Nội dung toàn văn Circular No. 173/2009/TT-BTC amending and supplementing a number of articles
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No. 173/2009/TT-BTC |
Hanoi, August 27, 2009 |
CIRCULAR
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE MINISTER OF FINANCE’S DECISION NO. 36/2008/QD-BTC OF JUNE 12, 2008, DECISION NO. 111/2008/QD-BTC OF DECEMBER 1, 2008, AND DECISION NO. 112/2008/QD-BTC OF DECEMBER 1, 2008
Pursuant to June 3, 2008 Law No. 17/2008/QH12 on
Promulgation of Legal Documents and its guiding documents;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import and Export Duties and
November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
The Ministry of Finance amends and supplements a number of articles of the
Minister of Finance’s Decision No. 36/2008/QD-BTC of June 12, 2008,
promulgating Vietnam’s special preferential tariffs for implementation of the
Agreement on Common Effective Tariffs in the 2008-2013 period; Decision No.
111/2008/QD-BTC of December 1, 2008, promulgating Vietnam’s special
preferential tariffs for implementation of the ASEAN-China Free Trade Area, and
Decision No. 112/2008/QD-BTC of December 1, 2008, promulgating Vietnam’s
special preferential tariffs for implementation of the ASEAN-Republic of Korea
Free Trade Area as follows:
Article 1. To amend the provision: “The deadline for submitting import tax refund dossiers is October 15, 2008” in Article 3 of Decision No. 36/2008/QD-BTC of June 12, 2008, as follows:
“For import duty refund dossiers submitted after October 15, 2008, if meeting all conditions prescribed in this Decision (except the condition on the time of submission of duty refund dossiers), they shall be considered for duty refund according to regulations.”
Article 2. To add to Article 4 of Decision No. 111/2008/QD-BTC of December 1, 2008, the following:
“For duty refund dossiers submitted after October 15, 2008, if the imported goods meet all conditions prescribed in Articles 1 and 2 of the Minister of Finance’s Decision No. 20/2008/QD-BTC of May 5, 2008, promulgating Vietnam’s special preferential tariffs for implementation of the ASEAN- China Free Trade Area, they shall be considered for duty refund according to regulations.”
Article 3. To add to Article 5 of Decision No. 112/2008/QD-BTC of December 1, 2008, the following:
“For import duty refund dossiers submitted after October 15, 2008, if the imported goods meet all conditions prescribed in Articles 1, 2 and 3 of the Minister of Finance’s Decision No. 21/2008/QD-BTC of May 5, 2008, promulgating Vietnam’s special preferential tariffs for implementation of the ASEAN- Republic of Korea Free Trade Area, they shall be considered for duty refund according to regulations.”
Article 4. Provincial-level Tax Departments shall receive dossiers, examine them and refund import duties under this Circular to cases eligible for import duty refund under the Minister of Finance’s Decision No. 36/2008/QD-BTC of June 12, 2008, Decision No. 20/2008/QD-BTC of May 5, 2008, and Decision No. 21/2008/QD-BTC of May 5, 2008, in which duty refund dossiers were submitted after October 15, 2008.
Article 5.
1. This Circular takes effect on the date of its signing.
2. Other provisions in the Minister of Finance’s Decision No. 36/2008/QD-BTC of June 12, 2008, Decision No. 111/2008/QD-BTC of December 1, 2008, and Decision No. 112/2008/QD-BTC of December 1, 2008, remain unchanged.
3. Any problems arising in the course of implementation should be reported to the Ministry of Finance for study and revision as appropriate.
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FOR THE MINISTER OF FINANCE |
