Decree No. 87/2014/NĐ – CP promulgated by The Government.

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THE GOVERNMENT
——-
Socialist Republic of VietnamIndependence – Freedom – Happiness—————
No.: 87/2014/ND-CP Hanoi, September 22, 2014

 

DECREE

REGULATION ON ATTRACTING INDIVIDUALS WHO ARE VIETNAMESE PEOPLE LIVING ABROAD AND FOREIGN EXPERTS TO PARTICIPATE IN SCIENCE AND TECHNOLOGY ACTIVITIES IN VIETNAM

 

Pursuant to the Law on organization of Government dated December 25, 2001;

Pursuant to the Law on Science and Technology dated June 18, 2013;

At the request of the Minister of Foreign Affairs,

The Government issues the Decree on attracting individuals who are Vietnamese people living abroad and foreign experts to participate in science and technology activities in Vietnam.

 

Chapter I

GENERAL REGULATION

Article 1. Scope

This Decree defines the policy on attracting individuals who are Vietnamese people living abroad and foreign experts to participate in science and technology activities in Vietnam and the responsibility for implementation of agencies, organizations and individuals concerned.

Article 2. Subjects of application

  1. Individuals who are Vietnamese people living abroad participate in science and technology activities in Vietnam (hereafter referred as Vietnamese living abroad).
  2. Individuals who are foreign experts participate in science and technology activities in Vietnam (hereafter referred as foreign experts).
  3. Agencies and organizations employ the subjects defined in Clause 1 and 2 of this Article and other relevant agencies, organizations and individuals.

Article 3. Condition for entitlement of attraction policies

  1. The Vietnamese living abroad and foreign experts participate in science and technology activities in Vietnam will be entitled to the policies defined in this Decree if they meet one of the following conditions:
  2. a) Have patents or plant variety with registered intellectual property rights in accordance with scientific and technological tasks implemented in Vietnam;
  3. b) Having excellent technological and scientific research in accordance with scientific and technological tasks implemented in Vietnam;
  4. c) Having doctor’s degree and having been teaching and studying science and technology transfer at prestigious research centers abroad in the professional areas in accordance with scientific and technological tasks in Vietnam;
  5. d) Having doctor’s degree and working over 03 years of scientific research for the international cooperation programs or projects on science and technology or at the research division of a prestigious business abroad.
  6. Based on the demand for technological and scientific development and at the request of using agencies, the Ministry of Science and Technology will coordinate with the other Ministries and agencies to request the Prime Minister to consider and decide the employment for cases not meeting the conditions specified in Clause 1 of this Article.

Chapter II

ATTRACTION POLICIES

Article 4. Policies on entry, exit and residence

  1. The Vietnamese living abroad and foreign experts are the persons concerned in this Decree and their families (including parents, spouse, natural child and adopted child under the age of 18) who will be issued with multi-entry visa or temporary residence card with a maximum term prescribed by law on entry, exit and residence of foreigners working in Vietnam.
  2. Vietnamese living abroad and foreign experts who are awarded medals or State honor titles or are temporarily residing in Vietnam will be considered to be issued with permanent residence Card prescribed by law on entry, exit and residence of foreigners working in Vietnam.

Article 5. Policies on recruitment, labor and study

  1. The Vietnamese living abroad during the time working in Vietnam are appointed or hired to assume the leadership title of technological and scientific organization or assigned to be in charge of implementing the scientific and technological tasks at all levels and considered for recognition, appointment of scientific research title or technology titles under the provisions of the Law on Science and Technology.
  2. Foreign experts during the time working in Vietnam are hired to assume the leadership title of technological and scientific organization or assigned to be in charge of implementing the technological and scientific tasks.
  3. The Vietnamese living abroad and foreign experts are given conditions for being issued with working permit under the simplified process and procedures.
  4. The family members of Vietnamese living abroad and foreign experts (including parents, spouse, natural child and adopted child under the age of 18) are given the conditions and supported concerning the procedures when looking for job, admitted to school or studying at training and education establishments in Vietnam.

Article 6. Policies on salary

The Vietnamese living abroad and foreign experts carry out their technological and scientific tasks in Vietnam will receive their agreed salary which is defined on the basis:

  1. Priority level of technological and scientific tasks.
  2. Nature, scale and significance of technological and scientific activities.
  3. Qualifications, competence and contribution effectiveness of individuals.

Article 7. Policies on housing

The Vietnamese living abroad and foreign experts are given conditions for accommodation or assisted with accommodation hiring during the time participating in technological and scientific activities in Vietnam.

