What are the cases trực tiếp bóng đá euro hôm nay exemption trực tiếp bóng đá euro hôm nay import duty on plant protection chemicals in Vietnam?

What are the cases trực tiếp bóng đá euro hôm nay exemption trực tiếp bóng đá euro hôm nay import duty on plant protection chemicals inVietnam?

According to Article 16 trực tiếp bóng đá euro hôm nay theLaw on Export and Import Duties 2016, it is stipulated:

Tax Exemption

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12. Plant varieties; animal breeds, fertilizers, plant protection chemicals that cannot be domestically produced as prescribed by competent authority.

13. Raw materials and components which cannot be domestically manufactured and are imported serving the manufacturing trực tiếp bóng đá euro hôm nay investment projects eligible for investment incentives or in an extremely disadvantaged area prescribed by regulations trực tiếp bóng đá euro hôm nay law on investment, high technology enterprises, science and technology enterprises, science and technology organizations are exempt from import duties for 05 years from the commencement trực tiếp bóng đá euro hôm nay manufacture.

The exemption trực tiếp bóng đá euro hôm nay import duties specified in this Clause does not apply to mineral extraction projects; projects for manufacture trực tiếp bóng đá euro hôm nay products where total value trực tiếp bóng đá euro hôm nay natural resources or minerals plus energy costs makes up at least 51% trực tiếp bóng đá euro hôm nay the product price; projects for manufacture or sale trực tiếp bóng đá euro hôm nay goods/services subject to special excise tax.

14. Raw materials and components which cannot be domestically manufactured trực tiếp bóng đá euro hôm nay investment projects for manufacture or assembly trực tiếp bóng đá euro hôm nay medical equipment given priority shall be exempt from import duties for 05 years from the commencement trực tiếp bóng đá euro hôm nay manufacture.

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Import duty on plant protection chemicals that cannot be domestically produced and are necessary for import as regulated by the competent authority will be exempted.

What are the cases trực tiếp bóng đá euro hôm nay exemption trực tiếp bóng đá euro hôm nay import duty on plant protection chemicals in Vietnam? (Image from the Internet)

Which authority do taxpayers notify to get theexemption trực tiếp bóng đá euro hôm nay import duty onplant protection chemicals in Vietnam?

According to Article 17 trực tiếp bóng đá euro hôm nay theLaw on Export and Import Duties 2016:

Procedures for tax exemption

1. In the cases specified in Clause 11, 12, 13, 14, 15, 16 and 18 trực tiếp bóng đá euro hôm nay Article 16, the taxpayer shall notify the customs authority trực tiếp bóng đá euro hôm nay goods eligible for tax exemption to be imported.

2. The procedures for tax exemption shall comply with regulations trực tiếp bóng đá euro hôm nay law on tax administration.

Thus, if plant protection chemicals are eligible for import dutyexemption, taxpayers shall notify the customs authority trực tiếp bóng đá euro hôm nay goods eligible for tax exemption to be imported.

What is the determination trực tiếp bóng đá euro hôm nay plant protection chemicals that have to be imported into Vietnam?

According to Article 40 trực tiếp bóng đá euro hôm nayDecree 134/2016/ND-CP:

Responsibility for implementation

1. The Ministry trực tiếp bóng đá euro hôm nay Planning and Investment shall publish a list trực tiếp bóng đá euro hôm nay goods that can be manufactured domestically mentioned in Article , 15, 16, 17, 18, 19, 20, 21, 23, 24, 25 and 28 trực tiếp bóng đá euro hôm nay this Decree.

2. The Ministry trực tiếp bóng đá euro hôm nay Science and Technology shall publish a list or establish criteria for identification trực tiếp bóng đá euro hôm nay:

a) Specialized vehicles used for petroleum activities;

b) Specialized vehicles used in technological line directly serving manufacturing activities trực tiếp bóng đá euro hôm nay investment projects;

c) Vehicles in the technological line directly serving shipbuilding activities;

d) Scientific documents serving scientific research, technological development, development trực tiếp bóng đá euro hôm nay technology incubation, science and technology enterprise incubation and technological innovation;

dd) Specialized machinery, equipment, parts and supplies serving scientific research, technological development, development trực tiếp bóng đá euro hôm nay technology incubation, science and technology enterprise incubation and technological innovation that can be domestically manufactured.

3. The Board trực tiếp bóng đá euro hôm nay Directors shall publish a list or establish criteria for identification trực tiếp bóng đá euro hôm nay goods exclusively serving education.

4. The Ministry trực tiếp bóng đá euro hôm nay Agriculture and Rural Development shall publish a list or establish criteria for determination trực tiếp bóng đá euro hôm nay plant varieties, animal breeds, fertilizers and plant protection chemicals that have to be imported.

5. The Ministry trực tiếp bóng đá euro hôm nay Information and Communications shall publish a list or establish criteria for identification trực tiếp bóng đá euro hôm nay imported raw materials, supplies and components for manufacture or information technology products, digital contents or software.

6. The Ministry trực tiếp bóng đá euro hôm nay Natural Resources and Environment shall publish a list or establish criteria for identification trực tiếp bóng đá euro hôm nay imported machinery, equipment, vehicles, tools and supplies exclusively serving environmental protection and derived from the process trực tiếp bóng đá euro hôm nay waste recycling and treatment.

7. The Ministry trực tiếp bóng đá euro hôm nay Public Security and the Ministry trực tiếp bóng đá euro hôm nay National Defense shall inform the General Department trực tiếp bóng đá euro hôm nay Customs trực tiếp bóng đá euro hôm nay annual plans for importing goods exclusively serving national defense and security purposes approved by the Prime Minister or by the Minister trực tiếp bóng đá euro hôm nay Public Security or by the Minister trực tiếp bóng đá euro hôm nay National Defense who is authorized by the Prime Minister as well and any change to the plan.

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Thus, to determine plant protection chemicals that have to be imported into Vietnam, taxpayers must follow the list or criteria for determination trực tiếp bóng đá euro hôm nay plant varieties, animal breeds, fertilizers, and plant protection chemicals that have to be imported issued by the Ministry trực tiếp bóng đá euro hôm nay Agriculture and Rural Development.