A recommendation on consideration of a method of calculating taxes /charges to the company based on the actual data for the taxes/charges upon the volume of exploitation and some other issues of the company.
Responded by units: The financial; Ministry of Natural Resources and Environment
Official letter: 4175/TCHQ - PC; 3865/BTNMT – PC, dated: 2018-07-16
• The Ministry of Finance:
The General Department of Customs issued an Official Letter No. 3858 / TCHQ-TXNK dated July 2 to directed Hanoi Customs Department to review, inspect and handle inspection results before July 30, 2015, and at the same time had the Official Letter No. 3859 / TCHQ- TXNK dated July 2, 2018 to inform to the company for coordination.
The Official Letter No. 3858 / TCHQ-TXNK dated July 2, /2018:
To: The Hanoi Customs Department
The General Department of Customs received an Official Letter No. 1771 / HQHN-TXNK. dated June 8, 2018 of the Hanoi Customs Department to report by electricity-urgent No 07 / DK of the Tax Department of Import-Export, the Official Letter No. 113/2018 / BPNM dated May 7, 2018 of the Ban Phal Nickel Mine Co., Ltd (hereinafter referred to as the Company) Guiding the determination of marine value for consignments of fine ore for export according to the declaration No. 300448689611 dated July 2, 2Ọ15, the declaration No. 300469319900 dated July 20, 2015 and the declaration No. 300554889410 dated September 30, 2015 (Lot 26, 27, 29). Regarding this issue, the General Department of Customs has the following opinions:
As reported in the Official Letter No. 4441 / HQHN -TXNK of the Hanoi Customs Department: the Hanoi Customs Department: does not accept the official price and has moved for post-clearance inspection of 03 consignments of export goods No. 26,27 and 29 because the company has not declared the time of official price in the "note" according to Point a1, Clause 1, Article 17 of the Finance Ministry's Circular No. 39/2015 / TT-BTC dated March 25, 2015; There are many contradictions in the Company's records (for example, the payment method does not conform to the contract, etc.); The time of having actual price does not match the time of having official price according to agreements on the contract
• Pursuant to Clause 1, Article 17 of the Circular No. 39/2015 / TT-BTC:
Conditions for approval for the time of determination of official price:
:+ ) Sale contract shall include the agreement about the time of determination of official price appropriate to the exported/imported goods according to international practice;
+ Time of determination of actual price shall be in conformity with the time of determination of official price according to the agreement included in the contract;
+ The official price shall be conformable with the actual or future payment for the exported/imported goods according to the payment invoices.
*At the official price, the customs office shall check the declaration of the customs declarant, the time when the official price is available, the conditions for acceptance of the time of the official price. In cases where the customs declarers fail to declare or declare in contravention of the official price regulations, the customs offices shall determine the customs value, fix the tax, fully collect the tax and / or late payment amount (if any)
In comparison with the above provisions, the Hanoi Customs Department has not determined the customs value, and the tax assessment for the three above mentioned shipments due to ineligibility for official pricing is not in compliance with the provisions of Clause 1, Article 17 of the Circular No. 39/2015 / TT. -BTC.
The General Department of Customs requests the Hanoi Customs Department.:
1. Determines customs value, fixes tax, fully collection of tax and late payment (if any) according to the provisions at Point b.2, Clause 1, Article 17 of the Circular No. 39/2015 / TT-BTC for three consignments of export goods that are eligible for official price as reported by the Hanoi Customs Departmentin 1771 / HQHN-KTSTQ.
2. Post-customs clearance inspection at customs offices according to Article 142 of the Circular No. 38/2015 / TT-BTC to scrutinize and inspect other export shipments of Ban Phuc Ltd Coif the conditions for application of the official price stipulated in Point d, Clause 1, Article 17 of the Circular No. 39/2015 / TT-BTC are not satisfied, the tax determination, valuation, fixing tax, late payment (if any) according to the provisions at Point b.2, Clause 1, Article 17 of the Circular No. 39/2015 / TT-BTC.
3. To work concretely with the Ban Phuc Nikel Mine Co., Ltd to handle the case thoroughly and report on the results of implementation of Point 1, Point 2 above to the General Department of Customs before July 30,
The General Department of Customs would like to inform the Hanoi Customs Department to know and implement.
• Ministry of Natural Resources and Environment
For the reflection, the opinion of the Ban Phuc Nikel Co., Ltd: Consideration of the method of calculating taxes / fees for the company based on the actual data on the taxes / charges on the volume of exploitation. and some other issues of the company (No. 6 in Appendix I):
The Ministry of Natural Resources and Environment considers that the three contents proposed by the company belong to the resolution function of the Ministry of Finance. However, we recommend to reconsider: "The issuance amount of mining rights is simply as a one-time royalty, imposed once again as a huge initial investment tax on project”, Meanwhile taking again definition of "Mineral Exploitation Fee", as there is no determination of "issuance fee of mining rights" under the mineral law, and the issuance amount ofexploitation rights. Mineral mining is not a natural resource tax as stated by the Company. The payment of mineral mining rights is one of the necessary and sufficient conditions under the law on minerals to organize, individuals permitted to exploit minerals. The calculation of the right to exploit minerals shall be made in accordance with the regulations in Clause 2 of Article 77 of the Law on Minerals and the Decree No. 203/2013 / ND-CE dated 28 November 2013 of the Government stipulating the method of calculating and the level of issuance amount of exploitation rights *
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