What are cases of tax exemption for import bóng đá hôm nay trực tiếp export duties in Vietnam in 2024?

What arecases of tax exemption for import bóng đá hôm nay trực tiếp export duties in Vietnam in 2024?

Based on Article 16 of theLaw on export bóng đá hôm nay trực tiếp import duties 2016, the tax exemption for import bóng đá hôm nay trực tiếp export duties cases are as follows:

- Goods exported or imported by foreign organizations bóng đá hôm nay trực tiếp individuals entitled to preferential treatment bóng đá hôm nay trực tiếp immunity in Vietnam within the limits in accordance with international treaties to which the Socialist Republic of Vietnam is a member; duty-free goods in the exit bóng đá hôm nay trực tiếp entry luggage of individuals; goods imported to be sold in duty-free shops.

- Moving assets, gifts within the limits from foreign organizations bóng đá hôm nay trực tiếp individuals to Vietnamese organizations bóng đá hôm nay trực tiếp individuals or vice versa.

Moving assets, gifts that exceed the tax-exempt limit must pay tax on the excess, except where the recipient unit is an agency or organization whose operational funds are guaranteed by the state budget bóng đá hôm nay trực tiếp authorized by a competent authority to accept or in case of humanitarian, charitable purposes.

- Goods traded across the border by border residents that fall under the list of goods bóng đá hôm nay trực tiếp within limits for production bóng đá hôm nay trực tiếp consumption by border residents.

In the case of buying, transporting goods within limits but not used for production or consumption by border residents bóng đá hôm nay trực tiếp goods exported, imported by foreign traders allowed to do business in border markets, tax must be paid.

- Goods are exempted from import bóng đá hôm nay trực tiếp export duties according to international treaties to which the Socialist Republic of Vietnam is a member.

- Goods have a value or a payable tax amount below the minimum threshold.

- Raw materials, supplies, bóng đá hôm nay trực tiếp components imported to process export products; finished products imported to be attached to processed products; processed exported products.

Processed exported products produced from domestic raw materials bóng đá hôm nay trực tiếp supplies subject to export tax are not exempt from tax on the value portion of domestic raw materials bóng đá hôm nay trực tiếp supplies constituting the export product.

Goods exported for processing bóng đá hôm nay trực tiếp then imported are exempt from export bóng đá hôm nay trực tiếp import taxes on the value of exported raw materials constituting the processed product. Goods exported for processing bóng đá hôm nay trực tiếp then imported which are natural resources, minerals, or products with a total value of resources bóng đá hôm nay trực tiếp minerals plus energy costs accounting for 51% or more of the product cost are not exempted from tax.

- Raw materials, supplies, bóng đá hôm nay trực tiếp components imported for the production of export goods.

- Goods manufactured, processed, recycled, assembled in non-tariff zones not using imported raw materials bóng đá hôm nay trực tiếp components when imported into the domestic market.

- Goods temporarily imported bóng đá hôm nay trực tiếp re-exported or temporarily exported bóng đá hôm nay trực tiếp re-imported within a fixed period, including:

+ Goods temporarily imported bóng đá hôm nay trực tiếp re-exported, temporarily exported bóng đá hôm nay trực tiếp re-imported for organizing or attending fairs, exhibitions, product introductions, sports, cultural, artistic, or other events; machinery bóng đá hôm nay trực tiếp equipment temporarily imported bóng đá hôm nay trực tiếp re-exported for testing, research, bóng đá hôm nay trực tiếp product development; machinery, equipment, professional tools temporarily imported bóng đá hôm nay trực tiếp re-exported, temporarily exported bóng đá hôm nay trực tiếp re-imported to serve work within a certain period or to serve processing for foreign traders, except machinery, equipment, tools, means of transport of organizations bóng đá hôm nay trực tiếp individuals allowed to temporarily import bóng đá hôm nay trực tiếp re-export to implement investment projects, construction, installation, bóng đá hôm nay trực tiếp production;

+ Machinery, equipment, components, bóng đá hôm nay trực tiếp spare parts temporarily imported for replacement or repair of foreign ships or aircraft, or temporarily exported for replacement or repair of Vietnamese ships or aircraft abroad; goods temporarily imported for supply to foreign ships or aircraft docking at Vietnamese ports;

+ Goods temporarily imported bóng đá hôm nay trực tiếp re-exported or temporarily exported bóng đá hôm nay trực tiếp re-imported for warranty, repair, or replacement;

+ Reusable items in the form of temporary import bóng đá hôm nay trực tiếp re-export or temporary export bóng đá hôm nay trực tiếp re-import to contain export bóng đá hôm nay trực tiếp import goods;

+ Goods for temporary import bóng đá hôm nay trực tiếp re-export business within the temporary import bóng đá hôm nay trực tiếp re-export period (including the extension time) guaranteed by a credit institution or already deposited an amount equivalent to import tax on temporarily imported, re-exported goods.