Article 8. Policies on information access

  1. Before participating in technological and scientific activities in Vietnam, the Vietnamese living abroad and foreign experts are given information and advice on orientation and technological and scientific areas with prioritized development in Vietnam and technological and scientific organizations having demand for and potential of cooperation.
  2. During the implementation of technological and scientific tasks in Vietnam, the Vietnamese living abroad and foreign experts will be provided with necessary information related to professional activities.

Article 9. Policies on commendation and glorification

The Vietnamese living abroad and foreign experts making great contribution to the technological and scientific development of Vietnam will be conferred the honorable scientific title and medal for the technological and scientific career or glorified and commended under regulations of law.

c Article 10. Other policies

In addition to the policies specified in Article 4, 5, 6, 7, 8 and 9 of this Decree, the Vietnamese living abroad and foreign experts will be entitled to the rights and policies as follows:

  1. The Vietnamese living abroad are entitled to the rights specified in Article 20 of the Law on Science and Technology.
  2. The Vietnamese living abroad and foreign experts are entitled to the following policies:
  3. a) Being entitled to a maximum of tax as prescribed by law;
  4. b) Transferring legal incomes to abroad under the regulations of law on management of foreign exchange and other relevant laws of Vietnam; in case of legal incomes in Vietnam dong, they may buy foreign currency to be transferred abroad.
  5. c) Given favourable conditions by employing agencies or organizations of working office, equipment, materials, lab, experimental establishment and other necessary conditions to carry out the technological and scientific tasks in Vietnam.
  6. d) Using free of charge the national key lab and other key labs to implement the technological and scientific tasks at national level with state budget;
  7. dd) Given conditions for use of materials, books, magazines, internet services for professional activities;
  8. e) Funded for organizing the technological and scientific seminars in accordance with professional areas in Vietnam.
  9. g) Arranged for means of transport if in charge of technological and scientific at national level of particular importance;
  10. h) Being entitled to other incentives as agreed with the employing agencies or organization if such incentives are in accordance with regulations of law.

Chapter III

AUTHORITY TO DECIDE AND PROCEDURES FOR EMPLOYMENT APPROVAL

Article 11. Authority to decide the employment of Vietnamese living abroad and foreign experts

  1. The ministries, ministerial-level agencies, government agencies, People’s Committees of provinces and centrally run cities (hereinafter referred to as provincial-level People’s Committees) and the National University will decide the employment of Vietnamese living abroad and foreign experts of directly attached public agencies or organizations.
  2. The non-public agencies or organizations will decide the employment of Vietnamese living abroad and foreign experts of their agencies or organizations.

Article 12. Procedures for approving the employment of Vietnamese living abroad and foreign experts

  1. The public agencies or organizations will propose the employment of Vietnamese living abroad and foreign experts to participate in technological and scientific activities in specific programs and projects and request the approval from the governing organs as specified in Clause 1, Article 11 of this Decree. The contents of proposal include the documents proving the satisfaction of conditions specified in Clause 1, Article 3 of this Decree.

The governing organs will reply with written approval or disapproval within 15 working days after the receipt of proposal. In case of disapproval, the reasons of which must be indicated. Where it is necessary to consult the Ministry of Science and Technology and the Ministries and agencies concerned, the time for the governing agency to reply will not exceed 30 working days.

  1. The non-public agencies or organizations wish to propose the application of preferential policies of the State specified in this Decree for the Vietnamese living abroad and foreign experts working for their agencies or organizations must be given the confirmation of satisfying the conditions specified in Clause 1, Article 3 of this Decree by the People’s Committee of provinces where their head office is located.

The provincial People’s Committee will give out its written confirmation or non-confirmation within 15 working days after the receipt of proposal. In case of non-confirmation, the reasons of which must be indicated. Where it is necessary to consult the Ministry of Science and Technology and the Ministries and agencies concerned, the time for the provincial People’s Committee to reply will not exceed 30 working days.

Chapter IV

IMPLEMENTATION ORGANIZATION

Article 13. Funds

The funds for policies on attracting the Vietnamese living abroad and foreign experts to participate in technological activities in Vietnam specified in this Decree include:

  1. For public agencies or organizations: Using the state budget currently decentralized and other legal financial sources as prescribed by law.
  2. For non-public agencies or organizations: Using their financial sources as prescribed by law.

