This Circular stipulates the preferential import tax rates for certain goods serving the construction, repair, and maintenance of locomotives and railway cars. The tax rate will be applied after the enterprise presents the confirmation letter from Vietnam Railway Corporation.
适用范围
Enterprises importing goods serving the construction, repair, and maintenance of locomotives and railway cars.
要点
- Enterprises → are permitted to import certain goods serving the construction, repair, and maintenance of locomotives and railway cars at preferential tax rates → as set out in the List of Preferential Import Tax Rates issued together with this Circular.
- Enterprises → must present the confirmation letter from Vietnam Railway Corporation when importing goods serving the construction, repair, and maintenance of locomotives and railway cars → otherwise, the general tax rate will apply.
🌐 本文件的社会影响
- Positive impact: Reducing import costs for transportation enterprises, supporting the development of the railway industry.
- Negative impact: It may create difficulties for enterprises not in the railway sector when importing goods for other activities.
❓ 常见问题
Which enterprises are eligible for preferential tax rates?
Enterprises importing goods serving the construction, repair, and maintenance of locomotives and railway cars.
What is the amount of the preferential tax rate?
This Circular stipulates the preferential tax rates according to the List issued together with this Circular, but does not specify the specific tax rates in the text.
Which entity must enterprises present a confirmation letter from when importing goods?
Enterprises must present the confirmation letter from Vietnam Railway Corporation when importing goods serving the construction, repair, and maintenance of locomotives and railway cars.
What is the duration of the application of the preferential tax rate?
This Circular takes effect 45 days from the date of issuance.
What penalties will enterprises face if they do not present the confirmation letter?
If enterprises import goods without meeting the conditions specified, the general tax rate stipulated in Circular No. 216/2009/TT-BTC shall apply.
全文
Article 1. Preferential import tariff rates
The accompanying Circular provides the List of preferential import tariff rates for certain goods used for the construction, repair, and maintenance of locomotives and carriages.
Article 2. Implementation
1. This Circular takes effect 45 days from the date of signature.
2. When importing, enterprises must present a confirmation letter from Vietnam Railway Corporation for goods imported for the construction, repair, and maintenance of locomotives and carriages. Goods imported that do not meet the above conditions shall be subject to the preferential import tariff rates prescribed in Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance on the preferential import tariff rates according to the list of taxable goods./.
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Place of Receipt: |
DEPUTY MINISTER |
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