Chapter III
EXCISE TAX REFUND AND DEDUCTION
Article 6. Tax Refund
Excise tax refund complies with Article 8 of the Law on Excise Tax.
1. Goods temporarily imported for re-export as specified at Point a. Clause 1, Article 8 of the Law on Excise Tax include:
a/ Imported goods for which excise tax has been paid but which are still kept in warehouses or yards at border gates, are under customs supervision and will be re-exported abroad;
b/ Imported goods for which excise tax has been paid for transfer or sale abroad through Vietnam-based agents; goods imported for sale to foreign firms' vehicles on routes via Vietnamese seaports or to Vietnamese vehicles operating on international routes as prescribed by law;
c/ Goods temporarily imported for re-export by the method of temporary import for re-export. When they are re-exported, the excise tax amounts have been paid on the volumes of actually exported goods will be refunded;
d/ Imported goods for which excise tax has been paid. When they are re-exported abroad, the excise tax amounts already paid on the volumes of re-exported goods will be refunded;
e/ Goods temporarily imported for display at fairs, exhibitions or showrooms or for other purposes in a certain period under law for which excise tax has been paid. When they are re-exported, the paid excise tax amounts will be refunded.
In case goods temporarily imported for re-export are actually re-exported within the tax payment time limit specified by the law on import duty and export duty, excise tax needs not to be paid on the volumes of actually re-exported goods.
2. For goods which are raw materials imported for export production and processing, the excise tax amounts already paid on the volumes of raw materials used for the production of actually exported goods will be refunded.
3. Excise tax refund procedures, dossiers, order and competence for imported goods in cases specified in Clauses 1 and 2 of this Article are similar to those for import duty refund under the law on import duty and export duty.
4. Production and business establishments shall make tax finalization of overpaid excise tax amounts upon merger, separation, split-up, dissolution, bankruptcy, ownership change, assignment, sale, contracting or lease of state enterprises.
5. Tax refund specified at Point d. Clause 1, Article 8 of the Law on Excise Tax includes:
a/ Tax refund under competent agencies' decisions according to law;
b/ Tax refund under treaties to which the Socialist Republic of Vietnam is a contracting partv:
c/ Tax refund in case paid excise tax amounts are larger than payable excise tax amounts as prescribed by law.
Article 7. Tax deduction
1. Taxpayers that produce excise tax-liable goods from excise tax-liable raw materials may have excise tax amounts paid for raw materials deducted upon the determination of excise tax amounts payable at the stage of production. The deductible excise tax amounts are equal to amounts of excise tax on raw materials used for the production of goods sold.
2. Excise tax amounts will be refunded upon declaration for excise tax payment.
Tìm kiếm
Nghị định 26/2009/NĐ-CP (Bản Word)
Nghị định 26/2009/NĐ-CP (Bản Pdf)