This Circular guides the list of specialized weapons and equipment for security purposes exempt from VAT (VAT). The list includes types of weapons and equipment produced domestically and imported from abroad. It specifies the subjects eligible for VAT exemption and the conditions to enjoy this benefit.
적용 범위
Organizations under the Ministry of Public Security; enterprises producing weapons and equipment for security purposes; units importing weapons and equipment for security purposes
핵심 사항
- Specialized weapons and equipment produced, assembled, or repaired domestically by organizations under the Ministry of Public Security are exempt from VAT (Point a, Article 1).
- Imported weapons and equipment for security purposes must have a confirmation certificate from the Ministry of Public Security and be within the import quota approved by the Prime Minister to be eligible for VAT exemption (Article 2).
- Organizations producing, assembling, repairing, or importing weapons and equipment exempt from VAT are not allowed to deduct or refund input VAT (Point 3, Article 1).
- Weapons and equipment for security purposes provided to units outside the Public Security and Defense sectors or used for improper purposes shall be subject to VAT according to regulations (Article 4).
- The list of specialized weapons and equipment for security purposes includes various types such as firearms, ammunition, grenades, observation devices, machinery and equipment, traffic control systems, and other types (Annex to the Circular).
🌐 이 문서의 사회적 영향
- Benefit: Reducing costs for organizations producing and importing weapons and equipment for security purposes.
- Risk: May lead to improper use if not strictly managed.
❓ 자주 묻는 질문
업데이트 중.
전문
| MINISTRY OF PUBLIC SECURITY - MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| No.: 07/2000/TTLT-BCA-BTC | Hanoi, April 10, 2000 |
CIRCULAR
JOINT CIRCULAR NO. 07/2000/TTLT-BCA-BTC OF THE MINISTRY OF PUBLIC SECURITY AND THE MINISTRY OF FINANCE DATED APRIL 10, 2000 GUIDING THE LIST OF WEAPONS AND EQUIPMENT SPECIALIZED FOR USE IN SECURITY THAT ARE EXEMPT FROM VALUE ADDED TAX
Pursuant to Clause 19, Article 4 of Decree No. 28/1998/NĐ-CP dated May 11, 1998 of the Government detailing the implementation of the Law on Value Added Tax;
The Ministry of Public Security and the Ministry of Finance hereby promulgate the list of weapons and equipment specialized for use in security that are exempt from value added tax (VAT) as follows:
1. The list of weapons and equipment specialized for domestic production includes:
a) Weapons and equipment specialized for use in security produced, assembled, or repaired domestically by enterprises or units (collectively referred to as facilities) under the Ministry of Public Security, including products supplied to units under the Ministry of National Defense for national defense purposes, as specified in the Annex accompanying this Circular.
b) Weapons and equipment specialized for use in security produced by enterprises under the Ministry of National Defense according to Circular Jointly Issued by the Ministry of National Defense and the Ministry of Finance No. 2395/1999/TTLT-BQP-BTC dated August 21, 1999, which are provided to units under the Ministry of Public Security for security purposes.
The weapons and equipment specified in Points a and b above include complete, integrated products or parts, components, accessories, and packaging specifically designed for assembling complete products.
2. Weapons and equipment (including materials, machinery, spare parts) imported for specialized use in security that are exempt from import duties according to the Law on Import and Export Duties, imported by trading establishments within the annual quota approved by the Prime Minister.
Trading establishments importing goods for security purposes that are exempt from VAT must provide the tax authority with the following documents:
- Confirmation of imported goods for security tasks issued by the Ministry of Public Security;
- Confirmation of imported goods within the import quota approved by the Prime Minister (issued by the Ministry of Trade or the General Department of Customs);
- Entrusted import contract;
These documents must be submitted to the customs authority when declaring VAT on imported goods. The customs authority will determine specific imported goods for security purposes that are exempt from VAT based on the actual imported items and the declaration by the trading establishment.
3. Facilities producing, assembling, repairing, or importing weapons and equipment for security purposes that are exempt from VAT as stipulated in Points 1 and 2 of this Circular shall not be entitled to deduct or refund input VAT on corresponding goods or services.
In cases where facilities under the Ministry of Public Security simultaneously produce, trade, or import goods or services not covered by this Circular, they must maintain separate accounting records and declare and pay VAT according to the provisions of the Law on VAT.
4. Weapons and equipment produced or imported by facilities under the Ministry of Public Security according to this Circular, if supplied to units outside the Public Security and Defense sectors or used for non-security or non-defense purposes, shall be subject to VAT and declared and paid according to the provisions of the Law on VAT.
This Circular takes effect from the date the Decree No. 28/1998/NĐ-CP dated May 11, 1998 of the Government detailing the implementation of the Law on VAT comes into force (January 1, 1999).
The Financial Planning Department of the Ministry of Public Security is responsible for guiding relevant units to comply with the provisions of this Circular; confirming imported goods for security tasks, compiling financial estimates consistent with this Circular.
During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Public Security and the Ministry of Finance for research and supplementary guidance.
