Quyết định 788/QĐ-BTC của Bộ Tài chính về việc công bố thủ tục hành chính mới ban hành về xuất khẩu vàng trang sức, kỹ nghệ và các sản phẩm khác bằng vàng thuộc các nhóm 71.13, 71.14, 71.15 trong lĩnh vực thuế quan thuộc thẩm quyền giải quyết của Bộ Tài chính

THE MINISTRY OF FINANCE

Decision No. 788/QD-BTC dated April 27, 2015 of the Ministry of Finance on promulgating new administrative procedures on export of gold jewelry, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule in the field of customs under the authority of Ministry of Finance

Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decree No.63/2010/ND-CPdated June 08, 2010 of the Government on controlling administrative procedures and the Decree No.48/2013/ND-CPdated May 14, 2013, amending and supplementing a number of articles of the Decrees concerning control of administrative procedures;

Pursuant to the Circular No. 36/2015/TT-BTC dated March 23, 2015 amending the export tax rates applicable to gold jewelry, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule;

Pursuant to the Circular No.38/2015/TT-BTCdated March 25, 2015 of the Ministry of Finance customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods;

At the proposal of the Director of the Taxation Department and the director of the Legal Affairs Department,

DECIDES:

Article 1.To promulgate together with this Decision a new administrative procedure applicable to gold jewelry, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule in the field of customs under the state management of Ministry of Finance (attached with Appendix).

Article 2.This Decision takes effect on May 07, 2015.

Article 3.The Director of the Taxation Department, director of the Legal Affairs Department, Chairman of the Office of ministries, Director of Financial Informatics and Statistics Department, General Director of Customs and other related units shall implement this Decision.

For the Minister

Deputy Minister

Vu Thi Mai

NEWLY PROMULGATED ADMINISTRATIVE PROCEDURES UNDER THE MANAGEMENT OF MINISTRY OF FINANCE

(Promulgated together with the Decision No. 788/QD-BTC dated April 27, 2015 of the Minister of Finance)

1. List of newly promulgated administrative procedures under the management of Ministry of Finance

2. Specific contents of newly promulgated administrative procedures under the management of Ministry of Finance

- Orders: According to the Circular No.38/2015/TT-BTCdated March 25, 2015 of the Ministry of Finance customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods (Circular No.38/2015/TT-BTC);

- Procedures: According to the Circular No.38/2015/TT-BTCof Ministry of Finance;

- Documents: customs documents for exported goods shall be implemented according to the Circular No.38/2015/TT-BTCof the Ministry of Finance. Besides, the results on testing gold content of under 95% issued by the organizations in charge of assessing gold content in jewelry and goldsmiths’ wares as stipulated under Clause 2, Article 2 of the Circular No.36/2015/TT-BTC(present the original one to contrast, submit 01 copy to the customs department).

- Settlement time: as stipulated under the Circular No.38/2015/TT-BTCof the Ministry of Finance;

- Subjects: Enterprises exporting gold jewelryandgoldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule that have gold content of under 95% and declare the export tax at 0%. It is not applied for enterprises that export under the form of export processing, or being qualified to be determined to produce from the entire imported, exported material under the form of export production.

- Performing agency: Department of Customs, sub-department of customs of provinces, cities;

- Results of performing administrative procedures: According to the Circular38/2015/TT-BTCof the Ministry of Finance;

- Requirements, conditions of performing administrative procedures: the testing results of gold content under 95% issued by organizations in charge of assessing gold content in jewelry and goldsmiths’ wares include: Quality Assurance and Testing Center 1, Quality Assurance and Testing Center 3, Doji Institute & Laboratory for Gemology and Jewelry, A Chau Commercial Bank – Gold Center or organization appointed by the Directorate for Standards, Metrology and Quality.

- Legal bases of administrative procedures:

+ Circular No.38/2015/TT-BTCdated March 25, 2015 of the Ministry of Finance customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods.

+ Circular No. 36/2015/TT-BTC dated March 23, 2015 amending the export tax rates applicable to gold jewelry, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule;