Month: October 2019

Model number:	4242/TCT-KK		Type of document:	Official Letter
Issued place:	General Department of Taxation		Signed by:	Nguyen Thi Thu Ha
Date issued:	21/10/2019		Ngày hiệu lực:	21/10/2019
			Status:	Unknown

In response to Official Letter No. 1296/CT-TTHT of July 25, 2019 of the Department of Taxation of Binh Dinh Province, the problems of declaring adjustment of export turnover of returned exports of Tien Thuat Production & Service Trading Co., Ltd. (enterprise code 4101167700) , The General Department of Taxation gives the following opinions:

Pursuant to Clause 3 Article 1 of Law No. 106/2016/QH13 amending and supplementing a number of articles of the Law on Value-Added Tax (VAT), the Law on Special Consumption Tax and the Law on Tax Administration;

Pursuant to Clause 3, Article 20 and Point 2.8, Appendix 4, issued together with the Finance Ministry’s Circular No. 39/2013/TT-BTC of March 31, 2014, guiding the implementation of Decree No. 51/2010/ND-CP dated May 14, 2010 and the Government’s Decree No. 04/2014/ND-CP of January 17, 2014, on invoices for selling goods and providing services;

Based on the instructions at Points c.5 and c.6, Clause 5, Article 10 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration ; Law amending and supplementing a number of articles of the Law on Tax Administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

=> See details in Official Letter 4242/TCT-KK effective from October 21, 2019.

Model number:	3198/QĐ-BCT		Type of document:	Decision
Issued place:	Ministry of Industry and Trade		Signed by:	Tran Tuan Anh
Date issued:	24/10/2019		Effective date:	24/10/2019
Notice day:	Update		Publication number:	Update
			Status:	Still Validated

Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14 dated June 12, 2017;

Pursuant to the Government’s Decree No. 10/2018/ND-CP of January 15, 2018, detailing a number of articles of the Law on Foreign Trade Management regarding trade remedies;

Pursuant to the Government’s Decree No. 98/2017/ND-CP dated August 18, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Circular No. 06/2018/TT-BCT dated April 20, 2018 of the Minister of Industry and Trade detailing a number of contents on trade remedies;

Pursuant to the Minister of Industry and Trade’s Decision No. 3752/QD-BCT of October 2, 2017 defining the functions, tasks, powers and organizational structure of the Department of Trade Defense;

Pursuant to the Minister of Industry and Trade’s Decision No. 3877/QD-BCT of October 15, 2017, on investigation and application of anti-dumping measures on a number of flat-rolled alloy or non-alloy steel products , painted or varnished or covered with plastics or other coating, originating from the People’s Republic of China and the Republic of Korea;

=> See details in Decision 3198/QD-BCT effective from October 24, 2019.

Model number:	16/2019/TT-BCT		Type of document:	Circular
Issued place:	Ministry of Industry and Trade		Signed by:	Tran Tuan Anh
Date issued:	19/09/2019		Effective date:	02/11/2019
Notice day:	05/10/2019		Publication number:	From 805 to 806
			Status:	Valid until December 30, 2019

Pursuant to the Government’s Decree No. 98/2017/ND-CP dated August 18, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 62/2017/ND-CP of May 16, 2017, detailing a number of articles on measures to implement the Law on Property Auction;

Pursuant to the Government’s Decree No. 151/2017/ND-CP dated December 26, 2017 detailing a number of articles of the Law on Management and Use of Public Assets;

At the request of Director of Import and Export Department;

The Minister of Industry and Trade issues a circular guiding the auction of sugar import tariff quotas in 2019.

=> See details in Circular 16/2019/TT-BCT effective from November 2, 2019.

Model number:	28/2019/QĐ-TTg		Type of document:	Decision
Issued place:	Prime Minister		Signed by:	Nguyen Xuan Phuc
Date issued:	16/09/2019		Effective date:	01/11/2019
Notice day:	25/09/2019		Publication number:	From 773 to 774
			Status:	Not yet in effect

Amending and supplementing Article 2 of the Prime Minister’s Decision No. 45/2017/QD-TTG of November 16, 2017, amending and supplementing Decision No. 36/2016/QD-TTG of September 1, 2016 of The Prime Minister stipulates the normal tax rate applicable to imported goods

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the Law on Export Tax and Import Tax of April 6, 2016;

At the request of the Minister of Finance;

The Prime Minister issues the Decision amending and supplementing Article 2 of the Decision No. 45/2017/QD-TTg dated November 16, 2017 of the Prime Minister amending and supplementing Decision No. 36/2016/QD- TTg of September 1, 2016 of the Prime Minister stipulating the application of ordinary tax rates to imported goods.