Article 14. Responsibility of the Ministries, agencies and localities

  1. Ministry of Science and Technology:
  2. a) Coordinating with the Ministry of Foreign Affairs and other Ministries and sectors concerned to determine the key and prioritized technological and scientific areas in each period to attract the Vietnamese living abroad and foreign experts in technological and scientific activities in Vietnam; provide information, advice on orientation and technological and scientific areas given priority for development in Vietnam and the technological and scientific organizations and establishments having demand and potential of cooperation for Vietnamese living abroad and foreign experts.
  3. b) Presiding over the glorification and commendation for Vietnamese living abroad and foreign experts who participate in technological and scientific activities in Vietnam.
  4. The Ministry of Interior will coordinate with the Ministry of Science and Technology to provide guidance on process and procedures for appointment and hiring to assume the leadership title of public technological and scientific organizations, appoint the scientific research title and technology title for Vietnamese living abroad and foreign experts who participate in technological and scientific activities in Vietnam.
  5. Ministry of Foreign Affairs:
  6. a) Directing representative agencies of the Socialist Republic of Vietnam in foreign countries to propagate and advocate Vietnamese living abroad and foreign experts to participate in technological and scientific activities in Vietnam.
  7. b) Studying and providing the Ministries, sectors and domestic agencies with international experience of attracting experts and intellects to work in technological and scientific areas.
  8. The Ministry of Finance, Ministry of Planning and Investment balance and allocate funds from the state budget to carry out the tasks as specified in this Decree.
  9. The Ministry of Interior will coordinate with the Ministry of Foreign Affairs to implement conduct the procedures for entry, exit and permanent residence for Vietnamese living abroad and foreign experts participating in technological and scientific activities in Vietnam.
  10. The Ministry of Labour – Invalids and Social Affairs will issue working permit in order and simplified procedures for Vietnamese living abroad and foreign experts participating in technological and scientific activities in Vietnam.
  11. BeforeNovember 20annually, the ministries, ministerial-level agencies, government-attachedagencies, provincial People’s Committee, theNational Universities will make a report ontheemployment of Vietnamese living abroad and foreign experts to be sent to the Ministryof ForeignAffairs and theMinistry of Scienceand Technology; the Ministryof ForeignAffairs will coordinatewith theMinistry of Scienceand Technology will aggregate the implementation for report tothe Prime Minister.

Chapter V

IMPLEMENTATION PROVISION

Article 15. Effect

This Decree takes effect from November 10, 2014.

Article 16. Responsibility for implementation

Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairman of People’s Committees of provinces and centrally run cities and heads of agencies, organizations and individuals concerned are liable to execute this Decree. /

 

FOR THE GOVERNMENT

PRIME MINISTER

Nguyen Tan Dung

 

Circular No. 134/2014/TT – BTC promulgated by The Ministry of Finance.

Written by i-Office.com.vn. Posted in Pháp Lý, Văn Phòng Cho Thuê

THE MINISTRY OF FINANCE
——-
THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————
No. 134/2014/TT-BTC Hanoi, September 12, 2014

 

CIRCULAR

PROCEDURE FOR THE DEFERMENT OF VAT PAYMENT AND REFUND FOR IMPORTED MACHINERY AND EQUIPMENT USED AS FIXED ASSETS IN INVESTMENT PROJECTS

Pursuant to the VAT Law No. 13/2008/QH12 dated June 03, 2008 and the Law on amending several provisions of the VAT Law No. 31/2013/QH13 dated June 19, 2013;

Pursuant to the Tax Administration Law No. 78/2006/QH11 dated November 29, 2006 and the Law on the amendments to the Tax Administration Law No.21/2012/QH13 dated November 20, 2012;

Pursuant to the Government’s Decree No.209/2013/ND-CP dated December 18, 2013 on providing instructions on the implementation of several provisions of the VAT Law;

Pursuant to the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on detailing the implementation of several provisions of the Law on Tax Administration and the Law on the amendments to the Law on Tax Administration;

Upon implementing the Government’s Resolution No.63/NQ-CP dated August 25, 2014 on several approaches to tax issues with the aim of settling difficulties and promoting the enterprise’s growth;

At the request of the Director of the Tax Policy Department,

The Minister of Finance hereby promulgates this Circular on the procedure for the deferment of VAT payment and refund for imported machinery and equipment used as fixed assets in investment projects.

