Troubleshoot Import and Export Taxes

23/11/2020, 05:50 AM

Regarding additional conditions for customs inspection and supervision for non-tariff zones that are export processing enterprises and application of tax policies for extracting enterprises (Article 28a draft Decree amending and supplementing Decree No. 134/2016 / ND-CP)

In fact, the implementation of the above regulations has caused the following problems:

  1. Questions regarding the certification of the ability to satisfy the conditions for customs inspection and supervision as provided for in Clause 1, Article 30 of Decree No. 82/2018 / ND-CP.
  2. Concerns about the application of the implementation mechanism to enterprises that have been granted an investment registration certificate but have not yet been recognized as an export processing enterprise.

Currently, a number of enterprises have been granted an investment registration certificate by the investment registration agency, which clearly states when they meet all conditions for export processing enterprises according to the provisions of law. Therefore, businesses have not been certified by the customs office about their ability to meet the conditions for customs inspection and supervision, so they have not applied tax policies for non-tariff zones. Therefore, when importing goods during the factory construction phase, the enterprise still has to declare and pay import tax and value added tax paid during project construction (because it is not eligible for import tax refund under the provisions of Tax Law 107 and is not eligible for VAT refund under the Law on Value Added Tax).

In order to promptly solve the above arising problems, the Ministry of Finance proposes to supplement the draft Decree amending and supplementing Decree No. 134/2016 on the conditions for customs inspection and supervision for non-tariff zones that are export processing enterprises, and tax incentives for export processing enterprises are as follows:

“Article 28a. Conditions for customs inspection and supervision and application of tax policies to non-tariff zones that are export processing enterprises:

1. Conditions for customs inspection and supervision of a non-tariff zone being an export processing enterprise:

  1. There is a hard fence separating from the outside area; There are gates/doors to ensure that goods are only brought in and out of the export processing enterprise through the gate/door.
  2. Have a camera system to observe locations at the gate/door, entry and storage positions at all times of the day (24/24 hours, including holidays, holidays); Camera image data is connected online with the customs office managing the enterprise and kept at the export processing enterprise for at least 12 months.
  3. Have software to manage imported goods not subject to tax of the export processing enterprise to report on the balance of import - export - inventory on the use situation in accordance with the law on customs;

2. Enterprises are entitled to tax policy applicable to non-tariff zones from the time they are issued with investment registration certificates or certified in writing by the investment registration agency, if in the investment registration certificates. investment registration agency's written certification that it is an export processing enterprise.”

Source: Bao Chinh Phu

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