Guidelines for exemption and refund of import tax for machinery and equipment imported for large-scale gas exploitation projects implemented by the Vietnam Oil and Gas Corporation (PetroVietnam).
적용 범위
The Vietnam Oil and Gas Corporation; the winning bidder or the entrusted importing unit for the Corporation.
핵심 사항
- The Vietnam Oil and Gas Corporation is exempt from import tax on machinery and equipment not yet produced domestically or failing to meet project requirements (Article 1).
- If taxes have been paid, the entity will be refunded the corresponding amount of tax paid (Article 2).
- Documentation for tax refund includes documents such as a request letter, customs declaration form, tender contract, list of machinery and equipment, and confirmation from the Vietnam Oil and Gas Corporation.
- The Customs Authority issues a decision on tax refund based on the aforementioned documentation.
- The entrusted importing unit must submit an entrustment contract when processing for tax refund (if applicable).
🌐 이 문서의 사회적 영향
- The Vietnam Oil and Gas Corporation and related units are relieved of financial burdens due to tax exemptions and refunds.
- Customs authorities increase their workload in receiving and processing tax refund documentation.
❓ 자주 묻는 질문
Which entity has the right to request a tax refund?
The Vietnam Oil and Gas Corporation or the winning bidder, or the entrusted importing unit for the Corporation.
What documents are required for a tax refund?
This includes a request letter, customs declaration form, tender contract, list of machinery and equipment, and confirmation from the Vietnam Oil and Gas Corporation.
Which authority issues the decision on tax refund?
The Customs Authority where the entity processes import procedures will issue the tax refund decision.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10547 TC/TCT DATED NOVEMBER 2, 2001
REGARDING IMPORT TAX ON MATERIALS AND EQUIPMENT
FOR A PROJECT WITH AN ABILITY TO PROCESS 2-3 MILLION CUBIC METERS OF GAS PER DAY
Dear: - General Department of Customs
- Vietnam Oil and Gas Corporation
In response to the letter No. 3942/CV-TCKT dated September 10, 2001 from the Vietnam Oil and Gas Corporation and the letter No. 193/CV-TM dated October 8, 2001 from the PetroVietnam Design and Construction Company regarding import tax on materials and equipment for a project with an ability to process 2-3 million cubic meters of gas per day, the Ministry of Finance provides its comments as follows:
On October 28, 1999, the Government issued Circular No. 1135/CP-KTTH allowing the Vietnam Oil and Gas Corporation to be exempt from paying import tax on machinery and equipment imported which are not domestically produced or do not meet domestic production requirements for a project with an ability to process 2-3 million cubic meters of gas per day.
In cases where the Vietnam Oil and Gas Corporation or the winning bidder, or the entrusted importer has already paid import tax on machinery and equipment imported which are not domestically produced or do not meet domestic production requirements for a project with an ability to process 2-3 million cubic meters of gas per day, such taxes will be refunded accordingly.
The documents required for refunding import tax include:
- A letter requesting the refund of import tax from the importing entity (the Corporation or the winning bidder or the entrusted importer).
- Declaration of imported goods, Notification of Tax and Receipt of Import Tax Payment.
- A list detailing the amount of import tax paid on machinery and equipment for which a refund is requested.
- The tender contract or decision to award the bid by the Vietnam Oil and Gas Corporation or an authorized body approving the assignment to the winning bidder (if it is a copy, it must be certified as a true copy by the entity).
- A list of machinery and equipment used for the project with an ability to process 2-3 million cubic meters of gas per day which are not domestically produced or do not meet domestic production requirements, confirmed by the Ministry of Science, Technology and Environment.
- The entrustment import contract in cases where entrusted imports are made (if it is a copy, it must be certified as a true copy by the entity).
- Confirmation from the Vietnam Oil and Gas Corporation regarding the quantity of machinery and equipment imported which are not domestically produced or do not meet domestic production requirements for investment in the project.
Based on these documents, the Customs authority where the importing entity processes import procedures will issue a decision to refund import tax.
관계도
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