Article 1. Governing scope

  1. Enterprises that are newly established from investment projects and have yet to be brought into operation or those that have been already brought into operation, who are taking part in investment projects (such as the installation of new production line, operational expansion, technological innovation, environmental improvement and production capacity enhancement) by means of directly importing or giving the authorization to import machinery and equipment used as fixed assets in such investment projects but are also faced with financial difficulties such as failure to distribute a sufficient amount of money for the VAT payment at the importation stage; reliance on loans from commercial banks on the importation of machinery and equipment for production and trading purposes; in case of great losses incurred by the delayed customs clearance of commodities leading to the suspended and extended investment, they are entitled to choose between VAT payment deferment at the importation stage and VAT refund according to instructions enshrined on conditions that the following requirements must be entirely fulfilled:
  2. a) Enterprises, who apply for their VAT payment registration under the credit-invoice method, has been already granted the certificate of business registration or investment certificate, investment license (or the practicing certificate); hold legitimate stamps, maintain bookkeeping and accounting systems in compliance with the accounting law; open deposit accounts at banks classified by their tax identifications;
  3. b) Total value of imported machinery and equipment used as fixed assets is worth equal to or greater than VND 100 billion;
  4. c) Any investment project is developed to produce, trade or supply taxable commodities and services.
  5. Imported machinery and equipment used as fixed assets in investment projects are not governed by this Circular, including those used as fixed assets intended for the production of weapons and military equipment to serve the purpose of national defence and security; fixed assets, machinery and equipment owned by credit institutions, reinsurance enterprises, life insurance companies, securities corporations, health facilities and training institutions; civil aircrafts and yachts that do not serve the purpose of cargo and passenger transportation, and hospitality and tourism.

Article 2. VAT payment deferment at the importation stage

  1. Enterprises stipulated in Article 1 of this Circular are eligible for the deferment of VAT payment at the importation stage, which is applied to machinery and equipment that need to be imported to create fixed assets for investment projects within a period of 60 days from the expiration date of VAT payment as prescribed by laws. The tax payment deferment shall take effect from the first shipment of freight which is worth less than VND 100 billion. The freight shall be granted customs clearance right after the customs authority completes their physical inspection.
  2. Application for the tax payment deferment:
  3. a) A written request for the deferment of VAT payment (01 original) in which the followings must be clearly stated such as (1) reasons for the deferment of VAT payment for machinery and equipment imported to be used as fixed assets; (2) commitment to ensuring the truth and accuracy of information in the tax declaration; (3) pledge and plan to make payment for deferred tax amount.

In case goods are imported in split consignments, the first consignment must be enclosed with the list of imported goods that require the tax deferment according to the form 07 Annex II promulgated together with the Circular No. 128/2013/TT-BTC dated September 10, 2013 by the Ministry of Finance on providing instructions on customs procedures; customs supervision and inspection; import and export duties, and the administration of tax levied on imports and exports in which the title “List of goods exempt from import duties” shall be replaced with “List of goods eligible for the VAT deferment at the importation stage”, the line “7. Proposed schedule of completion of the importation of tax-exempt goods” replaced with “7. Proposed schedule of completion of the importation of goods eligible for the VAT deferment” (02 originals of the aforementioned lists must be submitted) attached along with 02 records on tracking and differential according to the form 10 Annex II of the Circular No.128/2013/TT-BTC.

In case the deferred tax amount is listed in different customs declarations of imported goods, the request for tax deferment must list out these declarations.

  1. b) A tax declaration dossier of the VAT amount that requires the deferment (01 copy);
  2. c) A binding contract to purchase imported goods that require the VAT deferment. In case of many contracts, all of them must be submitted (01 copy);
  3. d) A written approval for the project or investment plan may be the investment certificate issued by competent authorities or the written consent from the Board of Directors or Shareholders’ Meeting or the Director within his/her area of competence specified in the corporate rules enclosed with the application for the investment registration and the receipt of the application for the registration of investment project (01 copy);

If machinery and equipment need to be imported to serve as fixed assets, which are eligible for both import duty deferment and exemption as prescribed in the law on investment and import duty, the application and procedure for requesting the VAT deferment shall be same as the application and procedure for import duty exemption as stipulated in Article 102 of the Circular No.128/2013/TT-BTC.  Required application documents for both the tax deferment and exemption must have the same required amount of documents as those for tax exemption.

  1. Processes of the deferment of tax payment:
  2. a) Document receipt:

a.1) If the application documents are submitted directly at the customs authority, customs officers must receive and put their stamp on these documents, clarify when it is received and what documents are included in the application dossier.

a.2) If the application for tax deferment is sent by post, customs officers must stamp the receipt date and record it into the register kept by the customs authority.

a.3) If the application is sent via electronic transactions, the receipt, inspection and acceptance of the application for tax deferment shall be carried out via the electronic data processing system.

  1. b) Document processing:

If the taxpayer has sent their application for tax deferment that is incomplete as regulated by laws, within 01 (one) working day from the receipt, the customs authority must notify the taxpayer in written to make it complete for later submission.

The taxpayer must complete their application documents within a period of 03 (three) working days from the receipt of the above notification.

