Circular 55/2015/tt-Bct: Prescribing The Order And Confirmation Procedures And Incentives Check Out Incentives For Projects That Produce Industrial Products In Support Of Industrial Product Catalog Supports Favor T. ..

Original Language Title: Thông tư 55/2015/TT-BCT: Quy định trình tự, thủ tục xác nhận ưu đãi và hậu kiểm ưu đãi đối với Dự án sản xuất sản phẩm công nghiệp hỗ trợ thuộc Danh mục sản phẩm công nghiệp hỗ trợ ưu t...

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The CIRCULAR stipulated the order confirmation procedures, incentives and late check out incentives for projects that produce industrial products in support of industrial product development priority support _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 95/2010/ND-CP on November 12, 2012 of the Government functions duties, powers and organizational structure of the Ministry of industry and trade;
Pursuant to the law No. 71/2014/QH13 on November 26, 2014 edits, addition of some articles of the law on taxes;
Pursuant to Decree No. 111/2015/NĐ-CP on November 3 in 2015 of the Government about industrial development support;
At the suggestion of the Director of heavy industry, the Minister of industry and Commerce issued a circular regulating the order of confirmation procedures, incentives and late check out incentives for projects that produce industrial products support in product category priority support industry development as followed : chapter I GENERAL PROVISIONS article 1. Scope this circular regulates the order and confirmation procedures and incentives check out incentives for projects that produce industrial products support in product category priority support industrial development issued in Decree No. 111/2015/NĐ-CP on November 3 in 2015 of the Government about industrial development support.
Article 2. The object that applies to this circular apply to organizations and individuals to produce industrial products support in product category priority support industrial development on the territory of Vietnam.
Article 3. Explanation of terms In this circular, the terms below are interpreted as follows: 1. industrial product support is the product in the industry producing raw materials, materials, components and spare parts in order to provide for the production of finished products.
2. the competent authority is the unit tasked to receive and handle the confirmation record incentives: a) the competent authorities at the Ministry of industry and trade: heavy industry;
b) the Agency has the authority at local: State management bodies is due to the provincial people's Committee entrusted according to the provisions of article 20, Decree No. 111/NĐ-CP on November 3 in 2015 of the Government about industrial development support.
3. the new investment projects of the industrial product support are: a) the project was first implemented or operated independently of existing projects;
b) projects are produced and are expanding, improving capacity, technological innovation to the production of industrial products have support new equipment applications, new production processes with production capacity increased by at least 20%.
4. Small Business and medium business is determined under the provisions of the law on small and medium enterprises.
Article 4. The event enjoys the preferential enterprise income tax for new investment projects that enjoy preferential corporate income tax under the provisions of Act No. 71/2014/QH13 on November 26, 2014 edits, addition of some articles of the law on tax on industrial products production aid satisfy one of the following requirements : a) industrial products to support the development priorities of the country have produced before 1 January 2015 (specified in annex 1 attached to this circular) and has the certificate of conformity to technical standards of the European Union (by the standards of the European Committee for Standardization CEN-European Committee for Standardization issued) or equivalent (if any);
b) supports industrial products defined in annex list of products support industrial development priority attached to Decree No. 111/2015/NĐ-CP on November 3 in 2015 of the Government and not in annex 1 attached to this circular.
Chapter II the ORDER CONFIRMATION PROCEDURES, INCENTIVES and LATE CHECK OUT INCENTIVES article 5. Profile, sequence confirmation preferences 1. Number of records: a) 6 a including: 1 original and 5 copies;
b) records must be sealed and clearly outside the information related to the Organization, individuals register incentives;
c) cases the projects have changed about conditions applied investment incentive then send additional records (section content changes) to the competent authority for review.
2. Component profile: a) the proposed text confirms incentives (Appendix 2 attached to this circular);
b) business registration certificate or certificate of business registration;
c) demonstration project:-the case of the project to be done the first time or independent activity: report (project) under the investment provisions of the law on investment and construction;
-Case project in production: + presentation the current state of the manufacturing process, the facilities (factories), machine list table (equipment and power machinery, specialized equipment for the main phase matching products and production scale of measurement devices; quality control, ...); production capacity; Independent audit report the latest year prior to applying for verification of incentives (or financial statements);
+ Presentation of investment expansion, technological innovation with new equipment, new production process according to the current rules of the law on investment and construction with the production capacity increase of at least 20%.
d) decided to approve the report on environmental impact assessment (for new investment projects) or committed to environmental protection by legal provisions to protect the environment or to confirm the completion of public works, environmental protection measures (for the active project).
