Pilot tax collection and refund for import and export goods proposed

10:46 | 05/12/2013 Economy

(VEN) - The Ministry of Finance is seeking comments on a draft circular guiding the implementation of the pilot collection and refund of taxes, other charges on goods exported and imported through specialized collection accounts of customs opened at commercial banks.

The proposed regulations and pilot tax collection and refunds, and other payments for exports and imports (hereinafter referred to as tax collection and refund) in specialized collection accounts of customs opened at commercial banks will be allowed by the Ministry of Finance to implement from January 1, 2014 until December 31, 2014, at customs departments in Hanoi, Ho Chi Minh City, Hai Phong, Quang Ninh, Ba Ria - Vung Tau, Binh Duong, Dong Nai, and Lang Son.

Where taxpayers directly pay taxes at customs offices, the State Treasury or credit institutions, they shall comply with the provisions of Circular 128/2008/TT-BTC 24/12/2008 of Ministry of Finance.

Taxpayer’s payments include taxes on exports and imports; late tax payments for exports and imports; fines for administrative violations in and out of the field of taxation, confiscated goods cash sales; customs fees; fees collected on behalf of related organizations under the provisions of the Ministry of Finance.

The customs will refund taxpayers through specialized account opened at commercial banks, including tax refunds on exports and imports; refunds of late payments for exported or imported goods; refunds of fines for administrative violations in and out of the field of taxation, and confiscated goods cash sales; and other customs fees.

The applicable objects include customs departments and branches, treasury agencies (State Treasury and branches in cities, provinces, districts, and communes across the country); banking agencies (head offices and branches of commercial banks where the customs authorities have opened accounts); credit institutions, agencies and other organizations involved in the customs tax collection and refund.

According to the draft, customs authorities that pilot opening specialized accounts at commercial banks where they are located include customs departments in Hanoi, Ho Chi Minh City, Hai Phong, Quang Ninh, Ba Ria - Vung Tau, Binh Duong, Dong Nai, and Lang Son. The Ministry of Finance allowed local customs departments to open bank accounts for tax collection if agreed by the General Department of Vietnam Customs in written notices.

General Department of Vietnam Customs receives documents submitted by commercial banks and will back written notifications to the case ineligible for a period of 05 working days; and report to the Ministry of Finance and the ministry will informed in writing what banks are eligible for pilot application within 10 working days. On the basis of the banks selected by the Ministry of Finance, the General Department of Vietnam Customs will coordinate with the State Treasury, and related banks and their branches to implement tax collection. Customs departments in collaboration with specialized selected banks will prepare the conditions for operations and engineering to implement specialized collection account opening.

Customs offices competent for tax refund must check tax refund dossiers submitted by taxpayers based on provisions of Circular 128/2013/TT-BTC dated September 10, 2013 issued by the Ministry of Finance on customs inspection and supervision procedures and export and import tax management and issue decisions on tax refund for taxpayers as prescribed. On the basis of reimbursement decisions, customs offices must comply with Article 130 in Circular 128/2013/TT-BTC. If taxpayers can still receive refund after clearing the tax amounts they owe, customs authorities need to make commands and sent them to related banks for refunding them under given provisions.

Customs authorities are responsible for coordinating with the State Treasury to correct errors on state budget revenue documents and ensure the correction is done on the next working day. Where the State Treasury and the customs authorities have not been able to precisely determine necessary information, the State Treasury should ask related bank branches to check, collate and provide additional information on taxpayers to ensure tax collection in accordance with state regulations./.

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