If it is certified that application documents are full, accurate and validated according to legal regulations, the customs authority must notify the taxpayer in written of the consent to the deferment of tax payment within a period of 03 (three) working days from the full receipt of such documents.

  1. c) Responsibility for the tax deferment:

c.1) The Head of Customs Sub-department shall be responsible for the tax deferment to the taxpayer who has submitted their application for the deferment of payment for tax amount only recorded at one Customs Sub-department.

c.2) The Head of Customs Sub-department shall be responsible for the tax deferment to the taxpayer who has submitted their application for the deferment of payment for tax amount recorded at different Customs Sub-departments affiliated to one Customs Department.

c.3) The Director of the General Department of Customs shall be responsible for the tax deferment to the taxpayer who has submitted their application for the deferment of payment for tax amount recorded at different Customs Departments.

Article 3. Application and procedure for the VAT refund

  1. Application documents for tax refund:
  2. a) A written request for the tax refund according to the form No.01/DNHT issued together with the Circular No.156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance on providing guidance for the implementation of several provisions of the Law on Tax Administration; the Law on the amendments to the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 which clearly state that the reason for requesting the tax refund is to conform to the instructions given in this Circular (clearly write the Circular’s number) and records on the VAT payment have not been included in at the importation stage yet.
  3. b) A statement on customs declarations of imported goods that has been stamped by the customs authority according to the form 01-1/DNHT issued together with the Circular No.156/2013/TT-BTC which clearly states that a written request for the tax refund is made according to the form No.01/DNHT and the column of notes clearly writes “remain liability for records on the VAT payment at the importation stage”.

The enterprise shall take legal responsibility for the validity, legitimacy and accuracy of application documents, records, invoices and other relevant documents relating to the request for tax refund that has been sent to the taxation authority.

  1. Procedures for tax refund:
  2. a) Submission and receipt of application documents for tax refund:

The enterprise must prepare and submit application documents for tax refund to the taxation authority in which records on the VAT payment at the importation stage have not been included in application documents yet.

If the application documents are submitted directly at the taxation authority, taxation officers must receive and put their stamp on these documents, clarify when it is received and what documents are included in the application dossier.

If the application for tax refund is sent by post, taxation officers must stamp the receipt date and record it into the register kept by the taxation authority.

If the application is sent via electronic transactions, the receipt, inspection and acceptance of the application for tax refund shall be carried out via the electronic data processing system.

  1. b) Tax refund processing:

b.1) If the taxpayer has sent their application for tax refund that is incomplete as regulated by laws, within 02 (two) working days from the receipt, the taxation authority must notify the taxpayer in written to make it complete for later submission.

b.2) If the application documents for tax refund are full, accurate and validated as stipulated by laws, the taxation authority is responsible to consider and examine these in accordance with the process of VAT refund.

b.3) Within a maximum period of 05 (five) working days from the full receipt of application documents, the taxation authority must notify the taxpayer of the result of confirming that the application for tax refund is acceptable as well as must request the taxpayer to submit their records on the VAT payment at the importation stage, based on which the taxation authority can decide whether the inspection should be performed after tax refund.

b.4) Within a period of 03 (three) working days from the receipt of records on the VAT payment for imports, the taxation authority is responsible to double-check records on tax payment with the figures present in the enterprise’s application documents for tax refund and make a decision on tax refund.  If the paid tax amount recorded in records on tax payment is less than the amount of VAT refunded upon the initial request, the refunded tax amount is considered the paid amount recorded in records on tax payment; If the paid tax amount recorded in records on tax payment is greater than the amount of VAT refunded upon the initial request, the refunded tax amount is considered the amount of tax refunded upon the initial request.

Article 4. Effect

  1. This Circular takes effect from October 27, 2014.

If enterprises governed by the regulations set out in Article 1 of this Circular have made the customs declaration for imported goods registered before the effective date of this Circular and prior to the expiration date of the tax payment as prescribed in regulations set out in Clause 11 Article 1 of the Law on the amendments to the Law on Tax Administration but have not paid their tax yet, they are eligible for tax payment deferment and tax refund under the instructions set out in this Circular.

  1. Other cases of VAT refunds that are not governed by the regulations enshrined in this Circular shall adhere to current laws.

For the furtherance of this Circular, in case of any difficulty that arises, enterprises are advised to send their feedbacks to the Ministry of Finance for their study and solution./.

