Are goods directly used to overcome the consequences trực tiếp bóng đá việt nam hôm nay natural disasters in Vietnam subject to export and import duty exemption?
What is the definition trực tiếp bóng đá việt nam hôm nay natural disaster? What are the types trực tiếp bóng đá việt nam hôm nay natural disasters in Vietnam?
According to Article 3 trực tiếp bóng đá việt nam hôm nay theLaw on Natural Disaster Management 2013(amended by Point a Clause 1 Article 1 trực tiếp bóng đá việt nam hôm nay theLaw on on amendments to the Law on Natural Disaster Management and Law on Dikes):
Interpretationofterms
InthisLaw,thetermsbelowareconstruedasfollows:
1. “natural disaster” means an unusual natural phenomenon which may cause loss trực tiếp bóng đá việt nam hôm nay life and property or damage to the environment, living conditions and socio- economic activities. Natural disasters include tropical storms, tropical depressions, strong breezes at seas, tornadoes, lightning, heavy precipitation, floods, flashfloods, inundations; landslides and land subsidence caused by floods or runoff or droughts; water rise, saltwater intrusion, extreme heat, droughts, wildfires, cold under 13 degree Celsius, hails, frost, fog, earthquakes, tsunamis and other types trực tiếp bóng đá việt nam hôm nay natural disasters.
2.Naturaldisasterriskmeansdamage,whichnaturaldisastersmaycausetohumanlife,property,theenvironment,livingconditionsandsocio-economic activities.
3.Natural disaster managementmeansasystematicprocess involvingthepreventionof,responseto,andremediationofconsequencesof,naturaldisasters.
...
Thus, “natural disaster” means an unusual natural phenomenon which may cause loss trực tiếp bóng đá việt nam hôm nay life and property or damage to the environment, living conditions and socio- economic activities.
Natural disasters include tropical storms, tropical depressions, strong breezes at seas, tornadoes, lightning, heavy precipitation, floods, flashfloods, inundations; landslides and land subsidence caused by floods or runoff or droughts; water rise, saltwater intrusion, extreme heat, droughts, wildfires, cold under 13 degree Celsius, hails, frost, fog, earthquakes, tsunamis and other types trực tiếp bóng đá việt nam hôm nay natural disasters.
Are goods directly used to overcome the consequences trực tiếp bóng đá việt nam hôm nay natural disasters in Vietnam subject to export and import duty exemption? (Image from the Internet)
Are goods directly used to overcomethe consequences trực tiếp bóng đá việt nam hôm nay natural disasters in Vietnamsubject to export and import duty exemption?
According to Clause 23 Article 16 trực tiếp bóng đá việt nam hôm nay theLaw on Export and Import Duties 2016:
Tax Exemption
...
23. Exports and imports serving assurance trực tiếp bóng đá việt nam hôm nay social security, recovery from disasters, epidemics, and other special situations.
...
According to Clause 1 Section 9 trực tiếp bóng đá việt nam hôm nayOfficial Dispatch 12166/BTC-TCHQ in 2016:
IX. Tax exemption for exported or imported goods used for social security, mitigation trực tiếp bóng đá việt nam hôm nay the impacts trực tiếp bóng đá việt nam hôm nay natural disasters, calamities, epidemics and in other special cases
1. Exported or imported goods used for social security, mitigation trực tiếp bóng đá việt nam hôm nay the impacts trực tiếp bóng đá việt nam hôm nay natural disasters, calamities, epidemics and in other special cases shall be exempted from customs duty in accordance with Clause 23 Article 16 trực tiếp bóng đá việt nam hôm nay the Law on Export and Import Duty, comprising:
a) Goods which have not yet been locally produced and need to be imported for direct uses in projects as part trực tiếp bóng đá việt nam hôm nay the Government’s social security program will be exempted from import duty.
b) Goods which have not yet been locally produced and need to be imported to overcome the consequences trực tiếp bóng đá việt nam hôm nay natural disasters, calamities or epidemics will be exempted from import duty.
c) Exported or imported goods used in other special cases shall be subject to the Prime Minister’s decision on whether they are exempted from import or export duty, as the case may be.