=> See details in Decision 28/2019/QD-TTG effective from November 1, 2019.

Model number:	6576/TCHQ-TXNK		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Nguyen Duong Thai
Date issued:	17/10/2019		Ngày hiệu lực:	17/10/2019
			Status:	Unknown

The General Department of Customs received Official Letter No. 8411/VPCP-DMDN dated September 18, 2019 of the Government Office transferring the recommendations of Ong Tam Dao Joint Stock Company. Regarding this, the General Department of Customs has the following opinions:

1. For recommendations on post-clearance inspection and additional tax payment:

– Pursuant to Point c, Clause 2, Article 18 of the 2014 Customs Law:

“2. Customs declarants who are owners of goods and transport means shall have the obligations:

c) To be responsible before the law for the authenticity of the declared information and the documents submitted and presented; on the consistency of the information content between the file kept at the enterprise and the file kept at the customs office; ”

– Pursuant to Article 77 of the 2014 Customs Law:

“Article 77. Post-clearance inspection

1. Post-clearance inspection is the customs inspection’s operation of customs dossiers, accounting books, accounting vouchers and other documents, documents and data related to goods; physical inspection of goods in case of necessity and conditions after goods have been cleared.

The post-clearance inspection aims to assess the accuracy and truthfulness of the documents and records that the customs declarant has declared, submitted and presented to the customs authority; assess the compliance with customs laws and other law provisions related to export and import management by customs declarants.

2. Post-clearance inspection shall be conducted at the offices of customs offices and customs declarants’ offices.

Customs declarants’ offices include head offices, branches, shops, production and storage places.

3. The time limit for post-customs clearance inspection is 5 years from the date of registration of customs declarations. ”

Because there is no specific information about the declaration, where the declaration is opened, the General Department of Customs does not have sufficient grounds to reply to the Company. Therefore, the Company is requested to contact Customs Branch directly where post-clearance inspection is conducted for specific explanation.

=> See details in Official Letter 6576/TCHQ-TXNK effective from October 17, 2019.

Model number:	6569/TCHQ-GSQL		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Nguyen Anh Tuan
Date issued:	17/10/2019		Ngày hiệu lực:	17/10/2019
			Status:	Unknown

General Department of Customs received Official Letter No. 16/2019/KAQT-CV dated July 18, 2019 of KA International Transport Joint Stock Company, Official Letter No. 0308-2019/CV-HACT of Container Transport Company Limited Hai An and Official Dispatch No. 2206/TCT-CP dated August 28, 2019 of Saigon Newport Corporation suggest guidance on procedures for transshipment and change of mode of transportation of transport means for excess cargoes. scene. In this regard, the General Department of Customs has the following opinions:

1. Regarding customs procedures: Follow the provisions of Clause 29, Article 1 of the Finance Minister’s Circular No. 39/2018/TT-BTC of April 20, 2018, defining customs procedures for goods that are too scene.

In case the companies carry out transshipment or change the mode of transportation or means of transport of goods in transit, the provisions of Point 3 and Point 9 Clause 19 Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of the Government’s Decree No. 08/2015/ND-CP of January 24, 2015.

2. Regarding transit routes of goods: Request the Company to comply with Article 3 of Circular No. 16/2017/TT-BGTVT dated May 22, 2017 of the Ministry of Transport on transport routes. Commodity scene to make.

The General Department of Customs will reply and let the companies know and implement.

=> See details in Official Letter 6569/TCHQ-GSQL effective October 16, 2019.

Model number:	6538/TCHQ-TXNK		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Dao Thu Huong
Date issued:	16/10/2019		Ngày hiệu lực:	16/10/2019
			Status:	Unknown

General Department of Customs received Official Letter No. 2233/HQHCM-TXNK dated July 31, 2019 of Ho Chi Minh City Customs Department. Ho Chi Minh City about problems in classifying aircraft vacuum cleaners for aircraft of Lam Son Refrigeration Electrical Engineering Joint Stock Company. Regarding this, the General Department of Customs has the following opinions:

Pursuant to Clause 1, Article 26 of the Customs Law No. 54/2014QH13, effective from January 1, 2015:

“Classification of goods to determine commodity codes as a basis for tax calculation and implementation of goods management policies. The classification of goods must be based on customs dossiers, technical documents and other information related to exported and imported goods to determine the names and codes of goods according to the List of exported goods. import and export of Vietnam ”.

