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The Ministry of finance Socialist Republic of Vietnam
No: 09TC/TCT Independence-freedom-Happiness
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Hanoi, January 24th, 1995.
In order to implement the fiscal law and to give the facilities of the paying off export import taxes to the businesses which is doing import export industries, Minister of finance Ministry guides the settling import export deposit tax debts and the fines for the arrearage of import, export taxes payments as follows:
I. The settling the import, export deposit tax debts
1. for the units that still have import, export debts of the impost-export goods registered Customs Declaration with Customs office before April 1st 1994, the settling are below:
a. The provincial committees or concerned ministries direct the liquidation boards to implement the accounting of all the debts of the dissolved units that still have import, export debts according to the order of priority regulated in article 3, Chapter II of Circular No 54CT/CN dated Nov. 13th 1990 of Ministry of finance which is guiding the settling the finance when the State run enterprises liquidate.
The local customs offices liquidation board Department of finance should submit to the provincial committee, concerned ministries, Ministry of finance and General Customs office the case when the liquidated properties is not enough to pay import-export ta x debts. These Ministries and Committees will discharge the debts for these units considerately.
b. With the units of which the operation is still going on (including dissolved unit which is joining with others or the units which is separated into many units). The settling import, export deposit tax debts of their goods that declared before April 1st 1992 is as follows:
b1. The units, having no ability to pay at once the tax debts totaling less than 1000 millions are allowed to register the date of payment. But they must pay at least 150 millions per month.
b2. The units having no ability to pay at once the tax debts totaling more than 1000 millions are allowed to register the date of payment, but the latest date must be by November 15th 1995.
The registering plan to pay import-export deposit tax debts arise before April 1st 1992 must be implemented at the same time all over the country in the accordance with the guidance and unified forms which is regulated by General customs office. All the u nits that break the under taken plan should be disciplined by the law.
c. The customs office must distinguish the deposit tax debts arise before April 1st 1992 of the units that is entrusted to import, export by others:
- The import-export tax debts of entrusted goods (with the proof affirming the debt between Entrusted and entrusting units).
- The import-export debt from their own goods.
And basing on these, Customs office will supervise the raising tax debts.
c1. The import-export tax debt from entrusted goods of entrusted units will be transfer to the entrusting units if there have been the conditions as follows:
+ The entrusting with should be the unit which have the function of the direct import-export business.
+ The entrusting unit have to undertake the date to pay the import-export tax debts that regulated in Part one, column 1, point b in this circular.
+ Having the permission from the custom office to transfer the debt to the entrusting unit.
In the process of implementation, if the entrusting unit break the plan of tax payment, this unit will be disciplined by the law.
c2. If the entrusting units have the tax debts, they have to undertake the plan of payment, regulated in part I, column I point b of this circular, or they will not be allowed to finish the customs procedures of the entrusted goods.
All the units that breaks the undertaken plan shall be disciplined by the law.
When the entrusted units have the tax debts from entrusted goods of entrusting with which had been dissolved, having the proofs affirming debts with the Central Committee of Debt Liquidation, they will be considered to isolate this debt till the committee solve the debts for the entrusted units.
d. The tax debts of a dissolved unit that is joining with others must be registered by the unit will that admit the dissolved unit, the plan to pay in accordance with the regulation in Part one, Column 1, point b of this circular.
2. All the units having the Declaration of Export Import goods registered with Customs Office after April 1st, 1992 should be forced by the local Customs Office to pay at once all of the import export deposit tax debts and the fine of the arrearage of imp ort, export tax payment must be brought to the state budget. The units delaying the tax and fines payment shall be settled by the law.
The units that is entrusted or entrusting the exporting, importing, having the debts of the import export taxes and the fines for the arrearage of the tax payment of the Customs Declaration registered after April 1st 1992, will be settled as follows:
a- When the units, having the tax debt and the fines the arrearage of import-export tax payment under the enforcement, have been entrusted to do the import-export business by another unit, having no tax debt of and the fines for the arrearage of import ex port tax payment under the compulsion (1), they will be allowed by the Customs office to finish the import, export procedures of the entrusted goods with the condition of paying off at once the tax of these goods before they receive it.
b- The compulsory measures will taken to the goods that have been entrusted to the unit having no debts of taxes or fines under the enforcement but by the units, having debts of taxes and fines under the enforcement by the customs office (enclosed with th e Entrusting contract).
II. The fine for the arrearage of import-export taxes.
The fine for arrearage of import-export tax is implemented regarding to the circular No52TC/TCT dated June 15th 1994 of the Ministry of finance in which there have been the guidance about the fine mentioned above.
The Ministry of finance guides the fine exempt of the arrearage of import-export taxes for the goods, Imported-Exported from April 1st 1992 to September 1st 1993, of the units that have discharged the taxes arrearage and have difficulties caused by object ive reasons, as follows.
- The units, having difficulties caused by objective reasons will be exempted the fine for tax arrearage.
- The Units that is refurnished the fund by the Import-Export tax money that they have paid (in the form of Central Budget to help this unit).
- The units, established from liquidated units, that having the tax debts from the goods of these liquidated units (having the establishment decision the minutes of liquidation enclosed).
- The units established the separation of one unit.
- The units that have difficulties caused by the natural calamities, flooding and fire. The units having the fine for the arrearage of import-export tax payment of the goods entrusted by liquidated units will be exempted if the arrearage of import-export tax payment have been caused by these liquidated units.
2. The procedure of the fine exempt.
- The proposal correspondence of the fine exempts with the confirmation of the local tax bureau and the proposal of provincial/city committee or concerned ministry.
- The Proof of comparison of the debts of the fines of the arrearage of tax payment (with the confirmation of discharging the tax debts).
- The units that have the fine exempt after they have paid a part or the whole of fine money to the state budget, will be repaid this money by the way of deduction of next date's tax payment or the fine arrearage of themselves.
The ministry of finance shall consider the fine exemption of each unit.
The General Customs Office shall direct, guide concretely the local Customs offices to implement and announce to the units that still have import-export tax debts so that they register and undertake to implement all the details of this Circular.
This Circular become effectual after signed date.
for the Ministry of finance Vice Minister
VU MONG GIAO