The Finance Ministry has issued Document 875/BTC-TCT dated January 17th 2014 to guide provincial, interprovincial and central Customs Departments about value-added tax refunds on goods exported through side gates and land border crossings.
To create favourable conditions for enterprises as well as fraud prevention in value-added tax refund on exports through side gate and land border crossings, the Ministry of Finance requested provincial, interprovincial and central Customs Departments to further strengthen the implementation of some measures:
First, follow the Commercial Law, the Customs Law and the Decree of the Government, the decision of the Prime Minister on import and export cargo through side gates and land border crossings.
To create favourable conditions for enterprises as well as fraud prevention in value-added tax refund on exports through side gate and land border crossings, the Ministry of Finance requested provincial, interprovincial and central Customs Departments to further strengthen the implementation of some measures:First, follow the Commercial Law, the Customs Law and the Decree of the Government, the decision of the Prime Minister on import and export cargo through side gates and land border crossings.
Second, implement tax refunds, check the value added tax for exported cases through side gates, land border crossings in accordance with regulations, on the basis of ensuring deductible conditions, value-added tax refund and reimbursement dossiers of value added tax as prescribed. Perform business requirements to closely examine before reimbursement in accordance with the provisions of Tax Administration Law.
The Finance Ministry also noted that in the process of examining the exported commodity and checking the value added tax refund for exported goods through land borders, customs authorities have to check the actual exports and imports as stipulated; inspect actual exported and imported goods and indicates on the customs declaration paper of imported goods (or result paper of actual goods in customs documents) in accordance with specific regulations and guidance information in this document.
Customs offices shall inspect, collate information on customs declarations for exported goods with export contracts; procedures for entry and exit of vehicles (including motorized vehicles), export cargo in accordance with cargo contracts and confirm actual exported goods in compliance with regulations, customs procedures, laws and regulations to ensure the completeness and integrity of all the targets on the customs declaration and customs documents as prescribed by law. In case exported goods are classified in trading group which requires other conditions stipulated by the relevant law, it must be based on specific features and related regulations to require the declarants to show related documents related for checking. Customs offices also coordinate with inspection authorities to closely monitor exported goods, ensuring exported goods in accordance with customs documents for exported and imported goods.
Third, the customs authorities have to establish mechanisms for monitoring and updating data and information system for exported goods through side gate, land border crossings, such as catalogue items, type, quantity, weight, value...
In addition, the General Department of Customs and the General Department of Taxation coordinate to exchange relevant information on export enterprises which have signs of high risk of tax and customs and update data and information in the system for exported goods through side gate and land border crossings.
Le Hien
Vietnamese
