Thông tư 105/2011/TT-BTC sửa đổi Thông tư 63/2011/TT-BTC quy định áp dụng thí điểm chế độ ưu tiên trong lĩnh vực quản lý nhà nước về hải quan đối với doanh nghiệp đủ điều kiện do Bộ Tài chính ban hành

CIRCULAR

AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE MINISTRY OF FINANCE’S CIRCULAR NO. 63/2011/TT-BTC OF MAY 13, 2011, PROVIDING THE PILOT APPLICATION OF THE PRIORITY REGIME IN THE STATE MANAGEMENT OF CUSTOMS TO ELIGIBLE BUSINESSES

Pursuant to June 29, 2001 Law No. 29/2001/QH10 on Customs, and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Law on Customs;

Pursuant to November 29, 2006 Law No. 78/2006/QH10 on Tax Administration;

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Law on Customs on customs procedures, examination and supervision;

Pursuant to the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Law on Tax Administration, and the Government’s Decree No. 106/2010/ND-CP of October 28, 2010, amending and supplementing a number of articles of Decree No.85/2007/ND-CP;

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

The Ministry of Finance amends and supplements a number of articles of the Ministry of Finance’s Circular No. 63/2011/TT-BTC of May 13, 2011, providing the pilot application of the priority regime in the state management of customs to eligible businesses (below referred to as the Circular) as follows:

Article 1. To amend Clause 1, Article 5 of Circular No. 63/2011/TT-BTC

A business having a record of the law observance means the one which has never been handled by customs agencies and other state management agencies defined in Clause 3 of this Article for any violations; or the one which, during the period specified in Clause 2 of this Article, has been handled for not more than 3 (three) times by the aforesaid agencies for administrative violations (excluding fine for late tax payment) with a fine of over VND 20 million each time without any additional sanction (deprivation of the right to use permits or practice licenses; confiscation of material evidence and means involved in violations; forcible destruction or transportation out of Vietnam of goods; forcible payment of money amounts equal to the value of material evidence involved in violations); businesses which cooperate well with customs offices; customs offices which believe in and can control the law observation by businesses.

Article 2. To amend Clauses 1 and 2, Article 7 of Circular No.63/2011/TT-BTC

For businesses specified in Clause 1, Article 3 of Circular No.63/2011/TT-BTC: The export or import turnover must be around USD 350 million/year.

For businesses specified in Clause 2, Article 3 of Circular No.63/2011/TT-BTC: The export turnover must be around USD 70 million/year.

Article 3. Effect

This Circular takes effect on the date of its signing.-

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