 

 

MINISTER
DEPUTY MINISTER

Do Hoang Anh Tuan

 

Hướng dẫn khai hải quan thép bị áp thuế chống bán phá giá

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Liên quan đến việc khai hải quan các mặt hàng thép không gỉ bị áp thuế chống bán phá giá (CBPG) theo Quyết định 7896/QĐ-BCT, Bộ Tài chính đã có hướng dẫn tại Công văn 14087/BTC-TCHQ như sau:

Khi khai báo trên tờ khai hải quan các doanh nghiệp nhập khẩu cần lưu ý:

– Với thủ tục khai hải quan điện tử: doanh nghiệp ghi mã áp dụng mức thuế CBPG theo bảng mã tại Công văn này vào ô đầu tiên trong chỉ tiêu “mã áp dụng thuế suất/mức thuế”

– Với thủ tục khai hải quan thủ công: sử dụng Tờ khai HQ/2012-NK của Thông tư 15/2012/TT-BTC, khai thuế CBPG vào tiêu chí 27 trên tờ khai và đổi tên tiêu chí này thành “Thuế TTĐB/Thuế tự vệ/Thuế chống bán phá giá”.

Công văn được áp dụng từ ngày 6/10/2014.

11515/TCHQ-TXNK: VAT on raw materials imported for manufacturing exports

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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF CUSTOMS
——-
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————
No. 11515/TCHQ-TXNK
RE: VAT on raw materials imported for manufacturing exports
Hanoi, September 22, 2014

 

To: Customs Department of Long An province

The General Department of Customs received the Dispatch No. 1949/HQLA-NV of Customs Department of Long An province regarding deadline for VAT payment. The General Department of Customs hereby responds as follows:

1) With regard to VAT on raw materials and supplies imported for manufacturing exports.

– Clause 20 Article 5 of the Law on Value-added tax prescribes: “… raw materials and supplies imported for manufacturing or processing exports under a manufacturing or processing contract with a foreign party” are not subject to VAT.

– Pursuant to Article 20 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on deadline for paying tax:

“1. With regard to raw materials and supplies imported for manufacturing export:

  1. a) In order to be permitted to apply the 275-day time limit from the registration date of the customs declaration, the taxpayer must satisfy the requirements below:

a.1) The taxpayer owns, not rents, a manufacturing plant in Vietnam’s territory that are suitable for the raw materials and supplies imported for manufacturing exports…

c.4) If any of the requirements set down in Point a of this Clause is not complied with: the taxpayer shall pay all the taxes and late payment interest for the period from the registration date of the customs declaration to the day on which taxes are paid, and also incur penalties as prescribed.”

Pursuant to the aforesaid regulations:

– Imported goods being raw materials and supplies of manufacturing exports must satisfy the requirements in Point a Clause 1 Article 20 of Circular No. 128/2013/TT-BTC to apply the 275-day time limit for paying tax. If the taxpayer fails to satisfy any of such requirements and is not guaranteed by a credit institution, tax must be paid before customs clearance is granted.

– With regard to VAT on raw materials and supplies imported for manufacturing exports, Customs Department of Long An province shall comply with the Law on Value-added tax.

2) With regard to customs procedures applied to raw materials and supplies imported for manufacturing exports.

Clause 20 Article 5 of Circular No. 219/2013/TT-BTC prescribes: “Procedures for determining the cases in which VAT is not collected shall comply with instructions of the Ministry of Finance on customs procedure, customs supervision and inspection, export tax, import tax, and administration of taxes on exported and imported goods”.

Customs Department of Long An province must adhere to regulations on customs procedures applied to raw materials and supplies imported for manufacturing of exports in Circular No. 128/2013/TT-BTC.

Customs Department of Long An province is responsible for the implementation of this Dispatch./.

 

PP THE DIRECTOR
DEPUTY DIRECTOR




Nguyen Duong Thai
——————————————————————————————————

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Điều kiện vay vốn mua nhà ở thương mại

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Bộ Xây dựng vừa ban hành Thông tư 17/2014/TT-BXD sửa đổi, bổ sung một số quy định về việc xác định các đối tượng được vay vốn hỗ trợ nhà ở.

Theo đó, đối tượng được vay vốn mua nhà ở thương mại có tổng giá trị hợp đồng mua bán đã bao gồm thuế VAT (kể cả nhà và đất) không vượt quá 1,05 tỷ phải đáp ứng các điều kiện sau:

– Chưa có nhà ở thuộc sở hữu của mình hoặc có nhưng diện tích quá chật chội.

– Có hộ khẩu tại tỉnh, thành phố trực thuộc Trung ương nơi có dự án nhà ở; trường hợp tạm trú thì phải đóng bảo hiểm xã hội từ 01 năm trở lên và có giấy xác nhận của cơ quan bảo hiểm.

