Circular No. 101/2010/TT-BTC guides the exemption from import tax for machinery, equipment, means, tools, and materials serving environmental protection activities as stipulated in Government Decree No. 04/2009/NĐ-CP. This Circular applies to state management agencies for natural resources and environment, organizations, and individuals engaged in environmental protection activities.
适用范围
State management agencies for natural resources and environment; state management agencies for fields related to incentives and support for environmental protection activities; organizations and individuals engaged in environmental protection activities.
要点
- State management agencies for natural resources and environment; state management agencies for fields related to incentives and support for environmental protection activities are entitled to the exemption from import tax for machinery, equipment, means, tools, and materials.
- Organizations and individuals engaged in environmental protection activities including waste collection, storage, transportation, recycling, treatment; environmental monitoring and analysis; clean energy production, renewable energy production are exempted from import tax for goods listed in the accompanying Catalogue.
- Goods included in the Catalogue that are exempt from import tax must be directly used for environmental protection activities and comply with customs procedures, customs inspection, and supervision according to the guidelines.
- The exemption applies to cases where the scale of projects is expanded, technology is replaced or updated, and imported goods under agency commission or tender contracts.
- If goods that have been exempted from tax are used for other purposes, the taxpayer shall declare and pay the full amount of tax and penalties as prescribed by laws on export and import taxes.
🌐 本文件的社会影响
- Positive impact: Reducing investment costs for organizations and individuals implementing environmental protection activities, encouraging the use of advanced technology.
- Negative impact: May impose a burden on customs authorities and state management agencies for natural resources and environment in terms of management.
❓ 常见问题
Which agencies are eligible for exemption from import tax?
State management agencies for natural resources and environment; state management agencies for fields related to incentives and support for environmental protection activities.
Which organizations and individuals may be exempted from import tax?
Organizations and individuals engaged in environmental protection activities including waste collection, storage, transportation, recycling, treatment; environmental monitoring and analysis; clean energy production, renewable energy production.
What is the Catalogue of goods exempt from import tax?
The Catalogue of goods exempt from import tax issued together with this Circular includes machinery, equipment, means, tools, and materials serving environmental protection activities.
What conditions must be met to be exempted from import tax?
Goods included in the Catalogue must be directly used for environmental protection activities and comply with customs procedures, customs inspection, and supervision according to the guidelines.
How is the situation handled if goods that have been exempted from tax are used for other purposes?
The taxpayer shall declare and pay the full amount of tax and penalties (if applicable) as prescribed by laws on export and import taxes.
全文
CIRCULAR
Guidelines on exemption from import tax as prescribed in
Decree No. 04/2009/NĐ-CP dated January 14, 2009 of the Government
on incentives and support for environmental protection activities
_________________
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 04/2009/NĐ-CP dated January 14, 2009 of the Government on incentives and support for environmental protection activities;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance hereby provides guidelines on the exemption from import tax for machinery, equipment, means, tools, and materials as prescribed in Clause 1, Article 14 of Decree No. 04/2009/NĐ-CP dated January 14, 2009 of the Government as follows:
Article 1. Scope of application
1. State management agencies for natural resources and environment; state management agencies for fields related to incentives and support for environmental protection activities.
2. Organizations and individuals engaged in environmental protection activities including waste collection, storage, transportation, recycling, treatment; environmental monitoring and analysis; production of clean energy, renewable energy, and implementing under the form of investment projects for environmental protection activities.
Article 2. List of goods exempted from import tax
Attached herewith is the List of goods exempted from import tax as prescribed in Clause 1, Article 14 of Decree No. 04/2009/NĐ-CP dated January 14, 2009 of the Government.
Article 3. Implementation Organization
1. Machinery, equipment, means, tools, and materials included in the List of goods attached herewith shall be imported for direct use in waste collection, storage, transportation, recycling, treatment; environmental monitoring and analysis; production of clean energy, renewable energy.
2. Based on the List of goods attached herewith, the subjects exempted from import tax as prescribed in Article 1 of this Circular shall implement customs procedures and tax exemption procedures according to the guidance provided in Article 11; Clause 2, Clause 3, Clause 5, and Clause 6, Article 101; Article 102 of Circular No. 79/2009/TT-BTC dated April 20, 2009 of the Ministry of Finance guiding customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported and imported goods.
3. Subjects exempted from tax as prescribed in this Circular must report, inspect, and settle the importation and use of tax-exempt goods listed in the attached List with the customs office handling the tax exemption procedures according to the guidance provided in Article 103 of Circular No. 79/2009/TT-BTC dated April 20, 2009 of the Ministry of Finance.
4. The exemption from import tax as prescribed in this Circular applies to cases of expanding project scale, replacing, or updating technology.
5. In cases where goods specified in this Circular are imported by organizations or individuals on behalf of others or through winning bids to supply goods to the subjects prescribed in Article 1 of this Circular, they are also exempted from import tax.
6. In cases where goods have been exempted from tax as prescribed in this Circular but later used for purposes other than those for which the tax exemption was granted, the taxpayer shall be responsible for declaring and paying the full amount of tax and penalties (if applicable) in accordance with the provisions of the Law on Export Tax and Import Tax.
Article 4. Effective date
1. This Circular takes effect 45 days from the date of signature.
2. In the course of implementation, any difficulties should be promptly reported to the Ministry of Finance for study and supplementary guidance./.
DEPUTY MINISTER
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