PART B
TAX BASES, TAX CALCULATION METHODS
I. GOODS SUBJECT TO THE APPLICATION OF AD VALOREM TAX RATES:
1. Tax bases:
1.1. Quantity of imports or exports:
The quantity of imports or exports used as a tax base is the actually imported or exported quantity of goods.
1.2. Dutiable value:
1.2.1. For exports, the dutiable value is the selling price at the export border-gates (FOB or DAF price), exclusive of insurance (I) and freight (F).
1.2.2. For imports, the dutiable value is the actual payable prices up to the first border gate of importation and determined by applying in the sequential order six methods of determining the dutiable value specified from Section I to Section VI, Appendix 1 to this Circular, immediately stopped at the method by which the dutiable value finally is determined.
Where the customs declarant files a written request, the order of application of the methods of determining the dutiable value provided for in Section IV or Section V in Appendix 1 to this Circular may be reversed.
1.3. Tax rates:
1.3.1. Export tax rates: Export tax rates are specified for every goods item in the Export Tax Tariffs promulgated by the Ministry of Finance.
1.3.2. Import tax rates: Import tax rates, specified for every goods item, include preferential tax rates, special preferential tax rates and ordinary tax rates:
1.3.2.1. Preferential tax rates are applicable to imported goods originated from countries or groups of countries or territories which implement most-favored-nation treatment in trade relations with Vietnam (these countries, groups of countries and territories are publicized by the Ministry of Trade). Preferential tax rates are specified for every goods item in the Preferential Import Tariffs promulgated by the Ministry of Finance. Taxpayers shall declare the origin of goods by themselves and be answerable before law therefor.
1.3.2.2. Special preferential tax rates are applicable to imported goods originated from countries, groups of countries or territories which implement specially preferential treatment concerning import tax rates with Vietnam under the regime of free trade areas, tariff alliance, or aiming to facilitate border trade flows and other cases of special preferential treatment.
Conditions for application of specially preferential tax rates:
- Imported goods must have certificates of origin (C/O) from countries, groups of countries or territories which have reached agreements with Vietnam on specially preferential treatment concerning import tax rates. For goods originating from countries, groups of countries or territories which have reached agreements with Vietnam on specially preferential treatment concerning import tax rates, the total value of each batch of which does not exceed USD 200, C/Os shall not be required.
- Imported goods must be items specified in the agreements and meet all conditions stated in such agreements.
- Certificates of goods (C/Os) must be compliant with current provisions of law on origin of goods;
- Other conditions (if any) for application of specially preferential tax rates shall comply with specific provisions in separate guiding documents applicable to each particular country, group of countries or territory with which Vietnam has reached an agreement on specially preferential tax rates.
1.3.2.3. Ordinary tax rates are applicable to imported goods originating from countries, groups of countries or territories which do not implement most-favored nation treatment or special treatment regarding import tax toward Vietnam.
The uniformly applied ordinary tax rate is 150% of the preferential tax rate of each goods item specified in the Preferential Import Tax Tariffs.
Ordinary tax rate = Preferential tax rate x 150%
The classification of goods for the purpose of determining different tax rates stated at Point 1.3 of Section I must abide by the goods classification principles provided for in separate guiding documents promulgated by the Ministry of Finance.
1.3.3. Apart from being subject to tax under Points 1.3.2.1, 1.3.2.2 and 1.3.2.3 of this Section, if goods are excessively imported into Vietnam, are subsidized, dumped or there is discrimination against Vietnamese exports, anti-dumping tax, anti-subsidy tax, anti-discrimination or safeguard tax shall be imposed in accordance with separate guiding legal documents.
2. Tax calculation methods:
On the basis of the actually imported or exported quantity of each goods item stated in the customs declaration, the dutiable value and the tax rate of the goods item concerned, the payable tax amount shall be determined according to the following formula:
Actually imported or
Payable exported quantity of Dutiable value Tax rate of the
import or = units of each goods x of each x goods item
export tax item specified in the unit of goods concerned
customs declaration
Where the actually imported or exported quantity of goods is different from that indicated in the commercial invoice due to the characteristics of goods in compliance with the goods delivery conditions and payment conditions stated in the goods sale and purchase contract, the payable import or export tax shall be determined on the basis of the value actually paid for the imported or exported goods and the tax rate of the goods item concerned.
For example: In a commercial invoice of petrol-importing enterprise A, the value actually paid for an imported lot of petrol is: 100 liters of petrol x VND 6,000/liter = VND 600,000. However, upon customs clearance, the actually imported volume of petrol is 95 liters in compliance with the goods delivery conditions and payment conditions stated in the goods sale and purchase contract. In this case, the payable tax shall be determined on the basis of the amount of VND 600,000 actually paid for the imported lot of petrol and the import tax rate of petrol.
II. GOODS SUBJECT TO ABSOLUTE TAX:
1. Tax bases:
1.1. Quantity of imported or exported goods:
The quantity of imported or exported goods used as a tax base is the actually imported or exported quantity of each goods item on the list of goods subject to absolute tax.
1.2. Level of absolute tax per unit of goods
2. Tax calculation method:
The amount of absolute tax payable for goods subject to absolute tax shall be determined according to the following formula:
Payable import or export tax amount = Actually imported or exported quantity of units of each goods item written in the customs declaration x Level of absolute tax per unit of goods
Tìm kiếm
Thông tư 113/2005/TT-BTC (Bản Word)