- Non-commercial goods in the following cases: samples; pictures, films, models substituting for samples; small quantities of advertising publications.

- Imported goods to create fixed assets of investment preferential subjects under the law on investment, including:

+ Machinery, equipment; components, spare parts, accessories, bóng đá hôm nay trực tiếp tools to assemble or use synchronized with machinery bóng đá hôm nay trực tiếp equipment; materials bóng đá hôm nay trực tiếp supplies used to manufacture machinery, equipment or to manufacture components, spare parts, accessories, bóng đá hôm nay trực tiếp tools of machinery bóng đá hôm nay trực tiếp equipment;

+ Specialized transport vehicles in the technology line used directly for production activities of the project;

+ Construction materials not produced domestically.

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

- Plant varieties; animal breeds; fertilizers, pesticides not yet produced domestically, requiring import under the regulations of competent state management agencies.

- Raw materials, supplies, bóng đá hôm nay trực tiếp components not yet produced domestically imported for the production of investment projects in the list of specially preferential investment professions or geographical areas with particularly difficult socio-economic conditions under the law on investment, high-tech enterprises, science bóng đá hôm nay trực tiếp technology enterprises, science bóng đá hôm nay trực tiếp technology organizations are exempt from import tax for 5 years from the start of production.

The import tax exemption specified in this clause does not apply to investment projects for mineral exploitation; projects producing products with a total value of resources bóng đá hôm nay trực tiếp minerals plus energy costs accounting for 51% or more of the product cost; projects producing, trading goods, bóng đá hôm nay trực tiếp services subject to special consumption tax.

- Raw materials, supplies, bóng đá hôm nay trực tiếp components not yet produced domestically imported for the production bóng đá hôm nay trực tiếp assembly of prioritized research bóng đá hôm nay trực tiếp manufacture medical equipment are exempt from import tax for 5 years from the start of production.

- Goods imported to serve oil bóng đá hôm nay trực tiếp gas activities, including:

+ Machinery, equipment, spare parts, specialized transport vehicles necessary for oil bóng đá hôm nay trực tiếp gas activities, including cases of temporary import bóng đá hôm nay trực tiếp re-export;

+ Components, spare parts, accessories, bóng đá hôm nay trực tiếp tools to assemble or use synchronized with machinery bóng đá hôm nay trực tiếp equipment; materials bóng đá hôm nay trực tiếp supplies used to manufacture machinery, equipment, or manufacture components, spare parts, accessories, bóng đá hôm nay trực tiếp tools of machinery bóng đá hôm nay trực tiếp equipment necessary for oil bóng đá hôm nay trực tiếp gas activities;

+ Materials necessary for oil bóng đá hôm nay trực tiếp gas activities not produced domestically.

- Projects, shipbuilding facilities in the list of preferential professions under the law on investment are exempt from tax on:

+ Goods imported to create fixed assets of the shipbuilding facility, including: machinery, equipment; components, spare parts, accessories, bóng đá hôm nay trực tiếp tools to assemble or use synchronized with machinery bóng đá hôm nay trực tiếp equipment; materials bóng đá hôm nay trực tiếp supplies used to manufacture machinery, equipment, or manufacture components, spare parts, accessories, bóng đá hôm nay trực tiếp tools of machinery bóng đá hôm nay trực tiếp equipment; transport vehicles in the technology line directly serving shipbuilding activities; construction materials not produced domestically;

+ Imported goods are machinery, equipment, materials, supplies, components, bóng đá hôm nay trực tiếp semi-finished products not produced domestically serving shipbuilding;

+ Exported ships.

- Machinery, equipment, materials, supplies, components, spare parts imported for printing bóng đá hôm nay trực tiếp minting money activities.

