Recommendations on considering extendtion to the export tax payment deadline until the end of 2020 in order to create conditions for enterprises to have more capital resource for export activities.
Responded by units: The Ministry of Finance;The general Department of Taxation
Official letter: No 7802/BTC - CST;10730/BTC-TCT, dated: 2020-06-26
Regarding the proposal to extend the export tax payment deadline: In order to develop the economy and develop domestic production, the Government has proposed many solutions and policies, including policies to encourage export of goods. Therefore, basically the exported goods have no export tax (to reduce costs and export product price) except for some items with export tax which are those that need to be restricted from export or to protect the environment. ecological field. Currently, the Export Tariff has 211 groups of goods out of a total of more than 5000 groups of goods on the list of import and export goods subject to export tax and 211 these groups of non-renewable mineral resources, which need to be restricted. Export as well as to protect the environment, to protect raw materials and supplies that are precious and rare resources for domestic economic development. Therefore, the extension of export and export taxes is not in line with the orientation and principles. to develop export tax policies as mentioned above.
Regarding the request for value-added tax refund: In Clause 3, Article 1 of Law No. 106/2016 / QH13 amending and supplementing a number of articles of the Law on VAT, the Law on Special Consumption Tax (SCT) and the Law on Tax Administration Tax refund terms are as follows:
3. Clause 1 and Clause 2 Article 13 is amended and supplemented as follows:
1. Business establishments that pay value-added tax by the rental deduction method, if having input value-added tax books that have not been fully credited in a month or a quarter, may credit them in the following period.
In case a business establishment has registered carefully to pay value-added tax by the deduction method has a new investment project, is in the investment stage and has value-added tax on purchased goods and services. Used for investments that have not been deducted and the remaining tax amount is three hundred million dong or more, value added tax will be refunded ...
2. If a business establishment has exported goods or services in a month or quarter, if it has a non-deductible input value-added tax amount of three hundred million dong or more, it shall be entitled to a monthly VAT refund. Quarterly, except for the case where goods are imported for export or exported without being exported within the customs operating area in accordance with the Law on Customs. Tax refund shall be made first, and checking later on whether the taxpayer produces exported goods. violation of tax and customs laws for two consecutive years; Taxpayers are not subject to high risks in accordance with the Law on Tax Administration. "
Pursuant to the above provisions, the VAT law only stipulates the refund of input VAT on exported goods and services and input VAT on investment projects in the investment stage. Accordingly, the recommendations for VAT refund for a number of industries affected by the Covid-19 epidemic is inconsistent with the provisions of the Law on VAT and beyond the authority of the Government and the Government’s Prime Minister.
• General Department of Taxation
With the export priority policy, according to the current regulations, most of the exported goods are not on the list of items subject to export tax or have an export tax rate of 0%. For goods subject to export tax, they are mainly goods discouraged from export such as minerals, hides or rare products that need protection.
In addition, the analysis of statistical data for the period 2015-2019 shows that the proportion of budget revenues from export taxes to the total budget revenues from import and export activities is not much (not more than 3%).
Therefore, the solution to extend the deadline for paying export tax does not really have special significance in the sectors affected by the Covid-19 epidemic such as aviation, tourism, and transportation.
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