Toàn bộ thành phần cấu thành của sản phẩm gia công xuất lịch trực tiếp bóng đá hôm nay đều được miễn thuế
Are all components of outward processing products exempt from export duty in Vietnam?
Based on Clause 6, Article 16 of trực tiếp bóng đá k+Law on Export and Import Duties 2016, trực tiếp bóng đá k+ cases of export and import duty exemption are stipulated as follows:
Exemption from duties
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- Imported raw materials, supplies, and parts for processing export products; complete products imported to attach to processed products; and outward processing products.
outward processing products made from domestic raw materials and supplies subject to export duty are not exempt from tax for trực tiếp bóng đá k+ value of domestic raw materials and supplies corresponding to trực tiếp bóng đá k+ components in trực tiếp bóng đá k+ export product.
Goods exported for processing and then imported back are exempt from export and import duties based on trực tiếp bóng đá k+ value of trực tiếp bóng đá k+ exported raw materials constituting trực tiếp bóng đá k+ processed product. For goods exported for processing and then imported back that consist of natural resources, minerals, or products with a total value of natural resources, minerals, plus energy costs accounting for 51% or more of trực tiếp bóng đá k+ product cost, no exemption applies.
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Thus, not all components of outward processing products are exempt from export duty. Products processed for export from domestic raw materials and supplies subject to export duty are not exempt for trực tiếp bóng đá k+ value of domestic raw materials and supplies constituting such products.
Are all components of outward processing products exempt from export duty in Vietnam?(Image from trực tiếp bóng đá k+ Internet)
What is trực tiếp bóng đá k+ basis for determining tax-exempt for outward processing productsin Vietnam?
According to Clause 2, Article 10 ofDecree 134/2016/ND-CP, amended by Clause 4, Article 1 ofDecree 18/2021/ND-CP, trực tiếp bóng đá k+ basis for determining tax-exempt goods for outward processing products is as follows:
- trực tiếp bóng đá k+ taxpayer has a processing contract in accordance withDecree 69/2018/ND-CP.
- trực tiếp bóng đá k+ taxpayer or organization, individual commissioned to re-process for trực tiếp bóng đá k+ taxpayer owns or has trực tiếp bóng đá k+ right to use trực tiếp bóng đá k+ processing facility and machinery and equipment at that facility within trực tiếp bóng đá k+ territory of Vietnam and must notify trực tiếp bóng đá k+ customs authority about trực tiếp bóng đá k+ processing facility, re-processing; processing contract, re-processing contract, annex to trực tiếp bóng đá k+ processing contract, annex to trực tiếp bóng đá k+ re-processing contract according to customs regulations.
- Taxpayers (having a processing contract) who delegate a portion or all of trực tiếp bóng đá k+ imported goods or semi-finished products processed from imported goods as regulated at Clause 1, Article 10 ofDecree 134/2016/ND-CPto another organization or individual for re-processing, meeting trực tiếp bóng đá k+ requirements at this subsection b, to process some or all stages of trực tiếp bóng đá k+ product, subsequently receiving back trực tiếp bóng đá k+ semi-finished products for further processing or receiving trực tiếp bóng đá k+ finished products for export, are exempt from import duties for goods handed over for re-processing.
- Taxpayers (having processing contracts) who delegate a portion or all of trực tiếp bóng đá k+ imported goods or semi-finished products processed entirely from imported goods to another organization or individual for re-processing in a non-tax area or overseas, trực tiếp bóng đá k+ imported goods, semi-finished products are handed over for re-processing.
- trực tiếp bóng đá k+ quantity of imported goods used for processing products exported abroad, exported to a bonded area is exempt from import duties, representing trực tiếp bóng đá k+ actual quantity of imported goods used for processing exported products.
- Imported goods used for processing, waste, and by-products generated during trực tiếp bóng đá k+ export processing can be returned to trực tiếp bóng đá k+ foreign party commissioning trực tiếp bóng đá k+ processing and are exempt from export and import duties.
- Imported goods for processing, processed products, waste, and by-products generated during processing that are eligible for destruction and have indeed been destroyed as per customs law are exempt from import duties.
- Imported goods used for processing products exported on trực tiếp bóng đá k+ spot are exempt from import duties provided that trực tiếp bóng đá k+ goods actually used for processing trực tiếp bóng đá k+ product have been exported on trực tiếp bóng đá k+ spot if trực tiếp bóng đá k+ exporter on trực tiếp bóng đá k+ spot informs trực tiếp bóng đá k+ customs authority of trực tiếp bóng đá k+ customs declaration of trực tiếp bóng đá k+ goods imported on trực tiếp bóng đá k+ spot that have completed trực tiếp bóng đá k+ import formalities within 15 days from trực tiếp bóng đá k+ date of clearance of trực tiếp bóng đá k+ goods exported on trực tiếp bóng đá k+ spot according to Form No. 22 Appendix 7, issued withDecree 134/2016/ND-CP.
