Vietnam legal Document page 
MINISTRY Of fiNANCE    The Socialist Republic of Vietnam
No. 2146/TC-TCT          Independent-freedom-Happiness.

                                 Hanoi, August 23, 1994

RE: DEALING WITH CLAIMS ON EXPORT-IMPORT TAX
TO: GENERAL DEPARTMENT Of CUSTOMS.
MINISTRIES, BODIES Of THE GOVERNMENT
PEOPLE'S COMMITTEES Of PROVINCES AND CITIES.

Nowadays many complaining letters from organisations and individuals on calculation and collection of export-import duties by customs authorities at the entry points have been sent directly to Ministry of finance. This action does not comply with the law on export- import duty.

Article 18 of the Law on Export-Import Duty specifies: in cases where tax payers do not agree with the official tax rate imposed, they shall be responsible for full payment, at the same time they are entitled to make claims to the central Taxation Authori ty for dealing. If still not agreeing with resolutions of that body, they shall have the right to make complaining letters and forward them further to Minister of finance for setting.

Article 21 specifies: for cases where tax payers do not agree with the penalty decision of tax Authority, they must implement that decision, at the same time they are entitled to lodge to the central taxation Authority for dealing. If not agreeing to reso lutions of that body, claimants shall have the right to make complaining letters and forward them further to Ministry of finance for solvability. To implement rightly claim procedures related to export-import tariff stipulated in the above mentioned Arti cle 18 and Article 21, it is proposed that organisations and individuals making claims on calculation and collection of export-import duties, export- import tax payer should send formal letters to the central Taxation Authority, General Department of Cust oms, who are responsible for the consideration and solvability of those letters. for cases where General Department of Customs has made handling decision and tax payers do not agree to it, they shall have the right to submit their claims and petitions to Ministry of finance for consideration and, solvability, decision made by Ministry of finance is final.

from now on, all the complaining letters or petitions on export-import tax from business establishments if not sent yet to the General Department of Customs shall be transferred by Ministry of finance to the General Department of Customs for consideration and solvability.

The Ministry of finance proposes that the General Department of Customs shall together with Ministries, Governmental institutions, People's Committees of provinces and cities be responsible to instruct their lower level agencies to implement rightly regul ations of the National Assembly, the Government and other guidance's of Ministry of finance on concerning matters.

for The Ministry of finance Vice Minister

VU MONG GIAO