{"id":13776,"date":"2021-04-06T01:21:37","date_gmt":"2021-04-06T01:21:37","guid":{"rendered":"https:\/\/bizlawyer.vn\/cases-of-not-collecting-import-tax-or-export-tax"},"modified":"2021-07-27T03:13:34","modified_gmt":"2021-07-27T03:13:34","slug":"cases-of-not-collecting-import-tax-or-export-tax","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/cases-of-not-collecting-import-tax-or-export-tax","title":{"rendered":"Cases of not collecting import tax or export tax"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On March 11, 2021, the Government issued Decree No. 18\/2021\/N\u0110-CP amending and supplementing a number of articles of the Government&#8217;s Decree No. 134\/2016\/ND-CP dated September 1, 2016, detailing a number of articles and the enforcement of the Law on Import and Export Tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accordingly, the Decree has added provisions on the cases of not collecting import tax and export tax, specifically as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><i>Tax is not collected for goods subject to tax refund but tax has not been paid as:<\/i><\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">+Tax refund for exported goods that must be re-imported;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+Tax refund for imported goods that be re-exported;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+Tax refund for on machinery, equipment, tools, vehicles of organizations and individuals permitted to temporarily import for re-export;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+Tax refund for goods initially imported for business operation but eventually used for manufacture of exports;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+Tax refund for taxpayers that have paid import tax or export tax but do not have imported or exported goods or import or export less than the taxable import or export goods; No tax refund for the case with the minimum tax amount;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><i>Tax is not collected for goods not subject to import or export tax as:<\/i><\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">+Tax refund for exported goods that must be re-imported;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+Tax refund for imported goods that be re-exported;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This Decree takes effect on April 25, 2021.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On March 11, 2021, the Government issued Decree No. 18\/ [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14314,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-13776","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=13776"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13776\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/14314"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=13776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=13776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=13776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}