xoilac tv trực tiếp bóng đá hôm nayAre building materials that cannot be produced in Vietnam taxable?

Arebuilding materials that cannot be produced in Vietnam taxable?

Pursuant to Clause 17, Article 16 of xoilac tv trực tiếp bóng đá hôm nayExport and Import Taxes Law 2016, it is stipulated as follows:

Tax Exemption

1. Goods exported and imported by foreign organizations and individuals who enjoy preferential rights and immunities in Vietnam within xoilac tv trực tiếp bóng đá hôm nay limits appropriate to international treaties to which xoilac tv trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a member; goods within xoilac tv trực tiếp bóng đá hôm nay duty-free luggage standards of persons exiting and entering xoilac tv trực tiếp bóng đá hôm nay country; goods imported for sale at duty-free shops.

2. Moveable assets, gifts within xoilac tv trực tiếp bóng đá hôm nay limits from foreign organizations or individuals to Vietnamese organizations or individuals, or vice versa.

Moveable assets, gifts, or donations that exceed xoilac tv trực tiếp bóng đá hôm nay tax exemption limits are subject to taxes on xoilac tv trực tiếp bóng đá hôm nay exceeding portion, except in cases where xoilac tv trực tiếp bóng đá hôm nay recipient unit is an agency or organization ensured by xoilac tv trực tiếp bóng đá hôm nay state budget and is authorized by a competent authority to receive or in humanitarian or charitable cases.

3. Goods bought, exchanged across borders by border residents according to xoilac tv trực tiếp bóng đá hôm nay list of goods and within xoilac tv trực tiếp bóng đá hôm nay limits to serve production and consumption of border residents.

In cases of purchasing or transporting goods within xoilac tv trực tiếp bóng đá hôm nay limits but not used for production, consumption by border residents and goods exported or imported by foreign traders allowed to trade in border markets, taxes must be paid.

4. Goods exempt from export, import taxes according to international treaties that xoilac tv trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a member.

5. Goods with a value or tax amount payable below xoilac tv trực tiếp bóng đá hôm nay minimal level.

6. Materials, supplies, components imported for processing exported products; imported finished products for attachment to processed products; processed exported products.

Processed exported products from domestic materials, supplies with an export tax are not exempted from tax for xoilac tv trực tiếp bóng đá hôm nay value of xoilac tv trực tiếp bóng đá hôm nay domestic materials, supplies corresponding to xoilac tv trực tiếp bóng đá hôm nay structure in xoilac tv trực tiếp bóng đá hôm nay processed product.

Goods exported for processing then imported are exempt from export and import taxes on xoilac tv trực tiếp bóng đá hôm nay value of exported materials forming xoilac tv trực tiếp bóng đá hôm nay processed product. For goods exported for processing then imported, which are resources, minerals, products with a total resource, mineral value plus energy costs accounting for 51% or more of xoilac tv trực tiếp bóng đá hôm nay product cost, they are not exempt from taxes.

7. Materials, supplies, components imported for producing exported goods.

8. Goods produced, processed, recycled, assembled in non-tariff zones without using imported materials, components from abroad when imported into xoilac tv trực tiếp bóng đá hôm nay domestic market.

9. Goods temporarily imported, re-exported or temporarily exported, re-imported within a certain period, including:

a) Goods temporarily imported, re-exported, temporarily exported, re-imported for organizing or participating in fairs, exhibitions, product introduction, sports, cultural, artistic events, or other events; machinery, equipment temporarily imported, re-exported for testing, product development research; machinery, equipment, occupational tools temporarily imported, re-exported, temporarily exported, re-imported for limited-time work or processing for foreign traders, except in cases of machinery, equipment, tools, means of transportation by organizations, individuals temporarily imported, re-exported for investment projects, construction, installation works, and production purposes;

b) Machinery, equipment, components, spare parts temporarily imported for replacement, repair of foreign ships, aircraft or temporarily exported for replacement, repair of Vietnamese ships, aircraft abroad; goods temporarily imported, re-exported for supply to foreign ships, aircraft anchoring at Vietnamese ports;

c) Goods temporarily imported, re-exported or temporarily exported, re-imported for warranty, repair, replacement;

d) Circulating means under xoilac tv trực tiếp bóng đá hôm nay mode of temporary import, re-export or temporary export, re-import for containing exported, imported goods;

dd) Goods traded temporarily imported, re-exported within xoilac tv trực tiếp bóng đá hôm nay temporary import, re-export time limit (including xoilac tv trực tiếp bóng đá hôm nay extension time) guaranteed by credit institutions or have deposited an amount equivalent to xoilac tv trực tiếp bóng đá hôm nay import tax of temporarily imported, re-exported goods.

10. Goods not for commercial purposes in xoilac tv trực tiếp bóng đá hôm nay following cases: samples; photos, films, models replacing samples; small quantity advertisement publications.

11. Goods imported to create fixed assets of subjects entitled to investment incentives as prescribed by law on investment, including:

a) Machinery, equipment; components, details, r detached parts, spare parts for assembling or using synchronously with machinery, equipment; materials, supplies for manufacturing machinery, equipment or for manufacturing components, details, detached parts, spare parts of machinery, equipment;

b) Specialized vehicles in xoilac tv trực tiếp bóng đá hôm nay technological chain used directly for production activities of xoilac tv trực tiếp bóng đá hôm nay project;

c) building materials that cannot be domestically produced.

xoilac tv trực tiếp bóng đá hôm nay import tax exemption for imported goods specified in this clause applies to both new investment projects and expanded investment projects.

