Is it possible to apply the mechanism of export processing enterprises before being certified by the customs authority as eligible?
According to the General Department of Vietnam Customs, Clause 1, Article 30 of Decree 82/2018/ND-CP dated May 22, 2018 of the Government stipulates that: Export processing zones and export processing enterprises are subject to separate customs areas and non-tariff zones, except for separate regulations applicable to non-tariff zones within border economic zones. The export processing enterprise is specified in the investment registration certificate or in the written document of the investment registration agency in the case of not having to carry out the procedures for issuance of an investment registration certificate. The investment registration agency should consult the competent customs authority on the possibility of satisfying conditions for customs inspection and supervision before issuing the investment registration certificate or certifying in writing to investors.
With these regulations, if the customs authority has no opinion on the ability of the enterprise to satisfy the conditions for customs inspection and supervision, the enterprise would not be entitled to the tax policy applicable to the non-tariff zones as regulated Decree No. 1, Article 30 of Decree No. 82/2018/ND-CP.
Professional activities at Vinh Phuc Customs Branch. Photo: N.Linh |
To deal with the problems of enterprises, in Clause 3, Article 28a, the draft decree amending and supplementing Decree 134/2016/ND-CP is prescribing the direction: “Investors implementing investment projects (including new investment projects and expansion projects) are entitled to the tax policy applicable to non-tariff zones in accordance with the Law on Import and Export Tax from the time of issuance or amendment of the Investment Registration Certificate or decision on investment policy if it is specified in the Investment Registration Certificate or the decision on investment policy as an export processing enterprise.”
Also in Clause 7, Article 28a of the draft decree stipulates: “Cases mentioned in Clauses 5 and 6 of this article have not applied tax policies yet for non-tariff zones from the time of grant or modification of Investment Registration Certificate or decision on investment policy and cases where enterprises have paid tax on imported goods before the time of customs authority's issued written confirmation of their ability to meet conditions for customs inspection and supervision in accordance with the provisions of Clause 1, Article 30 of Decree No. 82/2018/ND-CP, after the enterprise satisfies the conditions for customs inspection and supervision as prescribed in Clause 1 of this Article, the enterprise would be entitled to receive the tax pay in accordance with the provisions on handling of overpaid tax amounts of the tax administration law.”
Therefore, the General Department of Vietnam Customs emphasized that from the time the Decree amending and supplementing Decree 134/2016/ND-CP was issued and came into effect, firms should contact the customs authority to be handled overpaid tax in accordance with the law on tax administration.
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