- 1Decree no. 89/2005/ND-CP of July 11, 2005 detailing the implementation of a number of articles of the ordinance on anti-subsidy for imports into Vietnam
- 2Decree no. 90/2005/ND-CP of July 11, 2005 detailing the implementation of a number of articles of the ordinance on anti-dumping of imports into Vietnam
- 1Ordinance No.20/2004/PL-UBTVQH11 of April 29, 2004 on anti-dumping of imports into Vietnam
- 2Ordinance No.22/2004/PL-UBTVQH11 of August 20, 2004 on anti-subsidy for imports into Vietnam
- 3Law No. 42/2005/QH11 of June 14, 2005 on amendment of and addition to a number of articles of The Law on Customs
- 4Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 106/2005/TT-BTC | Hanoi, December 5, 2005 |
CIRCULAR
GUIDING THE COLLECTION, REMITTANCE AND REFUND OF ANTI-DUMPING TAX, ANTI-SUBSIDY TAX AND SECURITIES FOR PAYMENT OF ANTI-DUMPING TAX OR ANTI-SUBSIDY TAX
Pursuant to the Export Tax and Import Tax Law;
Pursuant to the Customs Law;
Pursuant to Ordinance No. 20/2004/PL-UBTVQH of April 29, 2004, on Anti-Dumping of Imports into Vietnam, and Ordinance No. 22/2004/PL-UBTVQH of August 20, 2004, on Anti-Subsidy for Imports into Vietnam;
Pursuant to the Government’s Decree No. 90/2005/ND-CP of July 11, 2005, detailing the implementation of a number of articles of the Ordinance on Anti-Dumping of Imports into Vietnam, and Decree No. 89/2005/ND-CP of July 11, 2005, detailing the implementation of a number of articles of the Ordinance on Anti-Subsidy for Imports into Vietnam;
The Finance Ministry hereby guides the procedures for collection and remittance into the state budget of taxes for anti-dumping of and anti-subsidy for imports into Vietnam; the procedures for refund of temporary anti-dumping tax, anti-subsidy tax amounts or securities for payment of temporary anti-dumping tax or anti-subsidy tax, as follows:
I. TAXABLE OBJECTS:
Import goods which are liable to anti-dumping tax or anti-subsidy tax under the Trade Minister’s decisions.
II. TAXPAYERS:
Organizations and individuals that import goods liable to anti-dumping tax or anti-subsidy tax defined in Section I of this Circular shall be anti-dumping tax or anti-subsidy taxpayers.
III. TAX CALCULATION BASES AND METHOD:
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Bases for calculating anti-dumping tax or anti-subsidy tax include quantity of import goods, tax calculation price, tax calculation exchange rate and tax rate.
1.1. Quantity of goods means the quantity of import goods on which anti-dumping tax or anti-subsidy tax is imposed;
1.2. Tax calculation price and exchange rate shall comply with regulations on import tax;
1.3. Anti-dumping tax or anti-subsidy tax rate means the rate decided by the Trade Minister.
2. Tax calculation method:
Anti-dumping Quantity of import goods Tax
tax or = on which anti-dumping tax or x calculation x Tax rate
anti-subsidy tax anti-subsidy tax is imposed price
IV. TIME OF TAX CALCULATION AND TIME LIMIT FOR TAX PAYMENT:
1. Time of tax calculation is the date a taxpayer registers his/her/its customs declaration with a customs office according to the provisions of the Customs Law, provided that it is within the valid duration of the Trade Minister’s decision on imposition of anti-dumping tax or anti-subsidy tax.
2. Tax payment time limit: Importers of goods liable to anti-dumping tax or anti-subsidy tax must fully pay anti-dumping tax or anti-subsidy tax amounts or securities for payment thereof before receiving goods. Where taxpayers are provided by credit institutions guarantees for payable tax amounts, the tax payment time limit shall be 30 days after such taxpayers register their customs declarations.
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V. PROCEDURES FOR COLLECTION AND REMITTANCE:
1. Upon receiving provisional decisions on imposition of anti-dumping tax or temporary anti-subsidy tax, customs offices shall have to collect temporary anti-dumping tax, temporary anti-subsidy tax amounts or securities for payment of such tax, and deposit such amounts into their custody accounts at the State Treasury. Money remittance vouchers shall be money receipts or expenditure accreditation notes.
2. After receiving the Trade Minister’s decisions on imposition of anti-dumping tax or anti-subsidy tax or on non-imposition of anti-dumping tax or anti-subsidy tax (official decisions), customs offices shall refund overpaid tax amounts to taxpayers or carry out procedures for remitting collectible tax amounts from their custody accounts into the state budget.
VI. CASES ELIGIBLE FOR REFUND:
1. Cases where anti-dumping tax or anti-subsidy tax rates for calculation of payable tax amounts under provisional decisions on imposition of anti-dumping tax or anti-subsidy tax are higher than anti-dumping or anti-subsidy tax rates under the Trade Minister’s official decisions.
2. Cases where payable anti-dumping tax or anti-subsidy tax securities are larger than anti-dumping or anti-subsidy tax amounts under the Trade Minister’s official decisions.
VII. PROCEDURES FOR REFUND:
Basing themselves on the Trade Minister’s decisions, taxpayers shall send their written requests for tax refund enclosed with import goods declarations and tax payment vouchers, if any (originals or copies affixed with true-copy certification stamps), to customs offices where import procedures are carried out in order to be refunded anti-dumping or anti-subsidy tax amounts or securities for payment thereof. Within 15 working days after the receipt of complete dossiers, customs offices where import procedures are carried out shall have to refund tax to taxpayers (or shall not collect tax therefrom).
VIII. ORGANIZATION OF IMPLEMENTATION:
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2. Any problems arising in the course of implementation should be reported to the Finance Ministry for study and solution.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
- 1Circular 128/2013/TT-BTC of September 10, 2013, on customs procedures, customs supervision and inspection; export tax, import tax, and administration of tax on exported goods and imported goods
- 2Circular 128/2013/TT-BTC of September 10, 2013, on customs procedures, customs supervision and inspection; export tax, import tax, and administration of tax on exported goods and imported goods
- 1Decree no. 89/2005/ND-CP of July 11, 2005 detailing the implementation of a number of articles of the ordinance on anti-subsidy for imports into Vietnam
- 2Decree no. 90/2005/ND-CP of July 11, 2005 detailing the implementation of a number of articles of the ordinance on anti-dumping of imports into Vietnam
- 3Law No. 42/2005/QH11 of June 14, 2005 on amendment of and addition to a number of articles of The Law on Customs
- 4Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 5Ordinance No.22/2004/PL-UBTVQH11 of August 20, 2004 on anti-subsidy for imports into Vietnam
- 6Ordinance No.20/2004/PL-UBTVQH11 of April 29, 2004 on anti-dumping of imports into Vietnam
Circular No. 106/2005/TT-BTC, guiding the collection, remittance and refund of anti-dumping tax, anti-subsidy tax and securities for payment of anti-dumping tax or anti-subsidy tax, promulgated by the Ministry of Finance.
- Số hiệu: 106/2005/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 05/12/2005
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 29/12/2005
- Ngày hết hiệu lực: 01/11/2013
- Tình trạng hiệu lực: Hết hiệu lực