Circular 14/2015/tt-Bkhđt To: Enact The Category Of Machinery, Equipment, Spare Parts, Specialized Transportation, Raw Materials, Materials, Components, Semi-Finished Products Produced

Original Language Title: Thông tư 14/2015/TT-BKHĐT: Ban hành Danh mục máy móc, thiết bị, phụ tùng thay thế, phương tiện vận tải chuyên dùng, nguyên liệu, vật tư, linh kiện, bán thành phẩm trong nước đã sản xuất được

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The CIRCULAR, issued the list of machinery, equipment, spare parts, specialized transportation, raw materials, materials, components, semi-finished products manufactured in the country _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 116/2008/ND-CP on November 14, 2008 Government's functions, tasks, powers and organizational structure of the Ministry of planning and investment;
Pursuant to Decree No. 87/2010/ND-CP on 13/8/2010 of the Government detailing the implementation of a number of articles of the law on the export Tax, import tax law No. 45/2005/QH11;
Pursuant to Decree No. 209/2013/ND-CP dated 18/12/2013 of government regulations and enforcement guide details some of the value added Tax Law No. 13/2008/QH12;
Pursuant to decision No. 13/2015/QD-TTg on 04/5/2015 of the Prime on the mechanism, the policy encourages the development of public passenger transport by bus;
The Ministry of planning and investment issued category of machinery, equipment, spare parts, specialized transportation, raw materials, materials, components, semi-finished products in the country has produced is as follows: article 1. Attached to the circular the following categories: 1. list of means of transportation in the country produced (annex I);
2. list of machinery and equipment in the country produced (annex II);
3. list of construction materials in the country produced (annex III);
4. list of materials, supplies, components and replacement parts in the water produced (annex IV);
5. list of bus spare parts in water production (annex V);
6. list of materials needed for oil and gas activities in the country have produced (annex VI);
7. list of raw materials, materials, semi-finished products catering to the domestic shipbuilding production (annex VII);
8. list of materials, materials directly for the production of domestic software products produced (annex VIII).
Article 2. The list was enacted in article 1 of this circular is the base object is not subject to value added tax according to the provisions of Decree No. 209/2013/ND-CP dated 18/12/2013 of government regulations and enforcement guide details some of the value added Tax law; identify the object free imported tax as stipulated in Decree No. 87/2010/ND-CP on 13/8/2010 of the Government detailing the implementation of a number of articles of the law on the export Tax, import tax laws; identify objects imported duty free by decision No. 13/2015/QD-TTg on 04/5/2015 of the Prime on the mechanism, the policy encourages the development of public passenger transport by bus.
Article 3. The domestic goods produced are mentioned in the list attached to this circular is applicable and regardless of the purpose of use, except for specialized goods.
Specialized goods specified in this commodity is required must meet specific technical criteria when using the stated in the certificate of specialization.
Article 4. This circular is effective as from January 1, 2016 and replacing circular No. 04/2012/TT-BKHĐT on 13/8/2012 of the Ministry of planning and investment.
In the process of implementing, if there are obstacles to timely reflect the recommendation of the Ministry of planning and investment to research additional amendments.