Thông tư 116/2013/TT-BTC miễn thuế xuất khẩu mặt hàng da trăn có nguồn gốc từ gây sinh sản

THE MINISTRY OF FINANCE

Circular No. 116/2013/TT-BTC dated August 20, 2013 of the Ministry of Finance on guiding the exemption of export tax for products from python skin having originated from breeding

Pursuant to the Law on Import Tax and Export Tax dated June 14, 2005;

Pursuant to the Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government on detailing a number of articles of the Law on Import Tax and Export Tax;

Pursuant to the Decree No. 82/2006/ND-CP dated August 10, 2006 of the Government on management of export, import, re-export, introduction from the sea, transit, breeding, rearing and artificial propagation of endangered species of precious and rare wild fauna and flora;

Pursuant to the Decree No. 32/2006/ND-CP dated March 30, 2006 of the Government on management of endangered, precious and rare forest plants and animals;

Pursuant to the Decree No. 98/2011/ND-CP dated October 26, 2011 of the Government amending, supplementing a number of Articles of Decree on Agriculture;

Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

To implement under the direction of the Prime Minister in the Dispatch No. 4013/VPCP-KTTH dated May 21, 2013 of the Office of Government;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues the Circular guiding the exemption of export tax for goods from python skin having originated from breeding.

Article 1. Exemption of export tax

Exemption of export tax for goods from python skin having originated from breeding.

Article 2.Dossier, procedures

1. Dossier for tax exemption

When carrying out customs procedures for goods from python skin having originated from breeding, in addition to customs dossiers as stipulated under the Law of Customs, the customs declarant must submit and present the following documents:

a) The certificate of the farms for breeding of animal species granted by the local Forest Management Office: submit one copy, present the original one on the first time export at the Customs office where carrying out the customs procedures to compare.

b) The confirmation paper of the number of python having originated from breeding allowed to be slaughtered granted by the local forest management office each time when carrying out the export procedures: submit one copy, present the original one at the Customs office where carrying out the export procedures to compare;

c)CITES permits (Convention on international in endangered species of wild fauna and flora permit) granted by CITES Management Authority of Vietnam as stipulated under the Decree No. 82/2006/ND-CP dated August 10, 2006 of the Government on management of export, import, re-export, introduction from the sea, transit, breeding, rearing and artificial propagation of endangered species of precious and rare wild fauna and flora. Of which, code in box No. 9 of the permit clearly specifies the goods from dried or fresh python skin, in box No. 10 writes the symbol “II-C”, and in box No. 11 specifies the quantity of python skin permitted exporting: submit one copy, present the original one at the Customs office where carrying out the export procedures to compare.

2. Procedures for tax exemption

a) According to the regulations under this Circular and the current Law on Customs procedures: the tax payer must count and declare the tax amount that are exempt for each declaration the same as the cases that must pay tax. The Customs office shall base on the tax exemption dossier, the amount that are proposed to be exempt, compare with the current regulations to carry out the tax exemption procedures for each declaration as stipulated.

b) In case the Customs offices examine and detect the exported goods that are not under the subject of tax exemption as declared, the collection of export tax shall be based on the level of export tax as stipulated at the time of registering the exports declaration and violations shall be handled (if any) as stipulated.

Article 3. Effect

This Circular takes effect on October 04, 2013.

For the Minister

Deputy Minister

Do Hoang Anh Tuan