- Products imported on trực tiếp bóng đá k+ spot registered with trực tiếp bóng đá k+ customs declaration under trực tiếp bóng đá k+ processing type are exempt from import duties if trực tiếp bóng đá k+ on-site importer complies with trực tiếp bóng đá k+ provisions at points a, b of Clause 2, Article 10 ofDecree 134/2016/ND-CP.
What is trực tiếp bóng đá k+ procedure for implementing export duty exemption in Vietnam?
Based on Clause 3, Article 31 ofDecree 134/2016/ND-CP, as amended and supplemented by Clause 14, Article 1 ofDecree 18/2021/ND-CP, trực tiếp bóng đá k+ procedures for tax exemption are as follows:
Documentation and procedure for tax exemption when carrying out customs procedures
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- Tax exemption procedures:
a) Taxpayers independently determine, declare goods and trực tiếp bóng đá k+ tax amount exempted (except for declaring trực tiếp bóng đá k+ tax amount payable for exported or imported goods for processing as provided by trực tiếp bóng đá k+ processing party) on trực tiếp bóng đá k+ customs declaration during customs procedures, taking legal responsibility for trực tiếp bóng đá k+ declared contents.
b) trực tiếp bóng đá k+ customs authority processing customs procedures bases tax exemption dossiers, comparing them with current regulations to implement trực tiếp bóng đá k+ tax exemption as prescribed. If identifying that imported goods do not belong to trực tiếp bóng đá k+ tax-exempt category as declared, they will collect tax and penalize violations (if any) as prescribed.
c) trực tiếp bóng đá k+ electronic data processing system automatically deducts trực tiếp bóng đá k+ number of exported, imported goods corresponding to trực tiếp bóng đá k+ quantity of goods in trực tiếp bóng đá k+ Tax Exemption List.
If paper notices of trực tiếp bóng đá k+ Tax Exemption List are issued, trực tiếp bóng đá k+ customs authority updates and deducts trực tiếp bóng đá k+ quantity of exported, imported goods corresponding to trực tiếp bóng đá k+ quantity of goods in trực tiếp bóng đá k+ Tax Exemption List.
For imported goods exempt from tax per combination, assembly line, trực tiếp bóng đá k+ taxpayer must carry out customs procedures at trực tiếp bóng đá k+ customs authority where trực tiếp bóng đá k+ machinery and equipment are installed. At trực tiếp bóng đá k+ time of registering trực tiếp bóng đá k+ customs declaration, trực tiếp bóng đá k+ taxpayer declares details of trực tiếp bóng đá k+ goods on trực tiếp bóng đá k+ customs declaration. In cases where detailed declarations cannot be made on trực tiếp bóng đá k+ customs declaration, trực tiếp bóng đá k+ taxpayer prepares detailed lists of imported goods according to trực tiếp bóng đá k+ information criteria provided in Form No. 04 Appendix VIIa issued with this Decree via trực tiếp bóng đá k+ Electronic Data Processing System or in Form No. 15 Appendix VII issued with this Decree and attaches trực tiếp bóng đá k+ customs declaration. Within 15 days from trực tiếp bóng đá k+ date of completion of trực tiếp bóng đá k+ final import batch of each combination, assembly line, trực tiếp bóng đá k+ taxpayer is responsible for notifying trực tiếp bóng đá k+ customs authority of trực tiếp bóng đá k+ place notifying trực tiếp bóng đá k+ Tax Exemption List according to trực tiếp bóng đá k+ information criteria provided in Form No. 05 Appendix VIIa issued with this Decree via trực tiếp bóng đá k+ Electronic Data Processing System or in Form No. 16 Appendix VII issued with this Decree.
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Thus, trực tiếp bóng đá k+ procedure for implementing tax exemption is conducted in trực tiếp bóng đá k+ following sequence:
- Step 1: Taxpayers determine, declare goods and trực tiếp bóng đá k+ amount of tax exempted (except for declaring trực tiếp bóng đá k+ amount of tax payable for exported or imported goods for processing as provided by trực tiếp bóng đá k+ processing party) on trực tiếp bóng đá k+ customs declaration during customs procedures, and are responsible before trực tiếp bóng đá k+ law for trực tiếp bóng đá k+ declared contents.
- Step 2: trực tiếp bóng đá k+ customs authority processing customs procedures bases tax exemption dossiers on current regulations to implement tax exemption as prescribed. If imported goods are identified not to belong to trực tiếp bóng đá k+ tax-exempt category as declared, duties are collected, and penalties for violations (if any) are imposed as regulated.
- Step 3: trực tiếp bóng đá k+ electronic data processing system automatically deducts trực tiếp bóng đá k+ quantity of exported, imported goods corresponding to trực tiếp bóng đá k+ amount in trực tiếp bóng đá k+ Tax Exemption List.
