Circular No. 01/2018/TT-BKHĐT promulgates the list of machinery, equipment, spare parts, specialized transport vehicles, raw materials, supplies, semi-finished products domestically produced. This document provides detailed regulations on goods exempt from value-added tax and import duties for the aforementioned items.
适用范围
Domestic manufacturing enterprises producing machinery, equipment, spare parts, specialized transport vehicles, raw materials, supplies, semi-finished products; customs and tax authorities.
要点
- Enterprises producing goods listed in the annex (Annexes I to IX) are exempt from value-added tax under Article 2 of this Circular.
- Goods listed above are exempt from import duties when imported into Vietnam according to Article 2.
- Specialized goods in the list only apply to entities meeting the technical standards specified in the specialized certificate (Article 3).
- This Circular replaces Circular No. 14/2015/TT-BKHĐT and takes effect from May 15, 2018.
- Enterprises can uniformly apply the list of goods regardless of the purpose of use (Article 3).
🌐 本文件的社会影响
- Domestic production enterprises benefit from being exempted from value-added tax and import duties.
- Consumers benefit from reduced costs due to the exemption of taxes.
- Enterprises importing specialized goods face difficulties if they do not meet the specific technical standards.
❓ 常见问题
Which items are domestic production enterprises exempt from value-added tax for?
Domestic production enterprises are exempt from value-added tax for items listed in the annex accompanying Circular No. 01/2018/TT-BKHĐT.
What goods are eligible for import duty exemption?
Items listed in the annex accompanying Circular No. 01/2018/TT-BKHĐT are exempt from import duties when imported into Vietnam.
When does this Circular take effect?
Circular No. 01/2018/TT-BKHĐT takes effect from May 15, 2018.
全文
CIRCULAR
Issuing a list of machinery, equipment, spare parts, specialized transport vehicles, raw materials, supplies, semi-finished products domestically produced
specialized transport equipment, raw materials, supplies, semi-finished products
domestically produced
________________
Pursuant to Decree No. 86/2017/NĐ-CP of the Government dated July 25, 2017 on the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;
Pursuant to Decree No. 134/2016/NĐ-CP dated September 1, 2016 detailing and guiding the implementation of certain provisions of the Law on Export Duties and Import Duties No. 107/2016/QH13 dated April 6, 2016;
Pursuant to Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax No. 13/2008/QH12; Decree No. 100/2016/NĐ-CP dated July 1, 2016 amending and supplementing Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax amended and supplemented by Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government;
Pursuant to Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods and Rates of Specific Duties, Mixed Duties, and Import Duties outside Quota;
Pursuant to Decree No. 125/2017/NĐ-CP dated November 16, 2017 of the Government amending and supplementing certain provisions of Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods and Rates of Specific Duties, Mixed Duties, and Import Duties outside Quota;
Pursuant to Decision No. 13/2015/QĐ-TTg dated May 5, 2015 of the Prime Minister on mechanisms and policies to encourage the development of public passenger transportation by bus;
Pursuant to Decision No. 08/2017/QĐ-TTg dated March 31, 2017 of the Prime Minister guiding the implementation of the Memorandum between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation on supporting the production of motorized transport vehicles in Vietnam;
Pursuant to Decision No. 09/2017/QĐ-TTg dated March 31, 2017 of the Prime Minister guiding the implementation of the Memorandum between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Belarus on supporting the production of motorized transport vehicles in Vietnam.
The Minister of Planning and Investment issues the following lists of machinery, equipment, spare parts, specialized transport vehicles, raw materials, supplies, semi-finished products domestically produced:
Article 1. Attached hereto are the following Lists:
1. List of domestically produced specialized transportation equipment (Annex I);
2. List of machinery and equipment domestically produced (Annex II);
3. List of domestically produced construction materials (Annex III);
4. List of domestically produced raw materials, materials, spare parts, and replacement components (Annex IV);
5. List of domestically produced automobile spare parts (Annex V);
6. List of essential supplies for oil and gas activities domestically produced (Annex VI);
7. List of domestically produced raw materials, materials, semi-finished products for shipbuilding (Annex VII);
8. List of domestically produced machinery, equipment, raw materials, materials, components for telecommunications, information technology, digital content, software (Annex VIII);
9. List of plant seeds, animal breeds, fertilizers, and plant protection chemicals domestically produced (Annex IX).
Article 2. The Lists prescribed in Article 1 of this Circular are the basis for determining the objects not subject to value added tax under Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax and Decree No. 100/2016/NĐ-CP dated July 1, 2016 amending and supplementing Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax amended and supplemented by Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government; determining the objects exempt from import duties under Decree No. 134/2016/NĐ-CP dated September 1, 2016 detailing and guiding the implementation of certain provisions of the Law on Export Duties and Import Duties; determining the objects exempt from import duties under Decision No. 13/2015/QĐ-TTg dated May 5, 2015 of the Prime Minister on mechanisms and policies to encourage the development of public passenger transportation by bus, Decision No. 08/2017/QĐ-TTg dated March 31, 2017 of the Prime Minister guiding the implementation of the Memorandum between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation on supporting the production of motorized transport vehicles in Vietnam, and Decision No. 09/2017/QĐ-TTg dated March 31, 2017 of the Prime Minister guiding the implementation of the Memorandum between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Belarus on supporting the production of motorized transport vehicles in Vietnam.
Article 3. Domestic products listed in the attached Lists shall be uniformly applied and are not dependent on the purpose of use, except for specialized goods.
Specialized goods as provided herein are goods that must meet specific technical standards when used as specified in the relevant certificates.
Article 4. This Circular takes effect from May 15, 2018 and replaces Circular No. 14/2015/TT-BKHĐT dated November 17, 2015 of the Ministry of Planning and Investment issuing a list of machinery, equipment, spare parts, specialized transport vehicles, raw materials, supplies, semi-finished products domestically produced.
During the implementation process, if there are any difficulties, please promptly report to the Ministry of Planning and Investment for study and amendment.
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