Applicable Subjects
Taxpayers under the Export and Import Tax Law. Organizations and individuals related to export and import goods.
Export-Import tax refund refers to the process by which tax authorities reimburse businesses for excess tax payments or when a tax refund decision is issued by the management agency.
The tax exemption applies to goods that are legally exempt from taxation according to regulations.
ONEX Logistics services will handle all procedures on behalf of businesses, ensuring that clients either do not have to pay taxes or receive tax refunds in compliance with legal regulations.
Taxpayers under the Export and Import Tax Law. Organizations and individuals related to export and import goods.
Customs authorities and tax management agencies.
Export and Import Tax Law (Article 19). Decree 134/2016/ND-CP and Decree 18/2021/ND-CP, detailing related provisions.
a) Request for tax refund according to Form No. 09.
b) Payment documents for goods.
c) Export and import contracts and invoices.
d) Notification from the shipping company regarding the absence of a consignee (if any).
e) Notification from the international express delivery service (if applicable).
The business (owner of the goods) must settle all tax debts and customs fees (declaration) before proceeding with the tax refund or exemption procedures.
ONEX Logistics is always there to support businesses, ensuring a swift, efficient, and lawful process.
ONEX Logistics Team.