– Có hợp đồng mua nhà ở thương mại đã ký với chủ đầu tư các dự án phát triển nhà ở, đầu tư xây dựng khu đô thị trên địa bàn đã được cấp có thẩm quyền phê duyệt.

Thông tư này có hiệu lực từ ngày 25/11/2014.

Tổng hợp điểm mới của Thông tư 151/2014/TT-BTC về thuế

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Ngày 24/10/2014, Tổng cục thuế ban hành Công văn 4716/TCT-CS tổng hợp một số nội dung sửa đổi, bổ sung mới của Thông tư 151/2014/TT-BTC.

Công văn có 8 nội dung hướng dẫn về thuế TNDN, 3 hướng dẫn thuế GTGT, 3 hướng dẫn thuế TNCN, 7 hướng dẫn về quản lý thuế.

Ngoài các điểm mới đã được giới thiệu trong các bài viết trước, một số điểm mới nổi bật khác của Thông tư 151 được giới thiệu tại công văn này như:

Về thuế thu nhập doanh nghiệp:

– Toàn bộ giá trị đối với xe ô tô làm mẫu và lái thử cho kinh doanh ô tô có giá trị trên 1,6 tỷ được trích khấu hao vào chi phí được trừ khi xác định thu nhập chịu thuế TNDN.

– Không thu thuế TNDN đối với khoản chênh lệch do đánh giá lại tại sản ở trường hợp cổ phần hóa, sắp xếp, đổi mới doanh nghiệp 100% vốn nhà nước.

– Bổ sung hướng dẫn xác định ưu đãi thuế đối với dự án phân kỳ đầu tư và dự án trang bị bổ sung máy móc thường xuyên

Về thuế giá trị gia tăng:

– Bên đi vay vốn tự bán tài sản bảo đảm theo ủy quyền của bên cho vay để trả nợ khoản vay có bảo đảm thì thuộc đối tượng không chịu thuế GTGT nếu đáp ứng đủ điều kiện.

– Bổ sung hướng dẫn về việc khấu trừ thuế GTGT đối với hàng hóa dịch vụ mua trả chậm, trả góp có giá trị từ 20 triệu đồng trở lên

Về thuế thu nhập cá nhân:

– Khoản lợi ích về nhà ở mà người lao động làm việc tại KCN, KKT, địa bàn có điều kiện kinh tế xã hội khó khăn, đặc biệt khó khăn được cung cấp miễn phí được trừ khỏi thu nhập chịu thuế TNCN.

– Hộ kinh doanh có thu nhập từ kinh doanh đã thực hiện nộp thuế theo phương pháp khoán thì không phải quyết toán thuế đối với phần thu nhập này

Về quản lý thuế:

– Người nộp thuế tạm ngừng kinh doanh thì chỉ cần nộp thông báo đến 1 cơ quan (cơ quan đăng ký hoặc cơ quan thuế) tùy trường hợp, thay vì phải thông báo đến cả 2 như trước.

– Người nộp thuế GTGT có doanh thu bán hàng và cung cấp dịch vụ của năm liền kề từ 50 tỷ (trước đây là 20 tỷ) trở xuống thì thực hiện khai thuế theo quý.

– Sửa đổi thời gian gia hạn đối với trường hợp chưa được thanh toán vốn đầu tư xây dựng cơ bản đã được ghi trong dự toán NSNN là 2 năm (trước đây là 1 năm).

Giảm trần lãi suất tiền gửi, cho vay ngắn hạn

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NHNN vừa điều chỉnh mức trần lãi suất tối đa đối với cho vay ngắn hạn và tiền gửi tại TCTD, chi nhánh ngân hàng nước ngoài. Cụ thể như sau:

– Theo Quyết định 2172/QĐ-NHNN, mức lãi suất tối đa áp dụng cho tiền gửi bằng đồng đô la Mỹ của tổ chức (trừ TCTD, chi nhánh ngân hàng nước ngoài) là 0,25%/năm và đối với tiền gửi của cá nhân là 0,75%/năm (Giảm 0.25% so với trước đây);

– Theo Quyết định 2173/QĐ-NHNN, mức lãi suất tối đa áp dụng cho tiền gửi bằng đồng Việt Nam không kỳ hạn và có kỳ hạn dưới 1 tháng là 1%/năm,

Đối với kỳ hạn từ 1 đến dưới 6 tháng, lãi suất này là 5,5%/năm, riêng với Quỹ tín dụng nhân dân và Tổ chức tài chính vi mô được áp dụng mức 6%/năm (Đều giảm 0,5% so với trước đây);

– Theo Quyết định 2174/QĐ-NHNN, mức lãi suất cho vay ngắn hạn tối đa bằng đồng Việt Nam là 7%/năm và riêng Quỹ tín dụng nhân dân và Tổ chức tài chính vi mô được áp dụng mức 8/%/năm (Đều giảm 1% so với trước đây).

