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Is xem bóng đá trực tiếp vtv2 taxpayer entitled to a refund of paid import duty if xem bóng đá trực tiếp vtv2 imported goods must be temporarily exported to Vietnam?

xem bóng đá trực tiếp vtv2 refund of import duties for goods that need to be re-exported is stipulated in Clause 1, Article 19 of xem bóng đá trực tiếp vtv2Law on Export and Import Duties 2016as follows:

Tax Refund

1. Cases eligible for tax refund:

a) xem bóng đá trực tiếp vtv2 taxpayer has paid import duty, export duty but does not have imported or exported goods, or xem bóng đá trực tiếp vtv2 imported, exported goods are less than those for which tax has been paid;

b) xem bóng đá trực tiếp vtv2 taxpayer has paid export duty but goods need to be temporarily exported, thus refunded export duty and exempted from paying import duty;

c) xem bóng đá trực tiếp vtv2 taxpayer has paid import duty but goods need to be re-exported, thus refunded import duty and exempted from paying export duty;

d) xem bóng đá trực tiếp vtv2 taxpayer has paid tax for imported goods to produce, but has converted them to export products and has already exported xem bóng đá trực tiếp vtv2 products;

...

Accordingly, should xem bóng đá trực tiếp vtv2 taxpayer have paid export duty, a refund of xem bóng đá trực tiếp vtv2 paid import duty is granted for xem bóng đá trực tiếp vtv2 consignment that needs re-importation. Additionally, no export duty is required for re-importing that consignment.

Is xem bóng đá trực tiếp vtv2 taxpayer entitled to a refund of paid import duty if xem bóng đá trực tiếp vtv2 imported goods must be temporarily exported to Vietnam?(Image from xem bóng đá trực tiếp vtv2 Internet)

Whencan imported goods that need to be temporarily exported receive a tax refund in Vietnam?

Re-export of imported goods is stipulated in Clause 2, Article 19 of xem bóng đá trực tiếp vtv2Law on Export and Import Duties 2016as follows:

Tax Refund

1. Cases eligible for tax refund:

...

c) xem bóng đá trực tiếp vtv2 taxpayer has paid import duty but goods need to be re-exported, thus refunded import duty and exempted from paying export duty;

...

d) xem bóng đá trực tiếp vtv2 taxpayer has paid tax for machinery, equipment, tools, transport vehicles of organizations, individuals allowed temporary import for re-export, excluding those rented for investment projects, construction, installation, when they are re-exported abroad or to non-tariff zones.

xem bóng đá trực tiếp vtv2 refundable import duty is determined based on xem bóng đá trực tiếp vtv2 remaining usage value of xem bóng đá trực tiếp vtv2 goods upon re-export according to xem bóng đá trực tiếp vtv2 usage duration and retention time in Vietnam. If xem bóng đá trực tiếp vtv2 goods have no remaining usage value, a refund is not applicable.

No tax refund shall be granted if xem bóng đá trực tiếp vtv2 refundable amount is below xem bóng đá trực tiếp vtv2 minimum level as prescribed by xem bóng đá trực tiếp vtv2 Government.

2. Goods specified in points a, b, and c of Clause 1 of this Article are eligible for tax refund when they have not gone through any usage, processing, or transformation.

3. Tax refund procedures are implemented according to xem bóng đá trực tiếp vtv2 law on tax management.

Thus, under xem bóng đá trực tiếp vtv2 regulations, for imported goods that must be temporarily exported, taxpayers are only eligible for a refund of xem bóng đá trực tiếp vtv2 paid import duty if xem bóng đá trực tiếp vtv2 goods have not undergone usage, processing, or transformation.

What are xem bóng đá trực tiếp vtv2 provisions regarding tax exemption for temporarily exported goods within a specific time frame?

Pursuant to Article 13 ofDecree 134/2016/ND-CP, tax exemption for temporarily exported goods within a specific duration is outlined as follows:

- Goods temporarily imported for re-export or temporarily exported for re-import within a specific timeframe are eligible for tax exemption as prescribed in Clause 9, Article 16 of xem bóng đá trực tiếp vtv2Law on Export and Import Duties 2016.

- Goods temporarily imported for re-export or temporarily exported for re-import for warranty, repair, or replacement as prescribed in Point c, Clause 9, Article 16 of xem bóng đá trực tiếp vtv2Law on Export and Import Duties 2016must ensure no alteration of shape, function, or basic characteristics of xem bóng đá trực tiếp vtv2 temporarily imported or exported goods and must not result in xem bóng đá trực tiếp vtv2 creation of other goods.

In xem bóng đá trực tiếp vtv2 event of replacing goods under warranty conditions of a purchase contract, xem bóng đá trực tiếp vtv2 substitute goods must ensure conformity with xem bóng đá trực tiếp vtv2 shape, function, and basic characteristics of xem bóng đá trực tiếp vtv2 goods being replaced.

- Circulating vehicles under temporary import for re-export or temporary export for re-import to contain exported and imported goods include:

+ Empty containers with or without hangers;

+ Liner sacks in containers for holding liquid goods;

+ Other multiple-use means for containing exported or imported goods.

- Tax exemption dossiers and procedures are carried out as regulated in Article 31 ofDecree 134/2016/ND-CP.

For goods temporarily imported for re-export for business, xem bóng đá trực tiếp vtv2 taxpayer must provide an additional letter of guarantee from a credit institution or a deposit receipt to xem bóng đá trực tiếp vtv2 deposit account of xem bóng đá trực tiếp vtv2 customs authority at xem bóng đá trực tiếp vtv2 State Treasury: 1 original for cases where xem bóng đá trực tiếp vtv2 letter of guarantee has not been updated into xem bóng đá trực tiếp vtv2 electronic customs data processing system.

xem bóng đá trực tiếp vtv2 guarantee or deposit of import duty for goods temporarily imported for re-export for business is executed according to regulations in Article 4 ofDecree 134/2016/ND-CP.