Chương III: Thông tư 05/2012/TT-BTC Hoàn thuế, khấu trừ, giảm thuế tiêu thụ đặc biệt

Chapter III

EXCISE TAX REFUND, DEDUCTION AND REDUCTION

Article 7. Tax refund

Excise taxpayers may have the paid tax amounts refunded in the following cases:

1. Goods temporarily imported for re-export, including:

a/ Imports for which excise tax has been paid but which are still kept in warehouses or yards at border gates under customs supervision and will be re-exported abroad;

b/ Imports for which excise tax has been paid for delivery or sale abroad through Vietnam-based agents; goods imported for sale to foreign firms' vehicles operating on international routes via Vietnamese ports or to Vietnamese vehicles operating on international routes under the Government's regulations;

c/ Goods temporarily imported for re-export by the mode of temporary import for re-export. When they are re-exported, the excise tax amount already paid on the volume of actually re-exported goods will be refunded;

d/ Imports for which excise tax has been paid but re-exported abroad. When they are exported abroad, the excise tax amount already paid on the volume 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 for which excise tax has been paid. When they are re-exported, the paid excise tax amount will be refunded.

f/ Imports for which excise tax has been paid as declared but the volume of actually imported goods is smaller than declared; imports damaged or lost in the course of importation for plausible reasons for which excise tax has been paid.

g/ For imports failing to meet quality or category requirements under contracts or import licenses (at the fault of foreign goods owners) which have been inspected by competent, testing agencies and certified by foreign goods owners and are permitted for import, customs offices shall inspect and re-certify the payable excise tax amount. The overpaid tax amount, if any, will be refunded, and the insufficient tax amount, if any, will be added.

In case goods are permitted for re-export abroad, the excise tax amount already paid on the volume of re-exported goods will be refunded.

In case goods are returned to foreign parties within the time limit during which import duty payment is not required under regulations, customs offices shall conduct documentary examination and will not collect excise tax on the volume of imports returned to foreign parties.

2. For goods which are raw materials imported for export production and processing, the excise tax amount already paid on the volume of raw materials used for producing actually exported goods will be refunded.

The excise tax refund under Clauses 1 and 2 of this Article applies only to actually exported goods, and the procedures, dossiers, order and competence for refunding excise tax on imports are similar to those for import duty refund under the law on import duty and export duty.

3. When making tax finalization upon merger, separation, split-up, dissolution, bankruptcy, ownership transformation. assignment, sale, contracting or lease of state enterprises, production and business establishments that have overpaid excise tax amounts may request tax agencies to refund such amounts.

4. Excise tax will be refunded in the following cases:

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 party;

c/ Tax refund in case the paid excise tax amount is larger than the payable excise tax amount under regulations.

The procedures, dossiers, order and competence for excise tax refund under Clauses 3 and 4 of this Article comply with the Law on
Tax Administration and its guiding documents.

Article 8. Tax deduction

For a taxpayer that produces excise tax-liable goods from excise tax-liable raw materials, the excise tax amount already paid on imported raw materials or for raw materials directly bought from domestic producers may be deducted when determining the payable excise tax amount. The deductible excise tax amount is equivalent to the excise tax amount on raw materials used for producing goods sold.

For a taxpayer that concurrently produces gasoline, oil and petrochemical solvents from excise tax-liable raw materials, the excise tax amount already paid on imported raw materials or for raw materials bought from domestic producers may be deducted when determining the payable excise tax amount. The deductible excise tax amount is equivalent to the excise tax amount on raw materials used for producing goods sold.

Conditions for excise tax deduction are specified as follows:

- For cases of importing excise tax-liable raw materials for producing excise tax-liable goods, documents as a basis for excise tax deduction arc those on payment of excise tax at the stage of importation.

- For cases of purchasing raw materials directly from domestic producers:

+ Goods sale and purchase contract, clearly indicating that the goods are produced directly by the seller, copy of the seller's business registration certificate (containing the seller's signature and seal);

+ Via-bank payment documents;

+ Documents as a basis for excise tax deduction are value-added invoices issued upon goods purchase. The excise tax amount already paid by the buyer when buying raw material shall be determined to be the excise tax calculation price multiplied (x) by the excise tax rate; of which:

The deductible excise tax amount is equal to the excise tax amount already paid for raw material used for producing the goods sold.

Excise tax shall be deducted upon tax declaration. The payable excise tax amount is determined according to the following formula:

Example 8:

In a tax declaration period, establishment A has the following operations:

+ Importing 10,000 liters of liquor and paying an excise tax amount of VND 250 million upon importation (based on the receipt of excise tax payment at the stage of importation).

+ Ex-warehousing 8,000 liters for producing 12,000 bottles of liquor.

+ Selling 9,000 bottles of liquor; the excise tax amount payable for these 9,000 bottles is VND 350 million.

+ The excise tax amount already paid at the stage of importation of liquid liquor for 9,000 sold bottles of liquor is VND 150 million.

So, the excise tax amount payable by establishment A is this period will be:

VND 350 million - VND 150 million = VND 200 million.

In case the excise tax amount already paid for raw materials equivalent to products sold in the period cannot yet be accurately determined, the previous period's data may be used to temporarily calculate the deductible excise tax amount which shall be re-determined based on the actual data at the end of the quarter or year. In all cases, the deductible excise tax amount must not exceed the excise tax amount calculated for raw materials according to techno-economic norms of products. Producers shall register products' techno-economic norms with their managing tax agencies.

Article 9. Tax reduction

Excise tax reduction complies with Article 9 of Law No. 27/2008/QH12 on Excise Tax.

Excise tax reduction procedures and dossiers comply with the Law on Tax Administration and its guiding documents.