DD) certificate suitable technical standards of the European Union (by the standards of the European Committee for Standardization CEN-European Committee for Standardization issued) or equivalent (if any) by the certificate of the certification activities allowed under the provisions of the law on quality of goods and products.
3. place of submission: a) the projects of production of industrial products in support of the industrial products category priority support development of small and medium enterprises filing at the competent agency of the local project implementation or at the Industry. Business application only in a competent authority;
b) objects to the remaining applicants at the Ministry of industry and trade (address: 54 Hai BA Trung, hoan Kiem district, Hanoi City).
4. The method of filing: the record may be filed directly or by post or online to competent authorities.
Article 6. Content evaluation 1. Conformity of production projects for the provisions in Decree No. 111/NĐ-CP on November 3 in 2015 of the Government about industrial development support.
2. the legal procedure of the project.
3. The feasibility, of the technical solutions-technology applied in the production of the project.
4. financial capacity, the efficiency of investment projects.
5. The ability to meet the environmental protection requirements of the project.
Article 7. The authority confirmed incentives 1. The competent authorities of the locality where the project or industry confirm the preference for projects of industrial product manufacturing support in product category priority support industrial development of small and medium enterprises.
2. the Industry verified incentives for productive projects supporting industrial products in the category of industrial products to support development priorities for the remaining objects.
Article 8. The time limit for solving 1. Within a period of five (5) working days, the competent authorities check the validity, completeness of your profile. Case records are incomplete and not valid, the competent authorities notified in writing to the individual organization to supplement, complete the profile.
2. in case of a valid, full profile, within fifteen (15) working days, the competent authorities conduct the appraisal the content where necessary, record going to fact check at the base. The competent authority must have written notice of results confirming the slowest incentives after thirty (30) working days.
Article 9. Late check out and recover the preferential certificate 1. Procedure for late check out: a) check: Agency-Industry hosted, in cooperation with the ministries and relevant agencies to check the projects enjoying preferential treatment on the national scope;
Department of industry and trade of the province, the city of centrally hosted, in collaboration with the relevant departments to check that the project enjoys local incentives.
b) forms check out: at the request of State management periodically or irregularly, Industry or the Department of industry and Trade Union check.
c) content check:-check of legal records;
-Test facility;
-Check the incentives project was entitled;
-Check the progress of the project;
-Check the product's project was entitled to preference.
The content of the check must be made in the minutes. Cases of violations detected, check group responsible for recommendations to the competent authorities concerned handled according to regulations.
2. Certificate revocation of incentives: The case of the preferential certificate revocation and request the organizations and individuals the incentive compensation violations was entitled: a) In the production process of the product changes are perks that the Organization, individuals are not reported to the competent authority;
b) after 18 months from the time of confirmation of incentives, the project does not have the product according to the confirmed registration incentive;
c) other cases according to the recommendations of the test group.
Chapter III the RESPONSIBLE and EFFECTIVE ENFORCEMENT of article 10. The responsibilities of the organizations and individuals who periodically annually (before 31 January the following year), individual organizations after incentives are responsible to report the Industry production and business situation of products enjoying preferential treatment.
Article 11. The responsibilities of the State administration bodies 1. Heavy industry is responsible for: a) receiving records, consulted the ministries and agencies concerned (if necessary) verified confirmation of incentives;
b) instructions, check the individual organisations implement the provisions of this circular and other related legislation on industrial products manufacturing support in product category priority support industrial development;
c) presiding, in cooperation with the ministries and bodies concerned and periodic checking of projects enjoying preferential treatment.
2. the competent agency of the local host, in collaboration with the unit in the central cities, are responsible for: a) receiving record, the opinions of relevant departments verify confirm incentives;

b) instructions, check the individual organisations implement the provisions of this circular and other related legislation on industrial products manufacturing support in product category priority support industrial development;
c) Send 1 original certificate of incentives to Service heavy industry, Industry and Trade Department to release 1 (the case of the Department of industry and trade is not the competent authority certifying local incentives);
d) periodically and annually report the confirmed project incentives send heavy industry, Service Industry. 3. Department of industry and trade of the province, central cities have the responsibility of presiding, in coordination with the relevant departments periodically or irregularly check the projects enjoying preferential treatment.
Article 12. Effect 1. This circular has effect from January 1, 2016.
2. During the implementation process, if there are concerns or problems arise, suggest the Organization, personal reflection on the Industry to study the amendments and supplements as appropriate./.