THE LAW AMENDING AND SUPPLEMENTING A NUMBER
OF ARTICLES OF THE LAW ON EXPORT TAX AND IMPORT TAX 
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Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam;
This Law amends and supplements a number of articles of the Law on Export Tax and Import Tax adopted on December 26, 1991 by the VIIIth National Assembly at its 10th session and the Law mending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax adopted on July 5, 1993 by the IX National Assembly at its 3rd session,

Article 1.- To amend and supplement a number of articles of the Law on Export Tax and Import Tax:
l/ Article 9 is amended and supplemented as follows:
"Article 9.-
1. Import tax rates include the ordinary tax rates, the preferential tax rates and the special preferential tax rates:
a/ The ordinary tax rates shall apply to goods imported from countries that have no agreements on the most favored nation treatment in their trade relations with Vietnam. The ordinary tax rates shall not be 70% higher than the preferential tax rates for the same commodity items stipulated by the Government;
b/ The preferential tax rates shall apply to goods imported from countries that have agreements on the most favored nation treatment in their trade relations with Vietnam. The National Assembly Standing Committee shall stipulate the tax table according to the list of taxable commodity groups as well as the tax rate bracket for each commodity group. Basing itself on the tax index promulgated by the National Assembly Standing Committee, the Government shall stipulate the taxable according to the list of commodity items and the specific tax rate for every commodity item;
c/ The special preferential tax rates shall apply to goods imported from countries that have agreements with Vietnam on the special preferential treatment for import tax. The Government shall stipulate the special preferential tax rate for each commodity item in accordance with the agreements already signed with such countries.
2. Imported goods shall be subject, apart from the tax prescribed in Clause I of this Article to surtax in the following cases:
a/ Goods imported into Vietnam with their selling prices being much lower than the universal prices due to price dumping. Including difficulties to the development of Vietnam's industries that produce the similar goods;
b/ Goods imported into Vietnam with their selling prices being much lower than the universal prices due to subsidies by the exporting country, thus causing difficulties to the development of Vietnam's industries that produce the similar goods;
c/ Goods imported into Vietnam from countries that has ex-import tax rate bias or other discriminating measures against Vietnam's goods.
The Government shall submit to the National Assembly Standing Committee the provisions on the application of additional tax rates to each case prescribed in Clause 2 of this Article."

