IT ' S SMART

Define Number Decision 54 /2014/QĐ-TTG September 19, 2014

Government Prime Minister for import of import tariffs on imported flexibility to produce, assemble, and

Medical equipment products need to be prioritiled research, fabrication.

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Export Tax Law Base, Import Tax June 14, 2005;

Base of Protocol 87 /2010/NĐ-CP August 13, 2010 by the Government Regulation law enforcement of some provisions of the export Tax Law, Import Tax;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

Base Decision Base 54 /2014/QĐ-TTg On September 19, 2014, the Prime Minister's September 19, 2014, on the import of import tariffs on imported components for manufacturing, assembly of medical equipment equipment needs to be given the priority of research, manufacturing.

On the recommendation of the Chief of Tax Policy,

The Minister of Finance issued a detailed regulatory detail implementation of the decision. 54 /2014/QĐ-TTg on September 19, 2014 by the Prime Minister on the import of import tariffs on imported components for production, assembly of medical equipment products that needs to be prioritiled research, fabrication (Decision No. 1). 54 /2014/QĐ-TTg).

What? 1. The adjustment range

1. The imported spirit of the domestic type of unproduced water to produce, assembly of medical equipment needs to be given the priority of research, the fabrication of investment projects stated at the Appendix issued by Decision No. 1. 54 /2014/QĐ-TTg is exempt from import tax on the five-year term since the start of production, assembly of products by regulation at Article 1 Decision No. 1. 54 /2014/QĐ-TTg.

2. The condition states at 1 Article 1 This is the electronic details, the semiconductor details, which details the imported gas to assemble the product.

What? 2. The deadline is exempt from taxes

The identification of the term exemption is exempt from the 5-year import tax since the start of the production implementation in accordance with the guidelines at 15 Articles 100 Digital. 128 /2013/TT-BTC September 10, 2013, of the Ministry of Finance regulations on customs procedure; inspection, customs supervision; export tax, import and management tax on goods of exports, imports (Digital Information), import and export duties. 128 /2013/TT-BTC).

What? 3. On the applicable conditions

1. The import-exempt import-exempt status states stated at Article 1 This is the type of imported type to produce, assemble the medical equipment products with the basic specifications outlined in the Appendix issued by Decision No. 1. 54 /2014/QĐ-TTg.

2. The imported spirit of the type in unproduced water is determined by Digital. 04 /2012/TT-BKHT August 13, 2012 of the Ministry of Planning and Investment that issued a portfolio of machinery, equipment, spare parts, specialized transport, raw materials, materials, sales of finished domestic products and other guidelines of the Ministry of Planning and Investment (if available).

What? 4. Record-exempt procedure, import of import, use of imported goods

1. Records, registration procedures for import of imported goods made in accordance with Article 101 No. 1. 128 /2013/TT-BTC.

2. Importer of import-import procedure followed by guidelines at Article 102 Digital News 128 /2013/TT-BTC.

3. The import of import, use of imported imported goods under this Notice made in accordance with instructions at Article 103 Digital Information. 128 /2013/TT-BTC.

What? 5. Effect of execution

1. This message has been in effect since March 15, 2015.

2. The case of documents that are shown in this message is modified, complemated or replaced, as specified in the revised, complementary or substitution text.

3. For the production investment projects, assembly of medical equipment products that need to be prioritiled by research, fabrication of the appendix issued under the Digital Decision. 54 /2014/QĐ-TTg has to import components for production, assembly of medical equipment with registered customs posts since November 15, 2014 to the date of this date that the executor is executed by regulation at the Number Decision. 54 /2014/QĐ-TTg and specific instructions on Article 1, Article 2, Article 3 and Article 4 This message.

4. In the course of execution if the proposed arise of the organization, the individual is in time to reflect on the Ministry of Finance for the amendment, the addition to the appropriate ./.