Circular No. 01/1999/TT-BCN guides the registration and confirmation of conditions for applying import tax rates based on the domestic content ratio (DCR) for mechanical, electrical, and electronic products. Enterprises must provide documents including a request letter, investment license, project approval decision, production plan, and DCR plan to confirm their technological production capacity.
Đối tượng áp dụng
Vietnamese enterprises and foreign-invested enterprises producing and assembling products and spare parts in the mechanical-electrical-electronic industry.
Các điểm cốt lõi
- Enterprises are eligible to apply for import tax rates based on the DCR if the tax rate is 30% or higher.
- The registration dossier includes: a request letter, investment license, project approval decision, business license, explanation of production technology capability, and production plan.
- The DCR is calculated separately for each product type, and the enterprise is responsible for the accuracy of the data.
- The registration and confirmation of the DCR are conducted annually at the end of the previous year or beginning of the new year, with supplementary adjustments made in the last six months of the year.
- The Ministry of Industry authorizes the Department of Technology Management and Product Quality to examine and confirm within fifteen days from receipt of complete documentation.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps enterprises reduce import costs and promote technological localization.
- Negative impact: Enterprises need to prepare complex documentation and bear responsibility for the accuracy of the data.
- Foreign-invested enterprises benefit from this policy.
❓ Câu hỏi thường gặp
Which enterprises are eligible to apply for import tax rates based on the DCR?
Enterprises producing and assembling products and spare parts in the mechanical-electrical-electronic industry with a tax rate of 30% or higher.
What does the registration dossier include?
The dossier includes a request letter, investment license, project approval decision, business license, and explanation of production technology capability.
How is the DCR calculated?
The DCR is calculated separately for each product type, where Z in the formula represents the CIF import price of the product, and I represents the value indicated on invoices and other supporting documents of semi-finished goods, components, sub-assemblies, and imported parts.
How is the registration and confirmation of the DCR carried out?
The registration and confirmation of the DCR are conducted annually at the end of the previous year or beginning of the new year, with supplementary adjustments made in the last six months of the year.
What is the deadline for confirming the DCR?
The Ministry of Industry authorizes the Department of Technology Management and Product Quality to confirm within fifteen days from receipt of complete documentation.
Toàn văn
CIRCULAR
Guidelines for registering and confirming conditions for applying import tax rates based on domestic content ratios for mechanical-electrical-electronic products
_____________________
Pursuant to the opinions of the Prime Minister in Circulars No. 4830/KTTH dated September 24, 1997, No. 1440/CP-KTTH dated November 7, 1998, and No. 2687/VPCP-KTTH dated July 15, 1998 regarding tax policies based on domestic content ratios (DCR), the Ministry of Industry provides detailed guidance on the conditions for applying import taxes based on DCR for mechanical-electrical-electronic products and parts as follows:
1. Vietnamese enterprises and foreign-invested enterprises producing and assembling mechanical-electrical-electronic products and parts with import tax rates of 30% or higher may register to apply import taxes based on DCR.
2. The registration dossier for confirming production capacity and technological level and DCR includes:
2.1. A request letter for confirmation (Model 1).
2.2. Investment license or Enterprise Registration Certificate (certified copy).
2.3. Decision approving the investment project (certified copy).
2.4. Business Registration Certificate (certified copy).
2.5. Explanation of production capacity and technological level:
- Production technology flowchart.
- List of major equipment serving production, including technological, analytical, experimental, and testing equipment (Model 2).
- Technical staff and workers.
- Product quality registration certificate (certified copy).
- Decision approving the environmental impact assessment report (certified copy).
- Industrial property rights certification (certified copy).
Enterprises that have been inspected according to the joint regulations of the Ministry of Industry, Science and Technology, and Environment, and the Ministry of Transport (Circular No. 479/BKHCNMT-TĐC, February 25, 1999) only need to submit the Notification of Technical Conditions for Production and Assembly issued by the Ministry of Science and Technology and Environment (certified copy, if available).
2.6. Production plan and DCR (Model 3) including:
- Production results, consumption, import and export, and DCR of the previous year.
- Planned production and registered DCR for the planning year.
- Projected production plans and DCR for subsequent years.
2.7. Regarding the calculation of DCR:
- In principle, Z in the formula for calculating DCR is the CIF import price of complete products or parts, and I is the value indicated on invoices and certificates for semi-finished products, components, sub-assemblies, and imported parts (as specified in standard loose form). Both Z and I (in USD) must be from the same source.
The Ministry of Industry will consider specific cases where Z and I come from different sources, Z comes from the same source but has multiple import prices, products or parts without CIF import prices, or new products, etc.
- DCR is calculated for each product type, not aggregated for the company.
- Enterprises are responsible under the law for the accuracy and reliability of the calculated data, registered DCR levels, and are subject to supervision and auditing by state agencies.
4. On implementation organization:
- The registration for confirming production capacity and technological level is conducted once. In case of new investments or changes in products, enterprises must submit supplementary reports.
- The registration for confirming DCR is carried out annually at the end of the previous year or at the beginning of the year, depending on the enterprise's production plan, and can be supplemented and adjusted once in the last six months of the year.
- The registration dossier is prepared in three copies and sent to the Ministry of Industry.
The Ministry of Industry delegates the Department of Technology Management and Product Quality to handle the inspection and examination process and issue a written confirmation notification (Model 5) within 15 days from receipt of the complete dossier.
During the implementation of this Circular, if there are difficulties or issues, enterprises should report them to the Ministry of Industry for timely research and appropriate resolution./.
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