Doanh nghiệp

Reply:

According to the provisions of Clause 5, Clause 10, Article 25 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government, Article 21 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of The Ministry of Finance shall change the use purpose as follows:

1. Implementation principle:

a) For export and import goods that are not subject to export tax, import tax, special consumption tax, value added tax, environmental protection tax or tax exemption, consider exemption from export tax. , import duties or tariff rates applied to tariff quotas have been released or customs clearance but then there are changes in non-taxable objects or purposes of tax exemption or consideration; apply tax rates according to tariff quotas; goods are raw materials and supplies imported for processing, production of export goods and temporarily imported and re-exported goods which have released goods or customs clearance but then changed the use purpose and transferred to domestic consumption then must declare a new customs declaration. Policies for managing export and import goods; tax policy for export and import goods implemented at the time of registration of new customs declarations, except for cases where the export and import goods management policies have been fully implemented at the time of registration of declarations. original

b) The transfer of domestic consumption or changes in the purpose of using the goods for which export and import procedures have been carried out shall be carried out only after the customs declarers complete the customs procedures for the new customs declarations.

c) Commodities when carrying out export or import procedures subject to export or import permits, when transferring domestic consumption or changing use purposes, must also be imported and exported by the licensing agency. password agreed in writing.

d) For goods which change the purpose of use or for domestic consumption, taxpayers must declare and pay tax and fine amounts (if any) according to regulations.

2. Responsibilities of customs declarants:

a) Submit the dossier for customs clearance including:

- Customs declaration as stipulated in Article 16 of Circular No. 38/2015 / TT-BTC.

- Permits of ministries or branches permitting to change the use purposes or export or import of goods under regulations must have permits: 01 original.

- Written agreement with the foreign party on the change of the purpose of use of the goods or the commercial invoice for the transfer of ownership of goods for processed goods, rented from the organization or fish. foreigner or a contract to buy and sell duty-free goods, not subject to tax, temporary import for re-export, temporary export for re-import: 01 copy.

b) To declare and pay in full the tax as prescribed in the new customs declaration and specify the number of customs declarations of the old export or import goods, the form of changing the use purposes or transferring the domestic consumption into the boxes. "Notes" section of electronic customs declarations or "Other notes" box on paper customs declarations.

In case of changing the purpose of use by re-exporting or transferring to objects not subject to tax or tax exemption, taxpayers must declare according to the above provisions, but not pay taxes.

In case the taxpayer changes the purpose of use, transfers domestic consumption but does not voluntarily declare and pay tax to the customs office, if the customs office or other functional agency checks and detects the person, Tax payment is subject to tax payable according to the original customs declaration and sanctioned according to current regulations. Taxpayers shall fully pay the outstanding tax amounts, late payment amounts and fines (if any) under decisions of customs offices.