Hồ sơ hoàn thuế xuất trực tiếp bóng đá euro hôm nay đối với hàng hóa xuất trực tiếp bóng đá euro hôm nay phải tái

Vietnam: What does kết quả bóng đá trực tiếp application for duty refund for re-imported exports in 2024 include?

Based on Clause 2, Article 33 ofDecree 134/2016/ND-CP(amended and supplemented by Clauses 18 and 20, Article 1 ofDecree 18/2021/ND-CP), kết quả bóng đá trực tiếp application for duty refund for re-imported exports includes:

- Official Dispatch requesting a refund of export or import duty for exported or imported goods sent via kết quả bóng đá trực tiếp electronic data processing system of kết quả bóng đá trực tiếp customs authority according to kết quả bóng đá trực tiếp information criteria in Form No. 01, Appendix 7, or kết quả bóng đá trực tiếp official document requesting export, import duty refund according to Form No. 09 of Appendix 7 issued together withDecree 134/2016/ND-CP: 01 original copy.

- Payment documents for exported, imported goods in case of payment: 01 photocopy.

- Export, import contracts and invoices according to export, import contracts for kết quả bóng đá trực tiếp sale and purchase of goods; entrusted export, import contracts if in kết quả bóng đá trực tiếp form of entrusted export, import (if available): 01 photocopy.

- For goods that must be re-imported because foreign customers refuse to accept them or there is no one to receive kết quả bóng đá trực tiếp goods according to kết quả bóng đá trực tiếp carrier's notice, an additional notice from kết quả bóng đá trực tiếp foreign customer or a written agreement with kết quả bóng đá trực tiếp foreign customer on taking back kết quả bóng đá trực tiếp goods or a notice from kết quả bóng đá trực tiếp carrier about kết quả bóng đá trực tiếp absence of a recipient stating kết quả bóng đá trực tiếp reason, quantity, and type of goods returned in cases of returned goods: 01 photocopy.

In cases of force majeure or self-discovery of errors by kết quả bóng đá trực tiếp taxpayer resulting in re-import, this document is not required but kết quả bóng đá trực tiếp reason for re-importing kết quả bóng đá trực tiếp returned goods must be clearly stated in kết quả bóng đá trực tiếp tax refund request document;

- For exported, imported goods mentioned at Point b, Clause 1 of this Article, an additional notification from kết quả bóng đá trực tiếp postal enterprise or international courier service regarding non-delivery to kết quả bóng đá trực tiếp recipient must be submitted: 01 photocopy.

Vietnam: What does kết quả bóng đá trực tiếp application for duty refund for re-imported exportsin 2024 include? (Image from Internet)

What types of exports that have paid export duty but need to be re-imported are eligible for export duty refunds and exempt from import duty in Vietnam?

According to Clause 1, Article 33 ofDecree 134/2016/ND-CP, kết quả bóng đá trực tiếp regulations on refund of duties on re-imported exports are as follows:

- Goods that have been exported but must be re-imported to Vietnam;

- Goods exported by organizations, individuals in Vietnam sent to organizations, individuals abroad via postal and international courier services that have paid taxes but could not be delivered to kết quả bóng đá trực tiếp recipient and must be re-imported.

Taxpayers are responsible for accurately and honestly declaring on kết quả bóng đá trực tiếp customs declaration for re-imported goods that are previously exports; information regarding kết quả bóng đá trực tiếp contract number, contract date, and kết quả bóng đá trực tiếp name of kết quả bóng đá trực tiếp purchasing partner for cases involving purchase contracts.

Customs authorities are responsible for checking kết quả bóng đá trực tiếp declaration content of kết quả bóng đá trực tiếp taxpayer and documenting kết quả bóng đá trực tiếp inspection results to facilitate kết quả bóng đá trực tiếp tax refund process.

What is kết quả bóng đá trực tiếp application form for import-export duty refund in Vietnam?

kết quả bóng đá trực tiếp currentapplication form for import-export duty refundis prescribed in Form No. 09, Appendix 9 issued together withDecree 18/2021/ND-CP. To be specific:

Download kết quả bóng đá trực tiếp latestapplication form for import-export duty refund...Download

What cases are eligible for import-export duty refunds in Vietnam?

Based on Clause 1, Article 19 of kết quả bóng đá trực tiếpLaw on Export and Import Duties 2016which stipulates kết quả bóng đá trực tiếp cases eligible for tax refunds. To be specific:

- Taxpayers who have paid import, export duties but have no imported, exports or have imported, exported fewer goods than those for which import, export duties were paid;

- Taxpayers who have paid export duty but kết quả bóng đá trực tiếp exports must be re-imported are eligible for export duty refunds and are exempt from import duty;

- Taxpayers who have paid import duty but kết quả bóng đá trực tiếp imported goods must be re-exported are eligible for import duty refunds and are exempt from export duty;

- Taxpayers who have paid taxes for imported goods for production, business but have used them in kết quả bóng đá trực tiếp production of exports and have exported kết quả bóng đá trực tiếp products;

- Taxpayers who have paid taxes for machinery, equipment, tools, and vehicles of organizations, individuals permitted for temporary import for re-export, except for rentals to implement investment projects, construction, installation works, and production purposes, when re-exported abroad or exported to non-tariff zones.

kết quả bóng đá trực tiếp amount of import duty refunded is determined based on kết quả bóng đá trực tiếp remaining use value of kết quả bóng đá trực tiếp goods when re-exported calculated according to kết quả bóng đá trực tiếp usage duration, retention in Vietnam. Goods with no remaining use value will not have kết quả bóng đá trực tiếp paid import duty refunded.

No refund is given for tax amounts below kết quả bóng đá trực tiếp minimum level as stipulated by kết quả bóng đá trực tiếp Government.