CIRCULAR Guide made some regulations on import tax, value added tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 116/2008/ND-CP dated 14/11/2008 regulation functions of the Ministry of planning and investment;
Pursuant to Decree No. 123/2008/ND-CP on 08/12/2008 detailing the implementation of the value added tax Act No. 13/2008/QH12;
Pursuant to Decree No. 149/2005/ND-CP on 08/12/2005 detailing the implementation of the law on the export tax, import tax of 45/2006/QH11;
At the suggestion of the Director of the industrial economics;
The Ministry of planning and investment issued several categories of machinery, equipment, spare parts, specialized transportation, raw materials, materials, semi-finished products in the country has produced is as follows: article 1. Attached to this circular: 1. list of equipment, machinery and spare parts, transport vehicles (including aircraft, ships, drilling rig) in the country have been produced according to the provisions in paragraph 8 of article 3 of Decree 123/2008/ND-CP on 08/12/2008 to do the base implementation of the value added tax exemption prescribed in paragraph 17 Article 5 of the law Value added tax;
This category is also used to use as a base to make the tax-free importation under the provisions of clause 14 article 16 of Decree 149/2005/ND-CP on 08/12/2005 detailing the implementation of the law on the export Tax, import tax for imported cases to scientific research and technological development.
2. list of construction materials in the country has produced is to make the base make the tax-free importation under the provisions of clause 6 DD points article 16 of Decree 149/2005/ND-CP on 08/12/2005 detailing the implementation of the law on the export Tax, import tax.
3. list of materials needed for oil and gas activities in the water produced as a base to conduct the tax free importation under the provisions of point b paragraph 11 article 16 of Decree 149/2005/ND-CP on 08/12/2005 detailing the implementation of the law on the export Tax, import tax and value added tax pursuant paragraph 17 Article 5 of the law on value added tax increase.
4. list of raw materials, materials, semi-finished products used for the ship in the water produced as a base to conduct the free imported tax as specified in clause 12 article 16 of Decree 149/2005/ND-CP on 08/12/2005 detailing the implementation of the law on the export Tax, import tax.
5. list of materials, materials directly to the production of software products that have been produced in the country as a base to conduct the free imported tax as specified in paragraph 13 article 16 of Decree 149/2005/ND-CP on 08/12/2005 detailing the export tax law enforcement , Import tax.
6. list of raw materials, materials, semi-finished products manufactured in the country as a base to conduct the free imported tax as specified in clause 16 article 16 of Decree 149/2005/ND-CP on 08/12/2005 detailing the implementation of the law on the export Tax, import tax.
This category is also used as a base to conduct the duty-free importation under the provisions of clause 14 article 16 of Decree 149/2005/ND-CP on 08/12/2005 detailing the implementation of the law on the export Tax, import tax in the case of importing materials to perform scientific research and technological development.
Article 2. In the process of using the category if there is no unity between the Customs-to-business, the customs authority, in coordination with the Department of planning and investment to review local treats. The case continued to stuck, the General Department of customs recommendations to the Ministry of planning and investment decisions or modify catalog supplement.
Article 3. The list attached to this circular will be considered additional to suit the actual situation on the basis of the proposal of the State administration.
Article 4. This circular replace decision No 827/2006/QD-BKH on August 15, 2006 by the Minister of planning and investment issued and effective after 15 days from the date The report./.