Inter Ministry of finance  SOCIALIST REPUBLIC Of VIETNAM
  General Department of    Independence-freedom-Happiness
      of Customs              htmlhtmlhtml----
     No.31/TT-LB
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                                   Hanoi, 8 April, 1994

CIRCULAR ON GUIDANCE fOR IMPLEMENTING THE TRANSfER Of COLLECTION Of EXPORT AND IMPORT DUTIES IN THE fORM Of SMALL QUOTA THROUGH BORDER

To implement the Decision No.60/ TTg dated 8 february, 1994 of the Prime Minister on organizing the collection of export and import duties in the form of small quotas, the inter- ministry of finance and General Department of Customs guide the following c ontents:

1/ Commencing from 1st May 1994, the export import duties in the form of small quota through border shall be collected by the Customs bodies and all receipts shall be contributed to the Central budget.
The Directors of provincial Customs offices shall be responsible before the general Department of Customs for receiving the transfer and organizing the collection of export and import duties in the form of small quota in the areas under their management.
The Director of Taxation Authority shall be responsible for organizing the transfer of collection of export and import duties in the form of small quota to the Directors of provincial customs offices, and at the same time arranging new employment for thos e officers who collect the export and import duties in the form of small quota at the border's checkpoints and now are withdrawn to collect the tax in the inland.
2/ The collection of export and import duties in the form of small quota through border shall be conducted by the Customs bodies and implemented according to the following regulations:
a) Policies and systems of collection of export and import duties in the form of small quota through border shall be implemented in accordance with the Decision No. 115/HDBT dated 9 April, 1992 of the Council of Ministers (now is the Government) except po int 2 of Article 3, Article 7 and Article 8. Any complaints of the duty payers and the settlement of complaints shall be implemented in accordance with Article 19 of Decree 54/ CP dated 28 August of the Government to determine the prices for calculation o f duty value.
b) Prices of goods for collection of export and import duties in the form of small quota shall be issued by the Ministry of finance for application throughout the country. Presently, the Decision No.115/ HDBT dated 9 April, 1992 shall be followed for impl ementation. for items of goods not included in the minimum price list issued by the Ministry of finance, the provincial customs offices in coordination with the Taxation Authority shall base on the principles for formulating prices stipulated at Point 7 o f Decree No 54/ CP dated 28 August of the Government to determine the prices for calculation of duties value.
c) Bills for collection of export and import duties in the form of small quota though border shall be issued by the Ministry of finance. The Ministry of finance shall grant there bills to the General Department of Customs which shall then grant them to pr ovincial customs offices.
d) The collected amount of export and import duties in small quota shall be balanced into receipts account of export and import duties according to the clause 04, 05,33 of the existing state Budget's expenditures items. The State Treasury shall provide lo cal Customs body and Treasury branch with necessary instructions to open sub-accounts which specialize in balancing all receipts related to export and import duties in small quotas. By the end of each year, the Ministry of finance shall base on actual cir cumstance of each province to provide necessary regulation for total budget to enjoy part of receipts of the Central budget on its area according to Item d), Point 1, Part A, Clause 1 of the Decision No.60/TTg.

3/ The organization of transfer and implementation.

It is proposed that the people's Committee of the provinces located in the border areas should direct the bodies which currently are coordinating in the collection of export and import duties in the form of small quota at the localities to well prepare th e following contents to be transferred, with a view to helping the transfer of collection of export and import duties in the form of small quota between the Taxation Authority and Provincial Customs office to be conducted, quickly and carefully, without affective export import activities and duty collection at border gates:

+ The Taxation Authority shall complete books related to the collection of export and import duties in the form of small quota and balance the whole of receipts on the area up to the time the transfer takes place.
+ The Ministry of finance shall base on plan for collection of export and import duties in the form of small quota in 1994, following the deduction of all receipts which were balanced by the Taxation Authority, to transfer the rest to the Customs branch a nd the Customs branch shall then assign plan to each locality.
+ The Taxation Authority shall combine the balance basing on all receipts resulting from collection of export and import duties in the form of small quota. The remaining bills shall be returned to the Taxation Authority in order to make a balance and repo rt to the General Department of Taxation according to the standing management system.
+ The existing assets of each station shall be subject to statistical and evaluation works these assets shall be reported to the Chairman of People's Committee of the province accompanied by proposals to transfer the whole technical-material basis (statio n, means to combat smuggling, means of working etc.) so that the customs branch may continue to carry out their duty to collect export-import duties in the form of small quota at that border gate.
+ The customs offices of the provinces located in the border areas shall have to well prepare the work of receiving the transfer and to launch immediately plan to organize the collection of export and import duties in the form of small quota, ensuring nor mal operation of all activities related to the management of duties collection.
+ Documents and data to be transferred shall be subject to detailed minutes with the supervision and signature of the Heads of local Customs and Taxation Authority. The Heads of provincial Taxation Authority and Director of Customs office shall base on th e transferred minutes and documents at each station to assume the responsibility for reporting to the Provincial People's Committee, the General Department of Taxation and the General Department of Customs.
+ The transfer shall be obliged to end before 30 April, 1994.

4/ Organization of implementation

The Heads of Taxation Authorities, the Directors of Customs offices of the provinces located in the border areas which have conducted the collection of export and import duties in the form of small quota shall be responsible for the implementation of this Circular.

This Circular shall come into effect from the date of its signing.

for the General for the Ministry of finance Department of Customs Deputy Director Vice Minister

NGUYEN THANH PHAN VAN DINH (Signed) (Signed)