Circular No. 133/2013/TT-BTC amending Circular No. 86/2013/TT-BTC đã được thay thế bởi Circular No. 72/2015/TT-BTC priority policy in customs procedures và được áp dụng kể từ ngày 26/06/2015.
Nội dung toàn văn Circular No. 133/2013/TT-BTC amending Circular No. 86/2013/TT-BTC
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 133/2013/TT-BTC | Hanoi, September 24, 2013 |
CIRCULAR
AMENDING AND SUPPLEMENTING CLAUSE 1 ARTICLE 15 AND FORMS PROMULGATED TOGETHER WITH THE CIRCULAR NO. 86/2013/TT-BTC DATED JUNE 27, 2013, PROVIDING THE APPLICATION OF THE PRIORITY REGIME IN THE STATE MANAGEMENT OF CUSTOMS TO ELIGIBLE BUSINESSES
Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and Law No. 42/2005/QH11 dated June 14, 2005, amending and supplementing a number of Articles of the Customs Law;
Pursuant to the Law on tax administration No. 78/2006/QH10 dated November 29, 2006, Law amending and supplementing a number of Articles of the Law on tax administration, No. 21/2012/QH13, dated November 20, 2012;
Pursuant to the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013, detailing implementation of a number of Articles of Law on tax administration, and Law amending and supplementing a number of Articles of the Law on tax administration;
Pursuant to the Government’s Decree No. 154/2005/ND-CP dated December 15, 2005 detailing a number of Articles of the Customs Law on customs procedures, inspection and supervision;
Pursuant to the Decree No. 87/2012/ND-CP dated October 23, 2012 detailing a number of Articles of the Customs Law on e-customs procedures for commercial exports and imports;
Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
At the proposal of the General Director of the General Department of Customs;
The Minister of Finance promulgates the Circular amending and supplementing clause 1 article 15 and forms promulgated together with the Circular No. 86/2013/TT-BTC dated June 27, 2013, providing the application of the priority regime in the state management of customs to eligible businesses, as follows:
Article 1. To amend Clause 1 Article 15 of the Circular No. 86/2013/TT-BTC dated June 27, 2013 as follows:
“1. The duration for a business to enjoy the priority regime for the first time is 03 years (thirty six months) after the General Director of Customs signs a decision on application of the priority regime to this business. Upon the expiration of this duration, the General Department of Customs shall conduct revaluation and, if the business still satisfies the specified conditions, may extend the duration of application of the priority regime.”
Article 2. To amend forms promulgated together with the Circular No. 86/2013/TT-BTC dated June 27, 2013 as follows:
1. Amending the form 03/DNUT - Memorandum of understanding on recognition of prioritized business.
2. Amending the form 04/DNUT – Decision on recognition of prioritized business.
3. Amending the form 09b/DNUT – Report on status, figures of exports and imports in quarter … year ….
Article 3. Effect
This Circular takes effect on September 24, 2013.
| FOR THE MINISTER OF FINANCE |
(The amended forms are not translated herein)
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