Accordingly, the classification of goods according to Vietnam’s List of Imports and Exports was made from January 1, 2015 in accordance with the Law on Customs 2014.

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015;

Pursuant to the Ministry of Finance’s Circular No. 14/2015/TT-BTC of January 30, 2015, guiding commodity classification and analysis to classify goods; analyzing for quality inspection and food safety inspection of export and import goods.

=> See details in Official Letter 6538/TCHQ-TXNK effective from October 16, 2019.

Model number:	6372/TCHQ-TXNK		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Luu Manh Tuong
Date issued:	08/10/2019		Ngày hiệu lực:	08/10/2019
			Status:	Unknown

On May 24, 2019, the General Department of Customs issued Official Letter No. 3254/TCHQ-TXNK providing guidance on the classification of “artificial stone products”. In the course of implementation, problems arising in identifying the phrase “use now” in the guidance content. The General Department of Customs provides additional guidance as follows:

Pursuant to the Ministry of Finance’s Circular No. 14/2015/TT-BTC of January 30, 2015, guiding commodity classification and analysis to classify goods; analysis for quality control; food safety inspection for export and import goods; Circular No. 65/2017/TT-BTC dated June 27, 2017 of the Ministry of Finance promulgating the List of Vietnam’s exports and imports;

The term “immediate use” is used to tiling or laying or roofing without having to undergo sawing, cutting, sawing or any other process to achieve the required size and shape.

The General Department of Customs notifies the provincial, municipal Customs Departments for information and implementation.

=> See details in Official Letter 6372/TCHQ-TXNK effective from October 18, 2019.

Model number:	3132/QĐ-BCT		Type of document:	Decision
Issued place:	Ministry of Industry and Trade		Signed by:	Tran Tuan Anh
Date issued:	15/10/2019		Effective date:	15/10/2019
Notice day:	Updating		Publication number:	Updating
			Status:	Still validated

Decision 3132/QD-BCT on Establishment of the Council of Auction Pilots of Sugar Import Tariff Limits in 2019 issued by the Minister of Industry and Trade

Pursuant to the Government’s Decree No. 98/2017/ND-CP dated August 18, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 62/2017/ND-CP of March 4, 2017, detailing a number of articles and measures for implementation of the Law on Property Auction;

Pursuant to the Government’s Decree No. 151/2017/ND-CP of December 26, 2017, detailing a number of articles of the Law on Management and Use of Public Assets;

Pursuant to the Circular No. 12/2018/TT-BCT dated June 15, 2018 of the Minister of Industry and Trade detailing a number of articles of the Law on Foreign Trade Management;

Pursuant to the Minister of Industry and Trade’s Circular No. 16/2019/TT-BCT of September 19, 2019, guiding the pilot auction of sugar import tariff quotas in 2019;

=> See details in Decision 3132/QD-BCT effective from October 15, 2019.

Model number:	05/2019/TT-BXD		Type of document:	Circular
Issued place:	Ministry of construction		Signed by:	Nguyen Van Sinh
Date issued:	10/10/2019		Effective date:	01/12/2019
Notice day:	Updating		Publication number:	Updating
			Status:	Not yet in effect

Amendments to the Appendix of the Ministry of Construction’s Circular No. 05/2018 / TT-BXD dated June 29, 2018 on guidelines for export of minerals for construction materials

Pursuant to the November 17, 2010 Mineral Law;
Pursuant to the Government’s Decree No. 81/2017/ND-CP dated July 17, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Construction;
Pursuant to the Government’s Decree No. 24a/2016/ND-CP of April 5, 2016, on management of construction materials;
Pursuant to the Government’s Decree No. 158/2016/ND-CP of November 29, 2016, detailing a number of articles of the Mineral Law;
Pursuant to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;
At the request of the Director of Department of Construction Materials;
The Minister of Construction issues the Circular amending and supplementing the Appendix of Circular No. 05/2018/TT-BXD of June 29, 2018 of the Ministry of Construction on guidelines for export of minerals used as construction materials.

=> See details in Circular 05/2019/TT-BXD effective from December 1, 2019.