- Imported goods are materials, supplies, bóng đá hôm nay trực tiếp components not yet produced domestically directly serving information technology product production, digital content, bóng đá hôm nay trực tiếp software.

- Exported or imported goods to protect the environment, including:

+ Machinery, equipment, vehicles, specialized tools, materials not produced domestically for collecting, transporting, treating, processing waste water, waste, emissions, monitoring, bóng đá hôm nay trực tiếp analyzing the environment, producing renewable energy; treating environmental pollution, responding, handling environmental incidents;

+ Export products produced from waste recycling bóng đá hôm nay trực tiếp processing activities.

- Imported goods are specifically used in education not produced domestically.

- Imported goods are machinery, equipment, spare parts, specialized materials not produced domestically, documents, scientific magazines directly used for scientific research, technology development, incubation of technology, bóng đá hôm nay trực tiếp enterprise incubation in science bóng đá hôm nay trực tiếp technology, technology renewal.

- Goods specifically imported to directly serve security, defense, of which specialized transport vehicles must be the type not produced domestically.

- Goods exported, imported to ensure social security, overcome consequences of natural disasters, disasters, epidemics, bóng đá hôm nay trực tiếp other special cases.

What arecases oftax exemption for import bóng đá hôm nay trực tiếp export duties in Vietnam in 2024? (Image from the Internet)

What are cases of tax refundfor import bóng đá hôm nay trực tiếp export duties in Vietnam?

Based on Clause 1, Article 19 of theLaw on export bóng đá hôm nay trực tiếp import duties 2016, the cases of tax refund for import bóng đá hôm nay trực tiếp export duties are as follows:

- Taxpayers who have paid import bóng đá hôm nay trực tiếp export duties but have no goods imported, exported, or have imported, exported fewer goods than they have paid tax on; (1)

- Taxpayers who have paid export tax but the exported goods must be re-imported receive a refund of export tax bóng đá hôm nay trực tiếp are not required to pay import tax; (2)

- Taxpayers who have paid import tax but the imported goods must be re-exported receive a refund of import tax bóng đá hôm nay trực tiếp are not required to pay export tax; (3)

- Taxpayers who have paid tax on goods imported for production bóng đá hôm nay trực tiếp business but have put them into the production of export goods bóng đá hôm nay trực tiếp have exported the products;

- Taxpayers who have paid tax on machinery, equipment, tools, bóng đá hôm nay trực tiếp transport vehicles of organizations bóng đá hôm nay trực tiếp individuals allowed to temporarily import bóng đá hôm nay trực tiếp re-export, except for rental cases to implement investment projects, construction, installation, bóng đá hôm nay trực tiếp production, when re-exporting abroad or exporting into free trade zones.

The amount of import tax refunded is determined based on the remaining value of goods when re-exporting, calculated according to the usage time bóng đá hôm nay trực tiếp retention in Vietnam. If the goods have exhausted their value of use, the paid import tax is not refunded.

No tax refund is granted for amounts below the minimum refund level as regulated by the Government.

*Note: Goods specified in (1) (2) (3) are refunded the tax only if they have not been used, processed, or altered.

Which subjects are liable to import bóng đá hôm nay trực tiếp export duties in Vietnam?

Based on Article 2 of theLaw on export bóng đá hôm nay trực tiếp import duties 2016, the subjects liable to import bóng đá hôm nay trực tiếp export duties are:

- Goods exported, imported through Vietnam’s borders bóng đá hôm nay trực tiếp customs gates.

- Goods exported from the domestic market to non-tariff zones bóng đá hôm nay trực tiếp goods imported from non-tariff zones into the domestic market.

- Goods exported, imported on the spot, bóng đá hôm nay trực tiếp goods exported, imported by enterprises exercising export-import rights, distribution rights.

- Subjects liable to import bóng đá hôm nay trực tiếp export duties do not apply to the following cases:

+ Goods in transit, transshipment, bóng đá hôm nay trực tiếp temporary storage;

+ Humanitarian aid, non-refundable aid goods;

+ Goods exported from non-tariff zones abroad; goods imported from abroad into non-tariff zones bóng đá hôm nay trực tiếp used only in non-tariff zones; goods transferred from one non-tariff zone to another;

+ The portion of oil bóng đá hôm nay trực tiếp gas used to pay resource tax to the State when exported.