VCN- One of the conditions for tax exemption and the tax refund is that organizations and individuals importing goods for export processing or manufacturing, that have facilities in Vietnam and have legal use rights.
The General Department of Vietnam Customs (GDVC) has issued an Official Letter to respond Dong Nai Customs Department on obstacles in inspecting the export manufacturing and processing facilities in implementing Decree 134/2016/ND-CP.
According to the analysis from the GDVC, Article 10, Article 12 and Article 36 of Decree 134/2016 ND-CP and Clause 3 Article 57 of Circular 38/2015/TT-BTC and guideline in Official Letter 6751/BTC-TCHQ stipule that one of the conditions for tax exemption and tax refund is that organizations and individuals importing goods for export processing or manufacturing, that have facilities in Vietnam and have legal use rights.
One of contents that the Customs inspects the facilities and the manufacturing capacity is checking documents on legal use right on workshops and manufacturing sites to determine tax incentives for taxpayers in export production and business.
Thereby, if taxpayers do not meet provisions of Article 10, Article 12, Article 36 of Decree 134/2016/ND-CP, Decree 08/2015/ND-CP and Circular 38/2015/TT-BTC, they shall not be subject to tax exemption and tax refund.