Hàng hóa trực tiếp bóng đá hôm nay nhập khẩu để khắc phục hậu quả bão số 3 có được miễn thuế không?

Are exports and imports to recoverfrom theStorm No. 3 exempt from tax in Vietnam?

23 categories of exports and imports that are exempt from tax are stipulated in Clause 17, Article 16 of đá bóng trực tiếpLaw on Export and import duties 2016as follows:

[1]Goods exported or imported by foreign organizations or individuals enjoying preferential treatment, exemption in Vietnam within đá bóng trực tiếp appropriate limits according to international treaties that đá bóng trực tiếp Socialist Republic of Vietnam is a member; goods within đá bóng trực tiếp duty-free luggage allowance of exiting or entering individuals; goods imported for sale at duty-free shops.

[2]Relocating assets, gifts, and presents within đá bóng trực tiếp limits of foreign organizations or individuals to Vietnamese organizations or individuals, or vice versa.

Relocating assets, gifts, and presents exceeding đá bóng trực tiếp tax-free limit must pay tax on đá bóng trực tiếp excess, except for receiving units which are state-budget funded organizations approved by competent authorities, or for humanitarian and charitable purposes.

[3]Goods traded across borders by border residents within đá bóng trực tiếp list and limits to serve đá bóng trực tiếp production and consumption needs of border residents.

Goods collected, transported within đá bóng trực tiếp limit but not used for đá bóng trực tiếp production and consumption of border residents, and export-import goods of foreign traders permitted to conduct business at border markets must pay tax.

[4]Goods exempt from export tax and import tax according to international treaties that đá bóng trực tiếp Socialist Republic of Vietnam is a part of.

[5]Goods valued or taxed below đá bóng trực tiếp minimum limit.

[6]Import materials, supplies, components for processing export products; finished products imported for assembly into processed products; processed products for export.

Processed products for export from domestic materials and supplies subject to export tax are not exempt from tax on đá bóng trực tiếp equivalent value of domestic materials, supplies constituting đá bóng trực tiếp exported product.

Exported goods for processing and re-imported are exempt from import and export tax based on đá bóng trực tiếp value of exported raw materials constituting đá bóng trực tiếp processed product. Exported goods for processing and re-imported which are resources, minerals, or products with đá bóng trực tiếp total value of resources, minerals plus energy costs making up 51% or more of đá bóng trực tiếp product cost are not exempt from tax.

[7]Materials, supplies, components imported for producing export goods.

[8]Goods produced, processed, recycled, assembled within tax-free zones not using imported raw materials, components from abroad when imported into đá bóng trực tiếp domestic market.

[9]Goods temporarily imported, re-exported or temporarily exported, re-imported within a set period, including:

- Goods temporarily imported, re-exported, temporarily exported, re-imported for organizing or attending fairs, exhibitions, product introductions, sports events, cultural, artistic events or other events; machinery, equipment temporarily imported, re-exported for testing, product development research; machinery, equipment, professional tools temporarily imported, re-exported, temporarily exported, re-imported for specific temporary work or foreign trader processing services, except machinery, equipment, tools, transport means of organizations, individuals permitted for temporary import, re-export for investment projects, construction, installation operations, production support;

- Machinery, equipment, components, spare parts temporarily imported for replacing, repairing foreign sea vessels, aircraft or temporarily exported for replacing, repairing Vietnamese sea vessels, aircraft abroad; goods temporarily imported, re-exported to supply foreign sea vessels, aircraft berthing at Vietnamese ports;

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

- Circulating means in temporary import, re-export or temporary export, re-import mode for containing export, import goods;

- Goods business of temporary import, re-export within đá bóng trực tiếp temporary import, re-export term (including đá bóng trực tiếp extension period) guaranteed by credit institutions or placed a deposit equivalent to đá bóng trực tiếp import tax amount of temporary import, re-export goods.

[10]Goods not for commercial purposes in đá bóng trực tiếp following cases: samples; images, films, models replacing samples; small quantity promotional publications.

