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Amending and supplementing the procedures, documents, order and authority for giving refunds of special consumption tax

VGP - The Government introduced Decree No. 14/2019/ND-CP (“Decree 14”) amending and supplementing Decree No. 108/2015/ND-CP dated October 28, 2015 detailing and guiding some articles of the Law on special consumption tax and the Law amending and supplementing some articles of the Law on special consumption tax (“Decree 108”).

05/24/2019 07:34

Question: What are updated procedures, documents, order and authority for giving refunds of special consumption tax?

Answer: Decree 14 amends and supplements some regulations on the procedures, documents, order and authority for giving refunds of special consumption tax, specifically:  

- The procedures, documents, order and authority for giving refunds of special consumption tax imposed on the products which are temporarily imported for re-export will be in accordance with the regulation on refunds of import duties in Article 34 of Decree No. 134/2016/ND-CP dated 01 September 2016 by the Government, which details some articles and the implementation of the Law on import and export duties and its amending and supplementing documents (if any);

- The procedures, documents, order and authority for giving refunds to special consumption tax imposed on the products which are raw materials imported for producing and processing exports will be in accordance with the regulation on refunds of import duties in Article 36 of Decree No. 134/2016/ND-CP dated 01 September 2016 by the Government, which details some articles and the implementation of the Law on import and export duties and its amending and supplementing documents (if any);

- If the import declaration contains import duties, and special consumption tax is requested for refund, the documents for import duty refund are also the ones for special consumption tax refund./.