Chương II Nghị định 08/2015/NĐ-CP: Chế độ ưu tiên đối với doanh nghiệp

Chapter II

PRIORITY GIVEN TO ENTERPRISES

Article 9. Priority

1. This priority shall conform to regulations laid down in Article 43 of the Customs Law.

2. Enterprises given priority by customs authorities and harbour warehousing agencies shall be permitted to get procedures for shipping and taking delivery of their cargos as well as customs examination and supervision procedures completed first.

3. With respect to cargos subject to specialized examinations, the above-mentioned enterprises shall be entitled to keep them stored in such enterprises' warehouses while waiting for the result of specialized inspection, unless the law on specialized inspection allows such cargos to be examined at the border checkpoint. In case cargos are required to undergo specialized examinations at the border checkpoint, such examinations shall be prioritized.

Article 10. Requirements for eligibility to be given priority

1. Compliance with the law on customs and taxation

Within a period of 02 consecutive years from the date on which enterprises file their applications for recognition of enterprises’ eligibility for priority, these enterprises have not committed any of the following violations against the law on taxation and customs to an extent that punitive measures shall be applied:

a) Tax evasion; tax fraud; goods smuggling and illicit trafficking across the border;

b) Administrative violations which are committed in the form and on which penalty rates are imposed ultra vires the Head of Customs Sub-departments and others who hold the equivalent title.

2. Compliance with the law on accounting and auditing:

a) Conformity with accounting principles under regulations set out by the Ministry of Finance;

b) Annual financial statements that must be audited by auditing companies that meet requirements for rendering auditing services under legal regulations on independent audit. An audit opinion about a financial statement as expressed in an audit report must be an unqualified opinion in accordance with Vietnam’s Audit Standards.

3. Internal audit:

Enterprises must devise and maintain the system and process for managing, monitoring and controlling actual operations in all of their export and import supply chains.

4. Export and import turnover:

a) Export and import enterprises must record the turnover of USD 100 million per annum;

b) Enterprises that export made-in-Vietnam products must record the turnover of USD 40 million per annum;

c) Enterprises that export agricultural, aquatic products manufactured or cultivated in Vietnam must record the turnover of USD 30 million per annum;

d) In respect of enterprises that render customs brokerage services, the number of customs declaration forms to be filled out under customs procedures in a year must equal 20,000 sheets per annum.

The export and import turnover stipulated at Point a, b, c and d of this Clause must be the average turnover recorded over 02 consecutive years till the date on which enterprises file their applications, exclusive of the turnover recorded from entrusted export and import.

5. Requirements relating to export and import turnover as stipulated in Clause 4 of this Article shall not be applied to enterprises licensed to be high-technology enterprises by the Ministry of Science and Technology in accordance with regulations laid down in the Law on High Technology.

6. The Ministry of Finance shall consider giving priority to enterprises under regulations enshrined in Article 9 hereof on imports in order to execute key investment projects under the Prime Minister’s directions before granting the investment licence to projects that enter the preliminary construction stage.

Article 11. Procedures for recognition, renewal, temporary suspension and cessation of priority given to an enterprise

1. Application for priority that an enterprise must file shall include the following documentation:

a) The application form issued by the Ministry of Finance: 01 original;

b) The comprehensive and statistical report on export and import operations of such enterprise that has been compiled over 02 latest years by completing the form issued by the Ministry of Finance: 01 original;

c) The report on compliance with the Law on Customs, Taxation and Accounting that has been compiled over 02 latest years by completing the form issued by the Ministry of Finance: 01 original;

d) The financial statement that has been audited over 02 latest years: 01 copy;

dd) The audit report that has been compiled over 02 latest years: 01 copy;

e) The inspection conclusion towards that enterprise’s operations in over 02 latest years: 01 copy;

g) The full description of internal control system including the process for managing, monitoring and controlling actual operations in all of that enterprise’s export and import supply chains: 01 copy;

h) Awards, certificates of merit, certificates of quality (if any): 01 copy.

2. Verification and recognition of an enterprise’s eligibility for priority

a) Within a period of 30 days from the date on which sufficient documentation has been filed in accordance with regulations laid down in Clause 1 of this Article, the General Department of Customs shall carry out the verification and come to conclusion concerning the recognition of that enterprise’s eligibility for priority.

In complicated situations when consultation with relevant Ministries and agencies is required, the deadline for such verification is likely to be extended for below 30 days;

b) Upon verifying that such enterprise is eligible for priority, the Director of the General Department of Customs shall make a decision on such enterprise's recognized priority.

This decision shall remain valid for a period of 03 years from the decision-making date and automatically be extended for another 03 successive years provided that the enterprise sustains their conformity to regulatory requirements.

3. Temporary suspension of priority given to an enterprise: If such enterprise is notified by customs authorities that they have yet to fulfill their responsibilities in accordance with Article 45 of the Customs Law, temporary suspension of priority decided by these customs authorities shall become effective for a period of 60 days.

4. Cessation of priority given to an enterprise

An enterprise shall be subject to cessation of priority if:

a) That enterprise has not sustained their conformity to regulatory requirements for eligibility to be given priority as stipulated in Article 10 hereof;

b) That enterprise continues failing to comply with regulations laid down in Article 45 of the Customs Law after the temporary suspension ends;

c) That enterprise files an application for cessation of priority.

If an enterprise is subjected to cessation of priority, the General Department of Customs shall not consider or give recognized priority to this enterprise.

Article 12. Management of a priority-given enterprise

1. Responsibilities of customs authorities for carrying out activities relating to priority given to an enterprise:

a) Tracking, collecting, analyzing data or information on that enterprise's operations in order to provide guidance on improving such enterprise's capability of complying with laws, early identify any shortcoming for the purpose of promptly having it remedied and sustaining conformity to requirements for such enterprise’s eligibility to be given priority;

b) Cooperating with that enterprise in immediately handling any difficult that may arise;

c) Collaborating with harbour warehousing agencies in prioritizing procedures for shipping and taking delivery of cargos as well as customs examination and supervision that a priority-given enterprise must follow.

2. Responsibilities of a priority-given enterprise:

a) Strictly observing the law on customs, taxation, accounting and audit;

b) Strictly following the reporting regime in accordance with regulations laid down in Clause 1, 3 Article 45 of the Customs Law;

c) Exchanging information with customs authorities in order to report any difficulty that may arise (if any), and issues relating to maintenance of requirements that that enterprise must met to become eligible to be given priority;

d) Checking, self-inspecting, identifying and correcting any fault, and submitting a report on fault identification and correction to customs authorities.