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Goods imported to create fixed assets of subjects entitled to investment incentives under xoilac tv trực tiếp bóng đá hôm nay law on investment, including importing building materials that cannot be domestically produced, are subject to export-import tax exemption.

Are building materials that cannot be produced in Vietnam taxable?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)

Whenis xoilac tv trực tiếp bóng đá hôm nay import of building materials that cannot be domestically produced to create fixed assets of subjects entitled to investment incentives in Vietnam?

Based on Clause 1, Article 14 ofDecree 134/2016/ND-CP(amended, supplemented by Clause 7, Article 1 ofDecree 18/2021/ND-CP) as follows:

Tax exemption for imported goods to create fixed assets of subjects entitled to investment incentives

1. Imported goods to create fixed assets of subjects entitled to investment incentives are exempt from import taxes under xoilac tv trực tiếp bóng đá hôm nay provisions of Clause 11, Article 16 of xoilac tv trực tiếp bóng đá hôm nay Export and Import Taxes Law.

2. Imported goods to create fixed assets of an investment project with a part of xoilac tv trực tiếp bóng đá hôm nay project entitled to investment incentives are exempt from import taxes on imported goods allocated, accounted separately to be used directly for xoilac tv trực tiếp bóng đá hôm nay part of xoilac tv trực tiếp bóng đá hôm nay project entitled to investment incentives.

3. Investment projects in areas entitled to investment incentives and not in industries entitled to investment incentives are exempt from taxes on imported goods to create fixed assets serving xoilac tv trực tiếp bóng đá hôm nay production of investment incentive projects.

4. xoilac tv trực tiếp bóng đá hôm nay basis for determining domestically unproduced building materials is made according to xoilac tv trực tiếp bóng đá hôm nay regulations of xoilac tv trực tiếp bóng đá hôm nay Ministry of Planning and Investment.

xoilac tv trực tiếp bóng đá hôm nay basis for determining specialized transportation vehicles in xoilac tv trực tiếp bóng đá hôm nay technological chain used directly for xoilac tv trực tiếp bóng đá hôm nay production activities of xoilac tv trực tiếp bóng đá hôm nay investment project is made according to xoilac tv trực tiếp bóng đá hôm nay list or criteria to determine tax-exempt imported goods by xoilac tv trực tiếp bóng đá hôm nay Ministry of Science and Technology or according to written confirmation of xoilac tv trực tiếp bóng đá hôm nay Ministry of Science and Technology for specialized transportation vehicles imported in xoilac tv trực tiếp bóng đá hôm nay technological chain used directly for xoilac tv trực tiếp bóng đá hôm nay production activities of xoilac tv trực tiếp bóng đá hôm nay investment project. Criteria to determine specialized transportation vehicles in xoilac tv trực tiếp bóng đá hôm nay technological chain used directly for xoilac tv trực tiếp bóng đá hôm nay production activities of xoilac tv trực tiếp bóng đá hôm nay investment project is made according to xoilac tv trực tiếp bóng đá hôm nay regulations of xoilac tv trực tiếp bóng đá hôm nay Ministry of Science and Technology.

5. Dossiers, tax exemption procedures are implemented under xoilac tv trực tiếp bóng đá hôm nay provisions of Articles 30, 31 of this Decree.

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Therefore,xoilac tv trực tiếp bóng đá hôm nay importation of building materials that cannot be domestically produced to create fixed assets of subjects entitled to investment incentives is carried out according to xoilac tv trực tiếp bóng đá hôm nay regulations of xoilac tv trực tiếp bóng đá hôm nay Ministry of Planning and Investment to determine whether or not it is exempt from export-import taxes.

How are subjects subject to export-import taxes regulated?

According to Article 2 of xoilac tv trực tiếp bóng đá hôm nayExport and Import Taxes Law 2016, xoilac tv trực tiếp bóng đá hôm nay subjects subject to export-import taxes include:

- Goods exported, imported through xoilac tv trực tiếp bóng đá hôm nay customs border, border of Vietnam.

- Goods exported from xoilac tv trực tiếp bóng đá hôm nay domestic market into xoilac tv trực tiếp bóng đá hôm nay non-tariff zone, goods imported from xoilac tv trực tiếp bóng đá hôm nay non-tariff zone into xoilac tv trực tiếp bóng đá hôm nay domestic market.

- Goods exported, imported on xoilac tv trực tiếp bóng đá hôm nay spot, and goods exported, imported by enterprises exercising xoilac tv trực tiếp bóng đá hôm nay right to export, xoilac tv trực tiếp bóng đá hôm nay right to import, xoilac tv trực tiếp bóng đá hôm nay right to distribute.

- Subjects subject to export, import taxes are not applied in xoilac tv trực tiếp bóng đá hôm nay following cases:

+ Goods in transit, transshipment, transfer;

+ Humanitarian assistance goods, non-refundable aid goods;

+ Goods exported from non-tariff zones abroad; goods imported from abroad into non-tariff zones and used only in non-tariff zones; goods moved from one non-tariff zone to another non-tariff zone;

+ xoilac tv trực tiếp bóng đá hôm nay portion of oil used to pay resource taxes for xoilac tv trực tiếp bóng đá hôm nay State when exported.

- xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam provides detailed regulations on this Article.