payment is prescribed as
follows:
a)
For exports, the time limit shall be 15 days from the date the
tax payers receive the official notices from the tax-collecting agencies
on the payable tax amounts;
b)
For goods which are materials and raw materials imported for the
production of export goods, the tax payment time limit shall be nine
months from the date the tax payers receive the official notices from
the tax-collecting agencies on the payable tax amounts. For exceptional
cases, the tax payment time limit may be extended to suit the
enterprises’ production cycles and materials as well as raw material
reserves under the Government’s stipulations;
c)
For goods which are temporarily exported for re-import or
temporarily imported for re-export, the time limit shall be 15 days from
the end of the period permitted by the competent agencies for the goods
to be temporarily exported for re-import or temporarily imported for
re-export;
d)
For goods which are machinery, equipment, raw materials, fuel,
materials and means of transport imported in service of production, the
time limit shall be 30 days from the date the tax payers receive the
official notices from the tax-collecting agencies on the payable tax
amounts;
e)
For imported consumer goods, tax payers must pay taxes before
receiving their goods. In cases where the payable tax amounts are
guaranteed by credit institutions or other organizations which are
permitted to conduct some banking activities under the Law on Credit
Institutions, the tax payment time limit shall be 30 days from the date
the tax payers receive the official notices from the tax-collecting
agencies on the payable tax amounts. Past this time limit, if the tax
payers still fail to pay taxes, the guaranteeing organizations shall
have to pay such tax amounts on the tax payers’ behalf.”
5.
Article 20 is amended and supplemented as follows:
“Article 20:
Tax
payers that violate the Law on Export Tax and Import Tax shall be
handled as follows:
1.
If they pay taxes and/or fines later than the prescribed dates of
payment or the dates determined in the tax-handling decisions, they
shall have to pay, in addition to the full payable tax amounts and/or
fines, a fine of 0.1% (one thousandth) of the belated amount prelate
day;
2.
If they fail to comply with the provisions on declaration and
registration for tax payment as prescribed by this Law, they shall,
depending on the nature and seriousness of their violations, be subject
to administrative sanctions against tax-related violations;
3.
If they falsely declare or evade tax, they shall have to pay, in
addition to the full tax amounts prescribed by this Law, a fine equal to
from one to five times the evaded tax amount, depending on the nature
and seriousness of their violations;
4.
If they fail to pay taxes and/or fines according to the
tax-handling decisions, they shall be forced to do so through the
following measures:
a)
Their deposits at banks, other credit institutions or treasuries
shall be deducted to pay taxes and/or fines.
Banks, other
credit institutions or treasuries shall have to deduct sums of money
from the tax payers’ deposit accounts to pay taxes and/or fines into the
State budget according to the tax-handling decisions of the tax agencies
or competent agencies before the debts are recovered.
b)
Their goods and material evidences shall be seized to ensure the
full collection of the tax amounts and/or fines;
c)
Their property shall be inventoried in accordance with the
procedures for the tax payers’ subsequent shipments until such tax
payers pay the full tax amounts and/or fines;
d)
The customs agencies must not fill the export or import
procedures for the tax payers’ subsequent shipments until such tax
payers pay the full tax amounts and/or fines;
5.
If detecting and concluding that there is tax fraud or evasion,
the tax agencies shall have to collect all tax and/or fine arrears that
occurred within five years back from the date of inspection and
detection of the tax fraud or evasion; in cases where tax payers make
declaration mistakes, the tax agencies shall have to collect tax arrears
or refund such wrongly-calculated tax amounts that occurred within one
year back from the date of inspection and detection of such mistakes;
6.
If they evade large tax amounts or despite having been
administratively sanctioned for a tax-related violation they still
commit such violation again or commit another serious violation, they
shall be examined for penal liability in accordance with the provisions
of law.
The
competence, procedures and order handling export or import tax-related
violations shall comply with the provisions of law.
Article 2:
This Law takes
effect from January 1st, 1999.
Article 3:
The Government
shall amend and supplement documents that have been issued to detail the
implementation of the Law on Export Tax and Import Tax to make them
comply with this Law.
This
Law was adopted on May 20, 1998 by the Xth National Assembly
of the Socialist Republic of Vietnam at its 3rd session.
Chairman of the
National Assembly
NONG DUC MANH |
