Thông tư 61/2008/TT-BTC

Circular No. 61/2008/TT-BTC of July 4, 2008, guiding the refund of import tax on chassis for the manufacture and assembly of special-purpose motor vehicles.

Nội dung toàn văn Circular No. 61/2008/TT-BTC of July 4, 2008, guiding the refund of import tax on chassis for the manufacture and assembly of special-purpose motor vehicles.


THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No. 61/2008/TT-BTC

Hanoi, July 4, 2008

 

CIRCULAR

GUIDING THE REFUND OF IMPORT TAX ON CHASSIS FOR THE MANUFACTURE AND ASSEMBLY OF SPECIAL-PURPOSE MOTOR VEHICLES

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the Prime Ministers instructions in the Government Offices Official Letter No. 2012/VPCP-KTTH of March 28, 2008, concerning import tax on chassis for the manufacture and assembly of special-purpose motor vehicles;
The Ministry of Finance guides the refund of import tax on chassis for the manufacture and assembly of special-purpose motor vehicles as follows:

I. GENERAL GUIDANCE

1. Subjects and scope of application:

a/ Enterprises manufacturing and assembling special-purpose motor vehicles which directly import, or entrust the import of, chassis for the manufacture and assembly of special-purpose motor vehicles.

b/ Self-moving chassis with cabs (chassis already fitted with engines and cabs), without bodies, passenger compartments or special-purpose equipment.

c/ Special-purpose motor vehicles under headings 8704 and 8705 (except those designed for cash transport) under the current Preferential Import Tariff, which meet Vietnam standard 2003 on means of road transport - motor vehicles - classification based on use purposes (TCVN 7271: 2003), promulgated by the Ministry of Science and Technology.

2. Tax rates and time limit for tax payment:

a/ Enterprises importing chassis for the manufacture and assembly of special-purpose motor vehicles shall pay import tax at the rate specified in the current Import Tariff. If imported chassis are used for the manufacture and assembly of special-purpose motor vehicles according to technical standards certified by competent agencies, which are permitted by the Ministry of Public Security for circulation registration, the paid import tax amount may be partly refunded according to the calculation method specified at Point 1 of Section II below.

b/ The time limit for import tax payment complies with the law on import tax and export tax.

II. TAX REFUND

1. Method of calculating the import tax amount to be refunded:

Import tax amount to be refunded

=

Paid amount of import tax on chassis already assembled into special-purpose motor vehicles, calculated at the import tax rate specified in the Import Tariff at the time of tax calculation

-

Amount of import tax on chassis already assembled into special-purpose motor vehicles, calculated at the preferential import tax rate for special-purpose motor vehicles specified in the Preferential Import Tariff at the time of calculating import tax on chassis

The value for import tax calculation mentioned in the above method is the value for import tax calculation applicable to customs declarations of imported chassis.

In case the enterprises paid amount of import tax on imported chassis is smaller than the amount of import tax on chassis already assembled into special-purpose motor vehicles, calculated at the preferential import tax rate for special-purpose motor vehicles specified in the Preferential Import Tariff, the difference between these two amounts shall not be paid.

2. Tax refund procedures, order and dossiers:

a/ Monitoring of imported goods:

Before carrying out import procedures for chassis, enterprises manufacturing and assembling special-purpose motor vehicles shall register with Customs Departments of the localities where they will carry out import procedures for monitoring, management and tax refund handling after chassis are assembled into special-purpose motor vehicles.

b/ Tax refund dossiers:

After special-purpose motor vehicles are permitted by the Ministry of Public Security for circulation registration (with circulation registration permits), enterprises shall send to Customs Departments of the localities where they carry out import procedures the following dossiers for carrying out import tax refund procedures:

- The enterprises official letter (original) requesting the refund of the paid import tax amount, clearly indicating the quantity of manufactured and assembled special-purpose motor vehicles, the paid import tax amount and the tax amount to be refunded, together with a commitment to accurate declaration and accountability for the tax amount to be refunded;

- The customs declaration of imported chassis and the contract on chassis import (one copy and the original for comparison); the entrusted import contract, in case of entrusted import (one copy certified by the enterprise as the true copy of the original);

- The tax payment document (one copy and the original for comparison);

- The business license or investment certificate, clearly indicating the business line of manufacture and assembly of special-purpose motor vehicles (one copy certified by the enterprise as the true copy of the original);

- The quality certificate of special-purpose motor vehicles, granted by Vietnam Register (one copy and the original for comparison);

- The vehicle circulation permit, granted by the Ministry of Public Security (one copy certified by the enterprise as the true copy of the original);

- The report (original) on import-manufacture and assembly-stock of chassis.

c/ Tax refund procedures and order:

The tax refund procedures and order comply with the guidance in Section IV, Part E (except Points 7 and 8) of the Finance Ministrys Circular No. 59/2007/TT-BTC of June 14, 2007.

III. ORGANIZATION OF IMPLEMENTATION

1. This Circular takes effect 15 days after its publication in CONG BAO.

2. Other matters related to import tax, export tax and tax administration policies for imported and exported goods comply with the guidance in the Finance Ministrys Circular No. 59/2007/TT-BTC of June 14, 2007.

Difficulties or problems arising in the course of implementing this Circular should be reported to the Ministry of Finance for consideration and settlement.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Do Hoang Anh Tuan

 

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              Circular No. 61/2008/TT-BTC of July 4, 2008, guiding the refund of import tax on chassis for the manufacture and assembly of special-purpose motor vehicles.
              Loại văn bảnThông tư
              Số hiệu61/2008/TT-BTC
              Cơ quan ban hànhBộ Tài chính
              Người kýĐỗ Hoàng Anh Tuấn
              Ngày ban hành04/07/2008
              Ngày hiệu lực01/08/2008
              Ngày công báo...
              Số công báo
              Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
              Tình trạng hiệu lựcCòn hiệu lực
              Cập nhật18 năm trước

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                Văn bản gốc Circular No. 61/2008/TT-BTC of July 4, 2008, guiding the refund of import tax on chassis for the manufacture and assembly of special-purpose motor vehicles.

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