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THE NATIONAL ASSEMPLY ---------- | SOCIALIST REPUBLIC OF VIET NAM |
No. 04/1998/QH10 | Hanoi, May 20, 1998 |
THE LAW
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON EXPORT TAX AND IMPORT TAX
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam;
This Law amends and supplements a number of articles of the Law on Export Tax and Import Tax adopted on December 26, 1991 by the VIIIth National Assembly at its 10th session and the Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax adopted on July 5, 1993 by the IX National Assembly at its 3rd session;
Article 1.- To amend and supplement a number of articles of the Law on Export Tax and Import Tax:
1.- Article 9 is amended and supplemented as follows:
"Article 9.-
1. Import tax rates include the ordinary tax rates, the preferential tax rates and the special preferential tax rates:
a/ The ordinary tax rates shall apply to goods imported from countries that have no agreements on the most favored nation treatment in their trade relations with Vietnam. The ordinary tax rates shall not be 70% higher than the preferential tax rates for the same commodity items stipulated by the Government;
b/ The preferential tax rates shall apply to goods imported from countries that have agreements on the most favored nation treatment in their trade relations with Vietnam. The National Assembly Standing Committee shall stipulate the tax table according to the list of taxable commodity groups as well as the tax rate bracket for each commodity group. Basing itself on the tax index promulgated by the National Assembly Standing Committee, the Government shall stipulate the tax table according to the list of commodity items and the specific tax rate for every commodity item;
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2. Imported goods shall be subject, apart from the tax prescribed in Clause 1 of this Article, to surtax in the following cases:
a/ Goods imported into Vietnam with their selling prices being much lower than the universal prices due to price dumping, thus causing difficulties to the development of Vietnam's industries that produce the similar goods;
b/ Goods imported into Vietnam with their selling prices being much lower than the universal prices due to subsidies by the exporting country, thus causing difficulties to the development of Vietnam's industries that produce the similar goods;
c/ Goods imported into Vietnam from countries that have import tax rate bias or other discriminating measures against Vietnam's goods.
The Government shall submit to the National Assembly Standing Committee the provisions on the application of additional tax rates to each case prescribed in Clause 2 of this Article."
2.- Article 11 is amended and supplemented as follows:
"Article 11.-
Tax exemption shall be considered in the following cases:
1. Goods imported in exclusive service of security and defense, scientific research, training and education;
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3. Goods as gifts or donations from foreign organizations and/or individuals to Vietnamese organizations and/or individuals or vice verse within the quota set by the Government."
3.- Article 16 is amended and supplemented as follows:
"Article 16.-
1. Every time they are permitted to export goods, organizations and individuals shall have to make and submit their imports declarations and pay taxes to the tax-collecting agencies.
2. Every time they are permitted to import goods, organizations and individuals shall have to make and submit goods declarations and pay taxes to the tax-collecting agencies of the localities with the border gates through which the goods are imported. In cases where it is necessary to avoid goods jam at the border gates, the Government shall determine more places for import procedure clearance.
The tax-collecting agencies shall have to inspect, fill procedures and collect taxes."
4.- Article 17 is amended and supplemented as follows:
"Article 17.-
1. The export or import tax calculating-time shall be the date of registration of the imports or exports declarations.
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3. The time limit for export or import tax payment is prescribed as follows:
a/ For exports, the time limit shall be 15 days from the date the tax payers receive the official notices from the tax-collecting agencies on the payable tax amounts;
b/ For goods which are materials and raw materials imported for the production of export goods, the tax payment time limit shall be nine months from the date the tax payers receive the official notices from the tax-collecting agencies on the payable tax amounts. For exceptional cases, the tax payment time limit may be extended to suit the enterprises' production cycles and materials as well as raw material reserves under the Government's stipulations;
c/ For goods which are temporarily exported for re-import or temporarily imported for re-export, the time limit shall be 15 days from the end of the period permitted by the competent agencies for the goods to be temporarily exported for re-import or temporarily imported for re-export;
d/ For goods which are machinery, equipment, raw materials, fuel, materials and means of transport imported in service of production, the time limit shall be 30 days from the date the tax payers receive the official notices from the tax-collecting agencies on the payable tax amounts;
e/ For imported consumer goods, tax payers must pay taxes before receiving their goods. In cases where the payable tax amounts are guaranteed by credit institutions or other organizations which are permitted to conduct some banking activities under the Law on Credit Institutions, the tax payment time limit shall be 30 days from the date the tax payers receive the official notices from the tax-collecting agencies on the payable tax amounts. Past this time limit, if the tax payers still fail to pay taxes, the guaranteeing organizations shall have to pay such tax amounts on the tax payers' behalf."
