In furtherance of Government Decrees No. 89 and No. 90/2005/ND-CP of July 11, 2005 detailing the implementation of Ordinances on Anti-Dumping of Imports into Vietnam and Anti-Subsidy for Imports into Vietnam, the Finance Ministry issued on December 5 this Circular to guide the collection, remittance and refund of anti-dumping tax and anti-subsidy tax and security amounts for payment thereof
In furtherance of Government Decrees No. 89 and No. 90/2005/ND-CP of July 11, 2005 detailing the implementation of Ordinances on Anti-Dumping of Imports into Vietnam and Anti-Subsidy for Imports into Vietnam, the Finance Ministry issued on December 5 this Circular to guide the collection, remittance and refund of anti-dumping tax and anti-subsidy tax and security amounts for payment thereof.
Bases for calculating anti-dumping tax or anti-subsidy tax include quantity of import goods, tax calculation prices, tax calculation exchange rates and tax rates.
The tax payment time limit shall be 30 days after taxpayers register their customs declarations in cases where they are provided guarantees for payable tax amounts by credit institutions.
For goods which are temporarily imported for re-export or imported for production of export goods, and liable to anti-dumping tax or anti-subsidy tax, the time limit for tax payment shall be the time limit for payment of import tax on goods temporarily imported for re-export or imported for production of export goods
(Source: VietnamLaw)
