The tax exemption for the entire value of goods is only applicable to the case where the units receiving gifts or donation being administrative or non-productive bodies or social organizations or agencies operating by allocated budgets
The tax exemption dossiers shall comply with Article 105 of Circular No. 128/2013/TT-BTC
Decision No. 3125/QĐ-TCHQ - Tightening customs procedures for the non-commercial goods ( 28-Dec-2012) Under this Decision, the General Department of Customs provided the specific provisions on the process of customs procedures for non-commercial export/import goods performed at Customs Sub-Departments of border-gates where non-commercial import goods are moved arrival port as prescribed. Accordingly, this process includes four steps: receiving, checking dossier in details; registering customs declaration; checking actual goods and confirming result of checking; Calculation, collection of taxes and customs fees; Dossier re-inspection. read more
After receiving customs dossier from customs declarer, checking conditions for declaration registration, leader of Sub-Departmentwill decide the form of checking and method of checking actual goods based on the specific cases by scanners, scale or manually checking. At this step, the General Department of Customs requested that when performing the manual checking, it must be performed with methods such as: checking situation of packaging; Checking labels, signs, codes, basic characteristics of goods for defining name of goods, code of goods; checking quantity/weight of goods and confirming result of checking actual goods.
The non-commercial export/import goods include overseas organizations’ and individuals’ donations and gifts to Vietnamese organizations and individuals; or those consigned by Vietnam-based organizations and individuals to overseas organizations and individuals; Goods as humanitarian aid; Movable assets of organizations or individuals; Temporarily imported and exported goods of individuals entitled to tax exemption by the Vietnamese State.
Subjects of application of this Circular are enterprises providing express delivery services for imports and exports under Vietnam's law. Agencies, organizations and individuals having imports and exports sent via international air express delivery services.
This Circular takes effect 45 days from date of its signing.