2/ Article 11 is amended and supplemented as follows:
"Article 11.-
Tax exemption shall be concerned in the following cases:
l. Goods imported in exclusive service of security and defense, scientific research, training and education,
2. Equipment, machinery and specialized means of transport imported in accordance with Article 47 of the Law on Foreign Investment in Vietnam and Article 25 of the Law on Domestic Investment Promotion;
3. Goods as gifts or donations from foreign organizations and/or individuals to Vietnamese organizations and/or individuals or vice verse within the quota set by the Government."
3/Article 16 is amended and supplemented as follows:
"Article 16.-
l. Every time they are permitted to export goods, organizations and individuals shall have to make and submit their imports declarations and pay taxes to the tax collecting agencies.
2. Every time these are permitted to import goods, organizations and individuals shall have to make and submit goods declarations and pay taxes to the tax- collecting agencies of the localities with the border gates through which the goods are imported. In cases where it is necessary to not add goods jam at the border gates, the Government shall determine more places for import procedure clearance.
The tax-collecting agencies shall have to inspect, fill procedures and collect taxes
4/ Article 17 is amended and supplemented as follows:
"Article 17.-
1. The export or import tax calculating-time shall be the date of registration of the imports or exports declarations.
2. Within eight working hours from the registration of the imports or exports declarations, the tax-collecting agencies shall officially notify the tax payers of the payable tax amounts. For commodity items which are imported in large quantity or require complicated inspection, the time limit for tax notice may be prolonged but shall not exceed three working days. The Government shall determine each specific commodity item for which the inspection requires more than three days.
3. The time limit for export or import tax payment is prescribed as follows:
a/ For exports, the time limit shall be 15 days from the date the tax payers receive the official notices from the tax-collecting agencies on the payable tax amounts:
b/ For goods which are materials and raw materials imported for the production of export goods, the tax payment time limit shall be nine months from the date the tax payers receive the official notices from the tax-collecting agencies on the payable tax amounts. For exceptional cases, the tax payment time limit may be extended to suit the enterprises' production cycles and materials as well as raw material reserves under the Government's stipulations;
c/ For goods which are temporarily exported for re-import or temporarily imported for re-export, the time limit shall be 15 days from the end of the period permitted by the competent agencies for the goods to be temporarily exported for re-import or temporarily imported for re-export;
d/ For goods which are machinery equipment, raw materials, fuel, materials and means of transport imported in service of production, the time limit shall be 30 days from the date the tax payers receive the official notices from the tax-collecting agencies on the payable tax amounts.
e/ For imported consumer goods, tax payers must pay taxable before receiving their goods. In cases where the payable tax amounts are guaranteed by credit institutions or other organizations which are permitted to conduct some banking activities under the Law on Credit Institutions, the tax payment time limit shall be 30 days from the date the tax payers receive the official notices from the tax-collecting agencies on the payable tax amounts. Past this time limit, if the tax payers still fail to pay taxes, the guaranteeing organizations shall have to pay such tax amounts on the tax payers' behalf."
5. Article 20 is amended and supplemented as follows:
"Article 20.-
Tax payers that violate the Law on Export Tax and Import Tax shall be handled as follows:
1. If they pay taxes and/or fines later than the prescribed dates of payment or the dates determined in the tax-handling decisions, they shall have to pay, in addition to the full payable tax amounts and/or fines, a fine of 0.1% (one thousandth) of the belated amount per late day,
2. If they fail to comply with the provisions on declaration and registration for tax payment as prescribed by this Law, they shall, depending on the nature and seriousness of their violations, be subject to administrative sanctions against tax-related violations;
3. If they falsely declare or evade tax, they shall have to pay, in addition to the full tax amounts prescribed by this Law, a fine equal to from one to five times the evaded tax amount, depending on the nature and seriousness of their violations;
4. If they fail to pay taxes and/or fines according to the tax-handling decisions, they shall be forced to do so through the following measures:
a/ Their deposits at banks, other credit institutions or treasuries shall be deducted to pay taxes and/or fines. Banks, other credit institutions or treasuries shall have to deduct sums of money from the tax payers' deposit accounts to pay taxes and/or fines into the State budget according to the tax-handling decisions of the tax agencies or competent agencies before the debts are recovered:
b/ Their goods and material evidences shall be seized to ensure the full collection of the tax amounts and/or fines;
c/ Their property shall be inventoried in accordance with the provisions of law to ensure the full collection of the tax amounts and/or fines;
d/ The customs agencies must not fill the export or import procedures for the tax payers subsequent shipments until such tax payers pay the full tax amounts and/or fines;
5. If detecting and concluding that there is tax fraud or evasion, the tax agencies shall have to collect all tax and/or fine arrears that occurred within five years back from the date of inspection and detection of the tax fraud or evasion; in cases where tax payers make declaration mistakes, the tax agencies shall have to collect tax arrears or refund such wrongly- calculated tax amounts that occurred within one year back from the date of inspection and detection of such mistakes:
6. If they evade large the amounts or despite having been administratively sanctioned for a tax-related violation they still commit such violation again or commit another serious violation, they shall be examined for penal liability in accordance with the provisions of law.
The competence, procedures and order for handling export or import tax-related violations shall comply with the provisions of law.

Article 2.- This Law takes effect from January 1st, 1999.

Article 3.- The Government shall amend and supplement documents that have been issued to detail the implementation of the Law on Export Tax and Import Tax to make them comply with this Law.
This Law was passed by the Xth National Assembly of the Socialist Republic of Vietnam, on May 20, 1998 at its 3rd session.