LIST OF WEAPONS AND EQUIPMENT PRODUCED AND REPAIRED DOMESTICALLY FOR SPECIALIZED USE IN SECURITY THAT ARE EXEMPT FROM VAT
(Annexed to Joint Circular No. 07/2000/TTLT-BCA-BTC dated April 10, 2000 of the Ministry of Public Security - Ministry of Finance)
| No. | Name of weapon or equipment |
| 1 | Various types of firearms (including electric guns, pepper spray guns, rubber bullet guns, net guns, hook guns, marking bullet guns), spare parts, and auxiliary components of firearms. |
| 2 | Various types of ammunition, grenades (including pepper spray rounds, rubber bullets, net rounds, marking rounds, pepper spray grenades), bombs, mines, detonators, fuses, explosive devices, smoke grenades, slow-burning cords, explosives, ignition accessories, and spare parts. |
| 3 | Various types of knives, machetes, and similar primitive weapons and spare parts; Various types of pepper spray cans, tear gas canisters, and spare parts. |
| 4 | Batons, electric sticks, and spare parts |
| 5 | Handcuffs, shackles, and other support tools for arrest, escort, and detention operations. |
| 6 | Shields, barriers, bulletproof vests, anti-explosive detection suits, life jackets, diving suits, specialized helmets, gas masks, and other protective equipment. |
| 7 | Observation equipment, battery-powered loudspeakers, spotlights, barbed wire, and other support tools. |
| 8 | Equipment for raiding, infiltration, and surrounding targets of special forces: Various door and wall breaching kits; vehicle, ship, and aircraft breaching kits; various ladders and climbing kits; rescue climbing and rescue kits; helicopter rope kits; infiltration kits; surrounding and rescue kits; spare parts and auxiliary components. |
| 9 | Motor vehicles and spare parts for public security agencies for security purposes. |
| 10 | Two- and three-wheeled motor vehicles and spare parts for public security agencies for security purposes. |
| 11 | Watercraft: Patrol boats, high-speed boats, speedboats, motorized boats, inflatable boats, high-speed inflatable boats, bulletproof boats, rescue boats, equipment, and spare parts. |
| 12 | Aircraft and spare parts. |
| 13 | Machinery, equipment, traffic control systems. |
| 14 | Secret transmission, recording, and detection equipment; dedicated audio recording equipment. |
| 15 | Equipment and systems for monitoring postal and telecommunications services: Fax machines, telephones, mobile phones, telex machines, mail, and replacement parts. |
| 16 | Equipment and systems for monitoring the Internet. |
| 17 | Night vision equipment and white noise generators. |
| 18 | Operational disguise equipment, ink, and operational paper. |
| 19 | Supplementary and replacement equipment and systems for information, frequency positioning, and surveillance systems for counter-radio espionage, satellite reception. |
| 20 | Coding and decoding devices and systems; Devices, machines, and parts serving cryptographic work. |
| 21 | Equipment, machinery, and chemicals for inspecting, detecting, analyzing, and examining various types (weapons, documents, explosives, flammable materials, narcotics, radioactive substances, counterfeit money, precious stones, precious metals, genetic testing, fingerprints, and chemicals, etc.); Metal detectors, breathalyzers, bomb detection machines. |
| 22 | Various measurement and signal analysis devices, screen radiation receivers. |
| 23 | Equipment and systems for producing passports, identity cards, and PVC cards. |
| 24 | Equipment for breaching targets to retrieve documents: lock-picking tools, flexible tubes, and similar devices. |
| 25 | Document protection equipment (seals, foils, metal wires, etc.) against counterfeit passports, visas, and other documents. |
| 26 | Equipment for storing hazardous evidence (toxic chemicals, radioactive substances, explosive materials), and special evidence. |
| 27 | File storage cabinets, document preservation equipment. |
| 28 | Clean communication equipment, wireless and wired systems, and auxiliary devices. |
| 29 | Electronic computers, network devices, and peripheral equipment. |
| 30 | Computer software serving security operations. |
| 31 | Optical instruments, telescopes, periscopes, spare parts, and auxiliary devices. |
| 32 | Cameras, video recorders, projectors, film processing equipment, spare parts, and auxiliary components. |
| 33 | Photocopy machines, duplicating machines, spare parts, and auxiliary components specifically for police use. |
| 34 | Magnetic cards, barcodes, smart cards of various types. |
| 35 | Audio recording devices, spare parts, and auxiliary components. |
| 36 | Cameras, spare parts, and auxiliary components. |
| 37 | Alarm, fire detection, and anti-theft, anti-burglary, or firefighting equipment; Electronic fences and similar devices; Spare parts and auxiliary components. |
| 38 | Firefighting vehicles: Firefighting aircraft; Fire trucks, fire command vehicles; Fireboats; Other firefighting vehicles and spare parts. |
| 39 | Firefighting supplies: Fire extinguishing chemicals, fire extinguishers, hoses, and other firefighting supplies. |
| 40 | Firefighting gear: Fire-resistant clothing, gloves, boots, and other fire-resistant equipment. |
| 41 | Training aids and models for reconnaissance and search and seizure training. |
| 42 |
Publishing, printing, and distributing operational files, documents, and professional books for the police. |
|
Nguyen Khanh Toan (Signed) |
Pham Van Trong (Signed) |
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