[11]Goods imported to create fixed assets of investment preference subjects under investment law, including:

- Machinery, equipment; components, details, separate parts, spare parts for assembly or use synchronously with machinery, equipment; materials, supplies for manufacturing machinery, equipment or for manufacturing components, details, separate parts, spare parts of machinery, equipment;

- Specialized transport vehicles in đá bóng trực tiếp technological line used directly for đá bóng trực tiếp production activity of đá bóng trực tiếp project;

- Construction materials domestically not produced.

đá bóng trực tiếp import tax exemption for imported goods prescribed in this clause applies to both new investment projects and expansion investment projects.

[12]Plant seeds; animal breeds; fertilizers, pesticides domestically not produced, necessary for import under regulations of competent state management agencies.

[13]Materials, supplies, components domestically not produced for production of investment projects in đá bóng trực tiếp list of specially investment preferential industries or areas with extremely difficult socio-economic conditions under investment law, high-tech enterprises, science and technology enterprises, science and technology organizations exempt from import tax for 5 years from đá bóng trực tiếp start of production.

Import tax exemption stipulated in this clause does not apply to mineral exploitation investment projects; projects producing products with đá bóng trực tiếp total value of resources, minerals plus energy costs making up 51% or more of product cost; projects producing, trading goods, services subject to special consumption tax.

[14]Import materials, supplies, components domestically not produced of investment projects for manufacturing, assembling medical equipment prioritized for research, manufacturing exempt from import tax for 5 years from đá bóng trực tiếp start of production.

[15]Imported goods for petroleum activities include:

- Machinery, equipment, spare parts, specialized transport vehicles needed for petroleum activities, including cases of temporary import, re-export;

- Components, details, separate parts, spare parts for assembly or use synchronously with machinery, equipment; materials, supplies for manufacturing machinery, equipment or for manufacturing components, details, separate parts, spare parts of machinery, equipment needed for petroleum activities;

- Materials needed for petroleum activities domestically not produced.

[16]Shipbuilding projects, facilities in đá bóng trực tiếp list of investment preferential industries under investment law exempt from tax for:

- Imported goods to create fixed assets of đá bóng trực tiếp shipbuilding facility, including: machinery, equipment; components, details, separate parts, spare parts for assembly or use synchronously with machinery, equipment; materials, supplies for manufacturing machinery, equipment or for manufacturing components, details, separate parts, spare parts of machinery, equipment; transport means in đá bóng trực tiếp technology line used directly for shipbuilding activities; construction materials domestically not produced;

- Imported goods not domestically produced including machinery, equipment, raw materials, supplies, components, semi-finished products for shipbuilding purposes;

- Exported sea vessels.

[17]Imported machinery, equipment, raw materials, supplies, components, parts, spare parts for printing, coin-minting activities.

[18]Imported goods as raw materials, supplies, components domestically not produced directly serving for production activities of information technology, digital content, software products.

[19]Exported, imported goods to protect đá bóng trực tiếp environment, including:

- Imported machinery, equipment, means, tools, materials specialized domestically not produced for collection, transportation, treatment, processing of wastewater, waste, exhaust gases, environmental monitoring and analysis, renewable energy production; environmental pollution treatment, emergency response, environmental incident treatment;

- Exported products produced from waste recycling, treatment activities.

[20]Imported specialized goods domestically not produced directly serving education.

[21]Imported goods as machinery, equipment, spare parts, materials specialized domestically not produced, documents, scientific specialized books directly used for scientific research, technology development, technological incubation activities, science and technology enterprise incubation, technological innovation.

[22]Imported specialized goods directly serving security, defense, where specialized transport means must be domestically not produced.

[23]Exported, imported goods for ensuring social welfare, overcoming consequences of natural disasters, calamities, epidemics, and other special cases.

Therefore, according to đá bóng trực tiếp above regulations, imports and exports to overcome đá bóng trực tiếp consequences of natural disasters are among đá bóng trực tiếp cases exempt from export-import tax.

Are exports and imports to recover from đá bóng trực tiếp Storm No. 3 exempt from tax in Vietnam?(Image from đá bóng trực tiếp Internet)

Whatis đá bóng trực tiếp List of proposedgoods for tax exemption for recovery from đá bóng trực tiếp Storm No. 3 in Vietnam?

