Thông tư 91/2002/TT-BTC của Bộ Tài chính bổ sung, sửa đổi Thông tư số 68/2001/TT-BTC ngày 24/8/2001 của Bộ Tài chính hướng dẫn hoàn trả các khoản thu đã nộp ngân sách nhà nước

CIRCULAR

AMENDING AND SUPPLEMENTING CIRCULAR No. 68/2001/TT-BTC OF AUGUST 24, 2001 GUIDING THE REFUND OF COLLECTED AMOUNTS ALREADY REMITTED INTO THE STATE BUDGET

For the refund of collected export or import goods price difference amounts already over-remitted into the State budget, the Finance Ministry hereby guides amendments and supplements to Circular No.68/2001/TT-BTC of August 24, 2001 guiding the refund of collected amounts already remitted into the State budget, as follows:

I. To supplement Item 1.3, Point 1 and add Points 8 and 9 to Section I of the Finance Ministry’s Circular No.68/2001/TT-BTC of August 24, 2001 as follows:

"1.3. The collected amounts shall be refunded when the clearing thereof against the

The refund of collected export or import goods price difference amounts over-remitted into the State budget shall be effected by the Finance Ministry (the customs offices shall not refund such amounts to the units in form of clearing them against the export or import goods price difference amounts to be collected and remittable into the State budget from the following period’s export or import goods lots)."

"8. The units collected export or import goods price difference amounts already remitted into the State budget are larger than their remittable collected price difference amounts in the following cases:

- Due to errors made by the units in the course of self-declaration for calculating collected export or import goods price differences to be remitted into the State budget with the customs offices upon

- Actually exported or imported goods volumes are smaller than those inscribed in the customs declaration forms.

- The customs offices decide to reduce export or import tax due to the decrease of export or import tax calculation prices as compared with tax calculation prices declared by the units themselves upon carrying out the goods exporting or importing procedures.

- Due to errors made by the customs offices in the course of calculating and collecting export or import goods price differences.

- Under the Prime Minister’s or competent authorities decisions on reduction or non-collection of export or import goods price differences for goods items actually exported or imported and the collected export or import goods price differences have already been remitted into the State budget."

"9. The refund of collected price differences for materials and raw materials imported for the production or processing of export goods shall be effected according to the provisions of the Finance Ministry’s Circular No.18/2001/TT-BTC of March 22, 2001 guiding the non-collection or refund of price differences collected for materials and raw materials imported for the production or processing of export goods and Circular No.74/2001/TT-BTC of September 22, 2001 amending and supplementing Circular No.18/2001/TT-BTC of March 22, 2001."

II. To supplement the content guiding refund-requesting dossiers and procedures for refunding the collected price differences already over-remitted into the State budget, as follows:

1. Regarding the issuance of decisions on refunding the collected price differences already over-remitted into the State budget, the Finance Ministry shall authorize the customs offices to consider and decide.

2. Dossiers and procedures for refunding collected price difference amounts already over-remitted into the State budget shall be the same as the dossiers and procedures for refunding collected amounts on export or import goods, already remitted into the State budget and specified at Point I, Section E of the Finance Ministry’s Circular No. 172/1998/TT-BTC of December 22, 1998 guiding the implementation of the Government’s Decrees No. 54/CP of August 28, 1993 and No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law on Export Tax and Import Tax and the Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax as well as the provisions at Points 1 and 2, Section II of the Finance Ministry’s Circular No.68/2001/TT-BTC of August 24, 2001 guiding the refund of collected amounts already remitted into the State budget.

III.This Circular takes effect 15 days after its signing. The collected export or import goods price difference amounts over-remitted into the State budget before the effective date of this Circular shall be considered and refunded according to the provisions of this Circular.