Các Quyết định này có hiệu lực từ ngày 29/10/2014 và thay thế Quyết định 497/QĐ-NHNN, 498/QĐ-NHNN, 499/QĐ-NHNN.

Bỏ tờ khai thuế TNDN tạm tính theo quý

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Bộ Tài chính đã ban hành Thông tư 151/2014/TT-BTC hướng dẫn một số nội dung thay đổi các nghị định về thuế.

Theo đó, các quy định về kê khai thuế GTGT, TNDN đã được thay đổi như sau:

– Về thuế GTGT:

+ Tăng mức doanh thu của năm trước liền kề để xác định đối tượng kê khai thuế theo quý lên thành 50 tỷ đồng trở xuống thay vì 20 tỷ đồng như quy định cũ.
+ Trước đây, người nộp thuế mới bắt đầu sản xuất, kinh doanh thực hiện kê khai thuế theo tháng thì bây giờ thực hiện kê khai thuế theo quý.

– Về thuế TNDN: DN phải thực hiện tạm nộp số thuế TNDN của quý chậm nhất vào ngày thứ 30 của quý tiếp theo quý phát sinh nghĩa vụ thuế, và không phải nộp tờ khai thuế TNDN tạm tính hàng quý.

Thông tư 151 có hiệu lực thi hành từ ngày 15/11/2014. Do đó, doanh nghiệp vẫn phải nộp tờ khai tạm tính thuế TNDN quý III/2014.

Quy định mới về chi trả bồi dưỡng giám định tư pháp

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Hướng dẫn Quyết định 01/2014/QĐ-TTg, BTC đã ban hành Thông tư 137/2014/TT-BTC về lập dự toán, chấp hành và quyết toán kinh phí chi trả tiền bồi dưỡng giám định tư pháp của cơ quan tiến hành tố tụng.

Theo đó, thủ tục thanh toán chi bồi dưỡng giám định tư pháp được quy định:

–  Hồ sơ đề nghị thanh toán tiền bồi dưỡng của tổ chức, cá nhân thực hiện giám định bao gồm:

+ Giấy đề nghị thanh toán

+ Văn bản phân công người thực hiện và người giúp việc, bảng kê ngày công hoặc vụ việc thực hiện giám định

Thời gian tối đa từ lúc cơ quan trưng cầu giám định nhận được hồ sơ đề nghị thanh toán đến lúc thực hiện chi trả là tối đa 15 ngày.

– Đối với việc thanh toán chi bồi dưỡng cho điều tra viên, kiểm sát viên, thẩm phán:

Việc chi trả tiền bồi dưỡng giám định tư pháp căn cứ theo văn bản phân công tham gia giám định tư pháp, bảng kê thực hiện giám định theo vụ việc tối đa trong 15 ngày sau khi kết thúc công việc.

Thông tư có hiệu lực từ ngày 15/11/2014.

Phạt 2 tỷ đối với tổ chức vi phạm trong lĩnh vực ngân hàng

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Ngày 17/10 vừa qua, Chính Phủ đã ban hành Nghị định số 96/2014/NĐ-CP quy định xử phạt vi phạm hành chính trong lĩnh vực tiền tệ ngân hàng.

Theo đó, Nghi định có một số nội dung mới đáng chý ý:

– Quy định thêm các hành vi vi phạm hành chính bị xử phạt trong lĩnh vực tiền tệ ngân hàng.

– Các mức phạt được thay đổi theo chiều hướng tăng lên so với quy định cũ và mức phạt tối đa đối với hành vi vi phạm trong lĩnh vực tiền tệ và ngân hàng đối với tổ chức là 2 tỷ đồng, đối với cá nhân là 1 tỷ đồng.

– Tăng thẩm quyền xử phạt vi phạm hành chính đối với các chức danh như: Thanh tra viên ngân hàng (500.000 đồng), Chánh thanh tra giám sát ngân hàng (50 triệu đồng), Chánh thanh tra ngân hàng (1 tỷ đồng).

Và kèm theo đó là các quy định liên quan đến thủ tục xử phạt hành chính và lập biên bản vi phạm hành chính.

Nghị định số 96/2014/NĐ-CP có hiệu lực từ ngày 12/12/2014 và thay thế các Nghị định số 202/2004/NĐ-CP, 95/2011/NĐ-CP.

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