Based on Sample No. 04, Appendix VII issued together withDecree 18/2021/ND-CP, đá bóng trực tiếp sample list of goods proposed for tax exemption for recovery from đá bóng trực tiếp Storm No. 3 is Sample No. 04 as follows:

Download Sample list of goods proposed for tax exemption for recovery from đá bóng trực tiếp Storm No. 3 (Yagi).

What is đá bóng trực tiếp procedure for tax reduction for import and export in Vietnam?

đá bóng trực tiếp procedure for tax reduction is stipulated in Article 32 ofDecree 134/2016/ND-CP, amended and supplemented by Clause 16, Article 1 ofDecree 18/2021/ND-CP. Specifically:

Reduction application file:

- Official Dispatch proposing tax reduction sent by đá bóng trực tiếp taxpayer through đá bóng trực tiếp customs authority's electronic data processing system according to đá bóng trực tiếp information criteria in Sample No. 3, Appendix VIIa or đá bóng trực tiếp written proposal for tax reduction according to Sample No. 08 attached to this Decree: 01 original copy;

- Insurance contract, notice of compensation payment from đá bóng trực tiếp insurance organization (if any), in case đá bóng trực tiếp insurance contract does not include content compensation for tax, it must be confirmed by đá bóng trực tiếp insurance organization; compensation contract or agreement of đá bóng trực tiếp carrier for loss caused by đá bóng trực tiếp carrier (if any): 01 photocopy;

- Damage confirmation record by đá bóng trực tiếp local authority where đá bóng trực tiếp damage occurred (fire incident confirmation record by đá bóng trực tiếp local fire police; confirmation document by one of đá bóng trực tiếp following related agencies: commune-level police; Commune People’s Committee; industrial zone management board; export-processing zone management board; economic zone management board; border gate management board; maritime port authority; aviation port authority where đá bóng trực tiếp natural disaster, calamity, epidemic, sudden accident causing damage to raw materials, imported machinery, equipment occurred): 01 original copy.

- Inspection certificate from a trader providing inspection services on đá bóng trực tiếp quantity of lost goods or đá bóng trực tiếp actual damage percentage of đá bóng trực tiếp goods: 01 original copy.

*Where to submit đá bóng trực tiếp file:

Customs Branch where customs procedures are carried out.

*Submission time:

- At đá bóng trực tiếp time of customs procedures; or

- No later than 30 working days from đá bóng trực tiếp date of đá bóng trực tiếp damage confirmation document;

Processing time:

- At đá bóng trực tiếp time of customs procedures, if đá bóng trực tiếp taxpayer submits sufficient documents as prescribed, đá bóng trực tiếp Customs Branch shall check đá bóng trực tiếp documents, inspect đá bóng trực tiếp actual goods, verify đá bóng trực tiếp tax reduction conditions, and perform đá bóng trực tiếp tax reduction within đá bóng trực tiếp customs procedure time.

- If đá bóng trực tiếp taxpayer submits documents after đá bóng trực tiếp customs procedure time:

Within 30 days from đá bóng trực tiếp date of receiving đá bóng trực tiếp complete documents, đá bóng trực tiếp provincial/municipal customs department is responsible for filing, checking information, appraising đá bóng trực tiếp accuracy and completeness of đá bóng trực tiếp documents, and deciding on đá bóng trực tiếp tax reduction according to Sample No. 12, Appendix VIIDownloadissued with this Decree or notifying đá bóng trực tiếp taxpayer of đá bóng trực tiếp reason for not being eligible for đá bóng trực tiếp tax reduction and đá bóng trực tiếp payable tax amount. If đá bóng trực tiếp documents are incomplete, đá bóng trực tiếp customs authority shall notify đá bóng trực tiếp taxpayer within 03 working days from đá bóng trực tiếp date of receiving đá bóng trực tiếp documents.

In case of needing to inspect đá bóng trực tiếp actual goods that have passed through đá bóng trực tiếp customs supervision area to have enough grounds to handle đá bóng trực tiếp tax reduction, an after-clearance inspection decision is issued at đá bóng trực tiếp taxpayer's office, and đá bóng trực tiếp procedures prescribed at this point within a maximum of 40 days from đá bóng trực tiếp date of receiving đá bóng trực tiếp complete documents are carried out.