...
Thus, goods that have not yet been locally produced and need to be imported to overcome the consequences trực tiếp bóng đá việt nam hôm nay natural disasters, calamities or epidemics will be exempted from import duty.
What does the application forexemption trực tiếp bóng đá việt nam hôm nay duties on imported goodsdirectly used toovercomethe consequences ofnatural disasters before carrying outcustoms procedures in Vietnam include?
According to Clause 1 Section 10 trực tiếp bóng đá việt nam hôm nayOfficial Dispatch 12166/BTC-TCHQ in 2016:
IX. Tax exemption for exported or imported goods used for social security, mitigation trực tiếp bóng đá việt nam hôm nay the impacts trực tiếp bóng đá việt nam hôm nay natural disasters, calamities, epidemics and in other special cases
...
2. Application for tax exemption for goods imported to overcome the consequences trực tiếp bóng đá việt nam hôm nay natural disasters, calamities or epidemics which is submitted prior to procedures for customs clearance thereof shall include:
a) An application form for tax exemption made by the People's Committee trực tiếp bóng đá việt nam hôm nay a municipality or province, Ministry or other authority at the similar level, which clearly states assessment trực tiếp bóng đá việt nam hôm nay the likely impacts trực tiếp bóng đá việt nam hôm nay natural disasters, calamities or epidemics within their jurisdiction, including 01 original copy required;
b) The Schedule trực tiếp bóng đá việt nam hôm nay imported goods directly used to overcome the consequences trực tiếp bóng đá việt nam hôm nay natural disasters, calamities or epidemics, including 01 original copy required;
c) The decision to announce an epidemic issued by a regulatory authority in accordance with provisions laid down in the Law on Prevention and Treatment trực tiếp bóng đá việt nam hôm nay Infectious Diseases, in the event that goods are imported to overcome the consequences trực tiếp bóng đá việt nam hôm nay such epidemic, including 01 duplicate copy which is certified as a true copy trực tiếp bóng đá việt nam hôm nay that decision.
...
5. Procedures for tax exemption:
a) After considering the application form for tax exemption made by the People’s Committee trực tiếp bóng đá việt nam hôm nay a municipality or province, Ministry or an authority at the similar level, within the permitted duration trực tiếp bóng đá việt nam hôm nay 15 days, the Ministry trực tiếp bóng đá việt nam hôm nay Finance shall assess documents submitted to apply for tax exemption and send an assessment report enclosing the Schedule trực tiếp bóng đá việt nam hôm nay goods for which tax exemption is requested to the Prime Minister to seek his decision.
b) After obtaining the Prime Minister’s decision, the Customs Subdepartment in charge trực tiếp bóng đá việt nam hôm nay import or export clearance procedures shall grant import and export duty exemptions in accordance with laws and regulations.
Thus, the application forexemption trực tiếp bóng đá việt nam hôm nay duties onimported goodsdirectly used toovercomethe consequences ofnatural disastersbefore carrying outcustoms proceduresin Vietnam includes:
- 01 originalapplication form for tax exemption made by the People's Committee trực tiếp bóng đá việt nam hôm nay a municipality or province, Ministry or other authority at a similar level, which clearly states an assessment trực tiếp bóng đá việt nam hôm nay the likely impacts trực tiếp bóng đá việt nam hôm nay natural disasters, calamities or epidemics within their jurisdiction;
- 01 originalSchedule trực tiếp bóng đá việt nam hôm nay imported goods directly used to overcome the consequences trực tiếp bóng đá việt nam hôm nay natural disasters, calamities or epidemics;
- 01certifiedtrue copyof thedecision to announce an epidemic issued by a regulatory authority in accordance with provisions laid down in the Law on Prevention and Treatment trực tiếp bóng đá việt nam hôm nay Infectious Diseases, in the event that goods are imported to overcome the consequences trực tiếp bóng đá việt nam hôm nay such epidemic.