5.- Article 20 is amended and supplemented as follows:
"Article 20.-
Tax payers that violate the Law on Export Tax and Import Tax shall be handled as follows:
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2. If they fail to comply with the provisions on declaration and registration for tax payment as prescribed by this Law, they shall, depending on the nature and seriousness of their violations, be subject to administrative sanctions against tax-related violations;
3. If they falsely declare or evade tax, they shall have to pay, in addition to the full tax amounts prescribed by this Law, a fine equal to from one to five times the evaded tax amount, depending on the nature and seriousness of their violations;
4. If they fail to pay taxes and/or fines according to the tax-handling decisions, they shall be forced to do so through the following measures:
a/ Their deposits at banks, other credit institutions or treasuries shall be deducted to pay taxes and/or fines.
Banks, other credit institutions or treasuries shall have to deduct sums of money from the tax payers' deposit accounts to pay taxes and/or fines into the State budget according to the tax-handling decisions of the tax agencies or competent agencies before the debts are recovered;
b/ Their goods and material evidences shall be seized to ensure the full collection of the tax amounts and/or fines;
c/ Their property shall be inventoried in accordance with the provisions of law to ensure the full collection of the tax amounts and/or fines;
d/ The customs agencies must not fill the export or import procedures for the tax payers' subsequent shipments until such tax payers pay the full tax amounts and/or fines;
5. If detecting and concluding that there is tax fraud or evasion, the tax agencies shall have to collect all tax and/or fine arrears that occurred within five years back from the date of inspection and detection of the tax fraud or evasion; in cases where tax payers make declaration mistakes, the tax agencies shall have to collect tax arrears or refund such wrongly-calculated tax amounts that occurred within one year back from the date of inspection and detection of such mistakes;
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The competence, procedures and order for handling export or import tax-related violations shall comply with the provisions of law.
Article 2.- This Law takes effect from January 1st, 1999.
Article 3.- The Government shall amend and supplement documents that have been issued to detail the implementation of the Law on Export Tax and Import Tax to make them comply with this Law.
This Law was passed by the Xth National Assembly of the Socialist Republic of Vietnam, on May 20, 1998 at its 3rd session./.
NATIONAL ASSEMBLY
CHAIRMAN
Nong Duc Manh
- 1Decision No. 35/2006/QD-BTC of June 12, 2006, promulgation of the list of products and Vietnam’s special preferential import duty rates for 2006 in implementation of the Asean – China trade in goods agreement
- 2Decision No. 27/2006/QD-BTC of April 17, 2006, adjusting the import tax rate of goods items under subheading 8501.40.20
- 3Decision No. 69/2006/QD-TTg of the Prime Minister of Government, promulgating the absolute rates of import tax on used motor cars
- 4Order No. 15/2005/L-CTN of June 27, 2005, on the promulgation of Law on import tax and Export tax.
