How to calculate countervailing duties in Vietnam? What is xem bóng đá trực tiếp vtv2 duration of application of countervailing duties in Vietnam?
How to calculate countervailing duties in Vietnam?
According to Clause 2, Article 39 ofCircular 38/2015/TT-BTC(amended by Clause 23, Article 1 ofCircular 39/2018/TT-BTC), xem bóng đá trực tiếp vtv2 method of calculating countervailing duties is stipulated as follows:
(1) In case of calculation according to percentage
| Amount of safeguard duty, anti-dumping duty, or countervailing duty payable | = | Quantity of each actually imported item recorded in xem bóng đá trực tiếp vtv2 customs declaration subjected to safeguard duty, anti-dumping duty, or countervailing duty | x | Taxable value calculated for one unit of goods | x | Tax rate for safeguard duty, anti-dumping duty, or countervailing duty |
(2) In case of calculation according to absolute tax rate
| Amount of safeguard duty, anti-dumping duty, or countervailing duty payable | = | Quantity of each actually imported item recorded in xem bóng đá trực tiếp vtv2 customs declaration subjected to safeguard duty, anti-dumping duty, or countervailing duty | x | Amount of safeguard duty, anti-dumping duty, or countervailing duty payable per unit of goods |
How to calculate countervailing duties in Vietnam?(Image from xem bóng đá trực tiếp vtv2 Internet)
What are regulations oncollection and handling of countervailing duties in Vietnam?
According to Clauses 5 and 6, Article 39 ofCircular 38/2015/TT-BTC(amended by Clauses 5 and 6, Article 1 ofCircular 39/2018/TT-BTC), xem bóng đá trực tiếp vtv2 collection and handling of countervailing duties are regulated as follows:
(1) Collection of countervailing duties
- Safeguard duty, anti-dumping duty, countervailing duty under xem bóng đá trực tiếp vtv2 Temporary Tax Application Decision by xem bóng đá trực tiếp vtv2 Minister of Industry and Trade shall be paid into xem bóng đá trực tiếp vtv2 deposit account of xem bóng đá trực tiếp vtv2 customs office where xem bóng đá trực tiếp vtv2 customs declaration is registered at xem bóng đá trực tiếp vtv2 State Treasury (according to xem bóng đá trực tiếp vtv2 corresponding state budget index for xem bóng đá trực tiếp vtv2 types of taxes);
- In case xem bóng đá trực tiếp vtv2 Minister of Industry and Trade issues a decision on official application of safeguard duty, anti-dumping duty, countervailing duty, xem bóng đá trực tiếp vtv2 amount already paid according to xem bóng đá trực tiếp vtv2 temporary decision shall be transferred from xem bóng đá trực tiếp vtv2 deposit account to be paid to xem bóng đá trực tiếp vtv2 state budget by xem bóng đá trực tiếp vtv2 customs office.
(2) Handling of excess countervailing duties paid
xem bóng đá trực tiếp vtv2 amount of safeguard duty, anti-dumping duty, countervailing duty already paid according to xem bóng đá trực tiếp vtv2 Temporary Tax Application Decision by xem bóng đá trực tiếp vtv2 Minister of Industry and Trade which is greater than xem bóng đá trực tiếp vtv2 amount payable after xem bóng đá trực tiếp vtv2 official decision is issued shall be refunded to xem bóng đá trực tiếp vtv2 taxpayer from xem bóng đá trực tiếp vtv2 customs office’s deposit account.
What are procedures forapplication of countervailing duties in Vietnam?
According to Article 15 of xem bóng đá trực tiếp vtv2Import and Export Duty Law 2016, xem bóng đá trực tiếp vtv2 application of countervailing duties is regulated as follows:
- xem bóng đá trực tiếp vtv2 application, modification, or abolition of anti-dumping, countervailing, and safeguard duties shall be carried out according to xem bóng đá trực tiếp vtv2 provisions of this Law and xem bóng đá trực tiếp vtv2 law on anti-dumping, xem bóng đá trực tiếp vtv2 law on countervailing, and xem bóng đá trực tiếp vtv2 law on safeguards.
- Based on xem bóng đá trực tiếp vtv2 tax rate, xem bóng đá trực tiếp vtv2 quantity or value of goods subject to anti-dumping duty, countervailing duty, and safeguard duty, xem bóng đá trực tiếp vtv2 customs declarant is responsible for declaring and paying tax according to xem bóng đá trực tiếp vtv2 law on tax management.
- xem bóng đá trực tiếp vtv2 Ministry of Industry and Trade decides on xem bóng đá trực tiếp vtv2 application of anti-dumping duty, countervailing duty, and safeguard duty.
- xem bóng đá trực tiếp vtv2 Ministry of Finance regulates xem bóng đá trực tiếp vtv2 declaration, collection, payment, and refund of anti-dumping duty, countervailing duty, and safeguard duty.
- In cases where xem bóng đá trực tiếp vtv2 interests of xem bóng đá trực tiếp vtv2 Socialist Republic of Vietnam are harmed or violated, based on international agreements, xem bóng đá trực tiếp vtv2 Government of Vietnam reports to xem bóng đá trực tiếp vtv2 National Assembly to decide on xem bóng đá trực tiếp vtv2 application of other appropriate safeguard tax measures.
What is xem bóng đá trực tiếp vtv2 duration of application of countervailing duties in Vietnam?
According to Clause 3, Article 13 of xem bóng đá trực tiếp vtv2Import and Export Duty Law 2016, xem bóng đá trực tiếp vtv2 duration of application of countervailing duties is regulated as follows:
Condition for applying anti-dumping duties:
a) xem bóng đá trực tiếp vtv2 imported goods are dumped in Vietnam, and xem bóng đá trực tiếp vtv2 dumping margin must be specifically determined;
b) Dumping is xem bóng đá trực tiếp vtv2 cause or threatens to cause significant damage to xem bóng đá trực tiếp vtv2 domestic production sector or prevents xem bóng đá trực tiếp vtv2 formation of a domestic production sector.
- Principle of applying anti-dumping duties:
a) Anti-dumping duties shall only be applied at a necessary, reasonable level to prevent or limit significant damage to xem bóng đá trực tiếp vtv2 domestic production sector;
b) xem bóng đá trực tiếp vtv2 application of anti-dumping duties shall be implemented after investigation and must be based on xem bóng đá trực tiếp vtv2 investigation conclusion according to xem bóng đá trực tiếp vtv2 provisions of xem bóng đá trực tiếp vtv2 law;
c) Anti-dumping duties shall be applied to goods dumped into Vietnam;
d) xem bóng đá trực tiếp vtv2 application of anti-dumping duties must not harm domestic socio-economic interests.
3. xem bóng đá trực tiếp vtv2 duration of application of anti-dumping duties does not exceed 5 years from xem bóng đá trực tiếp vtv2 effective date of xem bóng đá trực tiếp vtv2 application decision. In necessary cases, xem bóng đá trực tiếp vtv2 decision to apply anti-dumping duties may be extended.
Thus, xem bóng đá trực tiếp vtv2 duration of application of countervailing duties does not exceed 5 years from xem bóng đá trực tiếp vtv2 effective date of xem bóng đá trực tiếp vtv2 application decision.
In necessary cases, xem bóng đá trực tiếp vtv2 decision to apply countervailing duties may be extended.
