CIRCULAR guide tax free imports of parts, components and accessories for the Assembly of bus production project to develop public passenger transport by bus in the city of Hanoi and Ho Chi Minh City _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import duty on 14/6/2005;
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;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Make comments directed at the Prime Minister's letter No. 2391/VPCP-KTTH on 10/4/2012 of the Government offices;
At the suggestion of the Director of Tax policy, the Minister of Finance issued Circular No imported for spare parts, components and accessories for the manufacture and Assembly of the bus project to develop public passenger transport by bus in the city of Hanoi and Ho Chi Minh City.
Article 1. The scope of application of this circular guides make tax free imports of parts, components and accessories for the manufacture and Assembly of buses in the country yet produced of the investment project development of public passenger transport by bus in the city of Hanoi and Ho Chi Minh City in the period 2012-2015.
Article 2. Import tax exempt conditions 1. The investment project must be competent State agencies for approval during the period 2012-2015 under the guidance of the Ministry of transportation, which clearly define: the duration of the project; the amount, type, quality, value of spare parts, components and accessories needed to produce the Assembly of buses in the country.
2. The basis for determining the spare parts, components and accessories in the country has produced is the category of machinery, equipment, spare parts, specialized transportation, raw materials, materials, semi-finished products produced by the Ministry of planning and investment issued in effect at the time of registration of the import declarations of goods of the project.
Article 3. Duty free import procedure 1. About register directory of imported goods are tax free a) project Owner must make register listing the goods import tax exemption before signing the Declaration of the first import of the project, the category, the period of the project according to the model 11 Appendix VI attached to circular No. 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance guidelines on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods (hereafter referred to as the circular No. 194/2009/TT-BTC).
b) Where registration of the category: the Customs Bureau of the province, the city where the execution of the project.
c) registration: The registration of the category of goods imported free of tax, to present to the customs records including:-dispatch subscription suggestion list of goods imported tax-free, stating the number of spare parts, components, the reason tax exempt form proposal 13 Appendix VI attached to circular No. 194/2009/TT-BTC January: a main;
-List of goods imported tax-free: 02 original accompanied by 1 vote follow except backward according to the form 13 Appendix VI attached to circular No. 194/2009/TT-BTC;
-The investment license or certificate of investment incentives: 1 copy, present a key to collate;
-The technical-economic justification, the technical design document details of the project: Submit 1 copy, present a key to collate;
-Lists Directory registration documents list of goods imported tax-free: Submit 1 original.
d) after registration business directory of goods imported tax-free, the Customs level tracking votes except backward as the basis for the taxpayer to present to customs done except backwards when making customs procedures for goods actually imported.
2. About records, tax procedure a) records, tax exemption procedure made under article 103 circular No. 194/2009/TT-BTC. In addition, the project owner must have additional project approval documents of the competent authorities (under the guidance of the Ministry of transport), which clearly define: the duration of the project; the amount, type, quality, value of spare parts, components and accessories needed to produce the Assembly of buses in the country.
b) project to calculate the amount of tax exemption, for each item, the customs declarations as for cases must pay tax. The customs tax exemption profile base, the amount of the tax exemption proposal, collated with the current rules for tax free for each customs declarations as required.
3. Terms of payment the import, use the goods tax free and other related content, a project Owner) is responsible for implementing the import of settlement, using the goods duty-free under the provisions of article 104 circular No. 194/2009/TT-BTC.
b) other content related to customs registration, profile directory import goods are tax free, responsible for inspection of the customs in the customs process, perform reporting duty free goods, liability of taxpayers not mentioned in this circular are performed according to the guidance in circular No. 194/2009/TT-BTC.
Article 4. Implementation 1. This circular effect since December 14, 2012.
2. During the implementation process, the related documents referenced in this circular which is modified, supplemented or replaced, then follow the text modified, supplemented or replaced; the case has arisen, recommended the agencies, organizations, personal reflections in time about the Ministry of finance to study, guide.,.