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Is there an exemption xem bóng đá trực tiếp vtv2 duties on imports serving ship building and sea-going vessels for export in Vietnam?
Based on Article 17 xem bóng đá trực tiếp vtv2Decree 134/2016/ND-CPwhich stipulates the exemption xem bóng đá trực tiếp vtv2 duties on imports serving the operation xem bóng đá trực tiếp vtv2 ship building and sea-going vessels for export as follows:
Exemption xem bóng đá trực tiếp vtv2 duties on imports serving ship building and sea-going vessels for export
1. Projects and shipyards listed among preferential industries and trades according to the law on investment are exempt from import and export dutyes as stipulated in Clause 16, Article 16 xem bóng đá trực tiếp vtv2 the Law on Export and Import Taxes.
2. Criteria to determine means xem bóng đá trực tiếp vtv2 transport within the technological chain directly serving shipbuilding activities are defined by the Ministry xem bóng đá trực tiếp vtv2 Science and Technology.
3. Criteria to determine goods that are domestically unavailable are defined by the Ministry xem bóng đá trực tiếp vtv2 Planning and Investment.
In which, Clause 16, Article 16 xem bóng đá trực tiếp vtv2 theLaw on Export and Import Taxes 2016stipulates as follows:
Tax Exemption
...
16. Projects and shipyards listed among preferential industries and trades according to the law on investment are exempt from tax for:
a) Imported goods for the creation xem bóng đá trực tiếp vtv2 fixed assets for shipyards, including: machinery, equipment; components, details, parts, spare parts for synchronous assembly or use with machinery and equipment; raw materials, supplies used to manufacture machinery and equipment or components, details, parts, spare parts xem bóng đá trực tiếp vtv2 machinery and equipment; means xem bóng đá trực tiếp vtv2 transport within the technological chain directly serving shipbuilding activities; construction materials that are not available domestically;
b) Imported goods such as machinery, equipment, raw materials, supplies, components, semi-finished products that are not domestically produced, used in shipbuilding;
Therefore, imported components serving the operation xem bóng đá trực tiếp vtv2 ship building and sea-going vessels for export are subject to import duty exemption according to the tax law.
Is there an exemption xem bóng đá trực tiếp vtv2 duties on imports serving ship building and sea-going vessels for export in Vietnam? (Image from the Internet)
Which entities areimport duty payers in Vietnam?
According to Article 3 xem bóng đá trực tiếp vtv2 theLaw on Export and Import Taxes 2016, import duty payers include:
- Owners xem bóng đá trực tiếp vtv2 imported goods.
- Organizations entrusted with import.
- Individuals exiting or entering with imported goods, sending or receiving goods through border gates and borders xem bóng đá trực tiếp vtv2 Vietnam.
- Authorized persons, guarantors, and those paying taxes on behalf xem bóng đá trực tiếp vtv2 tax payers, including:
+ Customs agents in cases authorized by tax payers to pay import taxes;
+ Enterprises providing postal services, international express mail services in cases xem bóng đá trực tiếp vtv2 paying taxes on behalf xem bóng đá trực tiếp vtv2 tax payers;
+ Credit institutions or other organizations operating according to the Law on Credit Institutions in cases xem bóng đá trực tiếp vtv2 guaranteeing and paying taxes on behalf xem bóng đá trực tiếp vtv2 tax payers;
+ Authorized persons xem bóng đá trực tiếp vtv2 goods owners in cases goods are gifts, donations from individuals; luggage sent before or after trips xem bóng đá trực tiếp vtv2 exiting or entering individuals;
+ Branch offices xem bóng đá trực tiếp vtv2 enterprises authorized to pay taxes on behalf xem bóng đá trực tiếp vtv2 enterprises;
+ Other persons authorized to pay taxes on behalf xem bóng đá trực tiếp vtv2 tax payers as stipulated by law.
- Individuals purchasing, transporting goods within the tax exemption limit xem bóng đá trực tiếp vtv2 border residents but not used for production or consumption and selling in the domestic market, and foreign traders allowed to trade imported goods at border markets according to legal regulations.
- Individuals with imported goods that are subject to tax exemption but then changed and thus fall under taxable categories according to legal regulations.
- Other cases as stipulated by law.
What documents are included in the dossier for import-export duty exemption in Vietnam?
Based on Clause 6, Article 5 xem bóng đá trực tiếp vtv2Decree 134/2016/ND-CPamended by Clause 2, Article 1 xem bóng đá trực tiếp vtv2Nghị định 18/2021/NĐ-CP, the dossier for import-export duty exemption includes the following documents:
-Customs dossier according to customs law, except in the case xem bóng đá trực tiếp vtv2 purchasing duty-free goods at duty-free shops;
-Tax exemption declaration according to Clause 8, Article 5 xem bóng đá trực tiếp vtv2Decree 134/2016/ND-CP: 01 photocopy, except in case the tax exemption declaration has been updated in the National Single Window;
-Documents proving that goods have been re-exported, destroyed, or transferred for cases stipulated in Clause 5, Article 5 xem bóng đá trực tiếp vtv2Decree 134/2016/ND-CP: 01 photocopy;
-Confirmation from the Ministry xem bóng đá trực tiếp vtv2 Foreign Affairs for cases xem bóng đá trực tiếp vtv2 importing goods as stipulated in Clauses 2 and 3, Article 5 xem bóng đá trực tiếp vtv2Decree 134/2016/ND-CP: 01 photocopy;
-Decision on tax exemption by the Prime Minister xem bóng đá trực tiếp vtv2 Vietnam for cases xem bóng đá trực tiếp vtv2 importing goods as stipulated in Clause 4, Article 5 xem bóng đá trực tiếp vtv2Decree 134/2016/ND-CP: 01 photocopy.
