Thông tư 149/2010/TT-BTC hướng dẫn về thuế giá trị gia tăng và quản lý hải quan đối với hàng hóa, dịch vụ bán tại khu cách ly do Bộ Tài chính ban hành

CIRCULAR

GUIDING VALUE ADDED TAX AND CUSTOMS ADMINISTRATION APPLICABLE TO GOODS AND SERVICES SOLD IN ISOLATED AREAS

Pursuant to June 29, 2001 Law No. 29/2001/ QH11 on Customs, and June 14. 2005 Law No. 42/2005/QH 11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to November 29, 2006 Law No. 78/ 2006/QH11 on Tax Administration;
Pursuant to the Government's Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision;
Pursuant to the Government's Decree No. 85/ 2007/ND-CP of May 25, 2007, detailing a number of articles of the Tax Administration Law;
Pursuant to the Government's Decree No. 123/2008/ND-CP of December 2, 2008, detailing and guiding a number of articles of the Value-Added Tax Law;
Pursuant to the Prime Minister's Decision No. 24/2009/QD-TTg of February 17. 2009, promulgating the Regulation on trading in duty free goods;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27. 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides value-added tax and customs administration applicable to goods and services sold in isolated areas as follows:

Article 1. Scope of regulation

This Circular guides value-added tax and customs administration applicable to goods and services produced in Vietnam and goods for which import procedures have been completed and which are permitted for circulation in accordance with Vietnamese laws (below referred to as duty-paid imports) sold in isolated areas in international airports and seaports, road or railway border gates (below referred to as isolated areas) to passengers on exit or in transit.

Article 2. Value-added tax rate

Goods and services produced in Vietnam and duty-paid imports supplied by traders and sold in isolated areas are eligible for the value-added tax rate of 0%.

Article 3. Customs procedures for goods and services sold in isolated areas

Traders selling goods in isolated areas are not liable to carry out customs procedures for these goods upon bringing them into or out of isolated areas for retail to passengers on exit or in transit, but shall:

1. Sell goods for eligible subjects.

2. Make a daily list of retailed goods and services according to form No. 01 enclosed with this Circular (not printed herein) and issue goods sale invoices at the end of every day: make a list of invoices and vouchers of sold goods and services according to form No. 01-l/GTGT enclosed with the Finance Ministry's Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of a number of articles of the Tax Administration Law and the Government's Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Tax Administration Law in order to report them to customs offices through a computer network connected with that of customs offices which manage their stores.

3. On the last day of every month, based on daily reports on sale of goods and services, make a monthly report on sale of goods according to export goods declarations (coded HQ/2002-XK) and submit it to customs offices which manage their stores.

4. Based on connected computer network's data on retailed goods and services of traders in isolated areas, customs offices shall inspect contents of monthly reports on trade of goods and services to certify the actual exportation for traders in isolated areas.

Article 4. Conditions on trading in goods and services in isolated areas

In addition to general conditions specified by law, traders selling goods in isolated areas must have a computer system networked among goods and service selling stores and district-level customs departments managing the sale of goods and services in isolated areas.

Article 5. Effect

1. This Circular takes effect 45 days from the date of its signing and applies from the effective date of the Government's Decree No. 123/2008/ND-CP of December 2. 2008, detailing and guiding a number of articles of the Value-Added Tax Law.

2. Matters not guided in this Circular and those not contrary to this Circular comply with the Finance Ministry's Circular No. 129/2008/TT-BTC of December 26. 2008, guiding a number of articles of the Value-Added Tax Law and guiding the implementation of the Government's Decree No. 123/2008/ND-CP of December 2. 2008, detailing and guiding a number of articles of the Value-Added Tax Law and the Finance Ministry's Circular No. 120/2009/TT-BTC of June 16, 2009, guiding the application of the Regulation on trading in duly-free goods promulgated together with the Prime Minister's Decision No. 24/2009/QD-TTg of February 17. 2009.

3. The general directors of Customs and Taxation shall direct directors of customs departments and tax departments of concerned provinces and cities in organizing, managing, supervising and implementing contents guided in this Circular.-