Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 2, Phường An Khánh, TP. Thủ Đức, TP.HCM
ĐT: 0988 6666 87 Hotline: (028) 22335566
Email: info@logisticsh-a.com
MST:
0312931533
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RECRUITMENT - RECOVERY FOR IMPORT AND EXPORT
Proposal for tax exemption for damaged materials, returned and destroyed products.
Reply:
According to the General Department of Customs, presently, the provisions on tax treatment for damaged raw materials, supplies, returned and destroyed goods of processed and exported goods are differentiated.
Specifically, for exported processed goods at Point e, Clause 1, Article 10 of Decree 134/2016 / ND-CP stipulating imported goods for processing but allowed to be destroyed in Vietnam and actually destroyed. import tax.
For export production goods, the General Department of Customs issued Official Letter No. 8127 / TCHQ-TXNK dated December 13, 2017 guiding the provincial and municipal Customs Departments. Accordingly, regarding import duties, provincial and municipal customs departments shall comply with Clause 7, Article 16 of the Law on Export Tax and Import Tax No. 107/2016 / QH13 and Article 12 of Decree 134/2016 / ND-CP of the Government. .
If goods are imported raw materials, supplies or components that are no longer in use, they must be destroyed, imported raw materials, supplies and components have been brought in. If they produce semi-finished products or finished products but are damaged, they must be destroyed and must declare and pay import tax (except for discarded materials and faulty products collected during the production process, which are within the actual norms in accordance with Article 55 Circular 38/2015 / TT-BTC amended and supplemented in Clause 35 Article 1 of Circular 39/2018 / TT-BTC stipulates that the actual production norm is the actual amount of raw materials and supplies used. to process and produce a unit of export products, enterprises are exempt from import tax).
According to: Customs Department
Bài viết khác
NATIONAL CELEBRATION HOLIDAY NOTICE 2/9
31/08/2019 10:06
On National Day, September 2, Logistics Company H-A will take a public holiday on
Monday, September 2, 2019
and start working normally on
Tuesday, September 3, 2019.
Chi tiết
RECRUITMENT
13/03/2019 08:47
LOGISTICS COMPANY H-A RECRUITMENT LOCATION SALES LOGISTICS
Salary: 7,000,000 - 12,000,000 VND + bonus
- Experience: Over 1 year experience
- Career: Business, import and export, Foreign trade
- Number of recruitment: 1
- Sex: Male / female
- Working time: Administrative hours
Chi tiết
LOGISTICS H-A JOIN THE CHARITY PROGRAM AT LAM DONG
23/07/2018 10:37
On May 18th, 2018, Logistics HA Company cooperated with Tanimex Group and Thien Nhan Poor Patient Association under the Sponsoring Association for Poor Patients in Ho Chi Minh City and some businesses visited and giving gifts to orphans who are being raised at Madagui Social Protection Center and giving gifts to 200 ethnic minority households and disadvantaged households in Da Oai District.
The total cost of the volunteer program is nearly VND 200 million with each gift worth VND 500,000 including cash and all kinds of necessities.
Chi tiết
LOGISTICS H-A HAPPY OPENING DAY
04/06/2015 15:07
On November 9th, 2014, Logistics H-A P Import Export Production Trading Co., Ltd. held the inauguration ceremony of the company's establishment day.
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Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 2, Phường An Khánh, TP. Thủ Đức, TP.HCM
0988 6666 87
info
@logisticsh-a.com
Hotline:
(028) 22335566
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0988 6666 87