CIRCULAR of the Ministry of public security, Ministry of Finance No. 07/2000/TTLT-BCA-BTC dated 10 April 2000 Guide category of weapons, equipment, specialized security service not subject to value added tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to article 19, paragraph 4 of Decree 28/1998/ND-CP on 11/5/1998 of the Government detailing the legal value added tax;
The Ministry of public security, Ministry of Finance issued the list of weapons, equipment, specialized security service in an non-taxable value (VALUE ADDED) as follows: 1. The category of weapons, equipment, specialized production in the country include: a) weapons, equipment used by the business, the unit (referred to as the base) under the Ministry of public security of production Assembly, repair of specialized domestic security service (including the product offer of the units of the Ministry of defence to serve the defence mission) specified in the schedule of annexes attached to this circular.
b), equipment, weapons used by the enterprises of the Ministry of defense production as defined in circular defence finance number 2395/1999/TTLT-BTC-BQP on 21/8/1999 provides for the unit under the Ministry of public security to serve the security mission.
The weapons, equipment, specified in point a, point b on here include complete product, sync or parts, components, accessories, packaging to complete product Assembly.
2. Weapons, armaments (including supplies, machinery, equipment, spare parts) imported specialized security service in an import tax exemption under the provisions of the tax law on the import, export, business establishments by the importer under the annual quota was approved by the Prime Minister.
Business establishments to import goods in an security service is not subject to VAT provided for VAT revenue agency full imports the following profile:-certificate of import goods serve the security tasks of the Ministry of public security;
-Verification of goods imported in the import quota target was the Prime Minister for approval (by the Ministry of trade or the Customs General Directorate level);
-The contract of mandate;
Profile on be sent to customs when importing goods VAT. The customs based on actual import items and records, Declaration of business establishments to determine specific import products security service is not subject to VAT.
3. The manufacturing, Assembly, repair, import the weapons, equipment, security service is not subject to VAT provided for in point 1, point 2 to this circular are not deduct input VAT or of the goods and the corresponding services.
The case of the premises of the Ministry of public security and has manufacturing, sales, import goods, services not specified in this circular to private accounting and tax calculation, filing Declaration of VAT according to the provisions of the VAT Law.
4. Weapons, equipment, due to the facilities of the Ministry of public security of production, imported under the provisions of this circular if provided for units outside the sector of public security, defense or use not for security purposes, the Defense must then calculate the tax, VAT filing declaration prescribed by tax Law.
This circular has effect from the date of Decree No. 28/1998/ND-CP on 11/5/1998 of the Government detailing the implementation of the law on VAT has the effect (on 1/1/1999).
Service planning-Ministry of public security fiscal responsibility to guide the unit concerned to comply with the provisions of this circular; Imports verified tasks security service, General and forecasts consistent with the provisions of this circular.
In the process if there are obstacles, suggest the Organization and timely personal reflections about the Ministry of public security and the Ministry of finance to study, additional instructions.