- 5Decision No.104/2004/QD-BTC of December 31, 2004 amending the preferential import duty rates of clinkers
- 6Decision No. 81/2004/QD-BTC of October 15, 2004, amending the import tax rates of a number of commodity groups in the preferential import tariff
- 7Decision No.71/2004/QD-BTC of August 31, 2004 adjusting the preferential import tax rates of a number of iron and steel commodities
- 8Decision No.68/2004/QD-BTC of August 16,2004 amending The Import Tax Rates of a number of import alcohols
- 9Decision No. 53/2004/QD-BTC of June 15, 2004 re-adjust the preferential import tax rates for a number of iron and steel commodities
- 10Decision No. 48/2004/QD-BTC, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff, promulgated by the Ministry of Finance
- 11Decision No. 45/2004/QD-BTC of May 6, 2004 amending the preferential import tax rates for clinker commodity items
- 12Decision No. 36/2004/QD-BTC of promulgating the regulation on procedures for checking objects and making plant quarantine dossiers
- 13Decision No. 08/2003/QD-BTC of January 23, 2003, of the minister of finance amending import tax rates of a number of commodity items of heading 2710 in the preferential import tariff
- 14Circular No. 91/2002/TT-BTC of October 11, 2002, amending and supplementing Circular no. 68/2001/TT-BTC of August 24, 2001 guiding the refund of collected amounts already remitted into the state budget
- 15Circular No. 08/2002/TT-BTC of January 23, 2002, guiding the application of import tax calculation prices under foreign trade contracts
- 16Decision No. 04/2002/QD-BTC of prescribing the preferential import tax rate for a number of explosion-preventing machinery and equipment for exclusive use in pit coal mining as well as a number of supplies and equipment for manufacture and assembly thereof
- 17Decision No. 120/2001/QD-BTC of September 26, 2001, on amending, supplementing names and tax rates of commodity items of heading No.2710 in the preferential import tariff.
- 18Decision no. 110/2001/QD/BTC of October 31, 2001 on amending, supplementing names and tax rates of commodity items of heading no. 2710 in the preferential import tariff
- 19Decision no. 105/2001/QD-BTC of October 10, 2001 on amending, supplementing names and tax rates of commodity items of heading no.2710 in the preferential import tariff
- 20Decision No. 76/2001/QD-BTC, on amending, supplementing names and tax rates of commodity items of heading No.2710 in the preferential import tariff, promulgated by the Ministry of Finance.
- 21Decision No.151/2000/QD-BTC of September 20, 2000 ameding the import tax rates of a number of commodity items of heading No.2917 in the preferential import tariff
- 22Decision No. 33/2000/QD-BTC of May 06, 2000, amending the import tax rates for a number of commodity items under heading No. 2710 in the preferential import tariff
- 23Decision No. 455/1999/QD-BTM of April 24, 1999, amending and supplementing the list of consumer goods to serve determination of import tax payment time limit
- 24Decree No. 14/1999/ND-CP of March 23, 1999, promulgating Vietnam''s 1999 list of commodities and their tax rates for the implementation of the agreement on the common effective preferential tariffs (CEPT) of the ASEAN countries
- 25Circular No. 01/1999/TT-BCN of March 13, 1999, guiding the registration for certification of the conditions for applying import tax according to the localization rate on mechanical, electrical or electronic products
- 26Decision No.1655/1998/QD-BTM of December 25, 1998 issuing the list of consumer goods to help determine import tax payment time limit
- 1Decision No. 35/2006/QD-BTC of June 12, 2006, promulgation of the list of products and Vietnam’s special preferential import duty rates for 2006 in implementation of the Asean – China trade in goods agreement
- 2Decision No. 27/2006/QD-BTC of April 17, 2006, adjusting the import tax rate of goods items under subheading 8501.40.20
- 3Decision No.71/2004/QD-BTC of August 31, 2004 adjusting the preferential import tax rates of a number of iron and steel commodities
- 4Decision no. 105/2001/QD-BTC of October 10, 2001 on amending, supplementing names and tax rates of commodity items of heading no.2710 in the preferential import tariff
- 5Decision No.151/2000/QD-BTC of September 20, 2000 ameding the import tax rates of a number of commodity items of heading No.2917 in the preferential import tariff
- 6Decree No. 14/1999/ND-CP of March 23, 1999, promulgating Vietnam''s 1999 list of commodities and their tax rates for the implementation of the agreement on the common effective preferential tariffs (CEPT) of the ASEAN countries
- 7Decision No.1655/1998/QD-BTM of December 25, 1998 issuing the list of consumer goods to help determine import tax payment time limit
- 81992 Constitution of the Socialist Republic of Vietnam
Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.
- Số hiệu: 04/1998/QH10
- Loại văn bản: Luật
- Ngày ban hành: 20/05/1998
- Nơi ban hành: Quốc hội
- Người ký: Nông Đức Mạnh
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra