Circular No. 14/2015/TT-BKHĐT promulgates the List of machinery, equipment, spare parts, specialized transport vehicles, raw materials, materials, components, semi-finished products domestically produced. This document identifies objects not subject to value-added tax and exempted from import tax according to relevant Decrees and Resolutions.
Key points
- The Ministry of Planning and Investment promulgates the List of machinery, equipment, spare parts, specialized transport vehicles, raw materials, materials, components, semi-finished products domestically produced.
- Domestic products listed in these Lists shall be uniformly applied without regard to the purpose of use, except for specialized goods.
- Specialized goods must meet specific technical standards when used.
- This Circular takes effect from January 1, 2016, and replaces Circular No. 04/2012/TT-BKHĐT.
- These Lists serve as the basis for identifying objects not subject to value-added tax and exempted from import tax according to relevant Decrees and Resolutions.
🌐 Social impact of this document
- Domestic enterprises will benefit from using goods listed in these Lists to avoid value-added tax and import tax.
- However, enterprises must comply with specific technical standards for specialized goods.
❓ Frequently asked questions
What taxes are enterprises exempted from when using goods listed in the Lists?
Enterprises are exempted from value-added tax and import tax on domestic products listed in the Lists.
Which goods need to meet specific technical standards?
Specialized goods must meet specific technical standards when used, as specified in specialized certificates.
When does this Circular take effect?
This Circular takes effect from January 1, 2016.
On what basis are the Lists issued?
These Lists are issued based on the criteria for identifying objects not subject to value-added tax and exempted from import tax according to relevant Decrees and Resolutions.
Which Circular does this Circular replace?
Circular No. 14/2015/TT-BKHĐT replaces Circular No. 04/2012/TT-BKHĐT.
Full text
CIRCULAR
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12 ||| and Investmentpolicies of the Ministry of Planning and Investment promulgates the List of machinery, equipment, spare parts, specialized transportation vehicles, raw materials, supplies, components, semi-finished products domestically produced as follows:
Article 1. The following Lists are hereby promulgated together with this Circular:
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 bus components domestically produced (Annex V);
6. List of essential supplies for oil and gas activities domestically produced (Annex VI);
7. List of raw materials, supplies for shipbuilding domestically produced (Annex VII);
8. List of raw materials, supplies directly serving the production of domestic software products (Annex VIII).
Article 2. The Lists issued in Article 1 of this Circular shall serve as 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; for determining the objects exempt from import tax under Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of certain provisions of the Law on Export Tax, the Law on Import Tax; and for determining the objects exempt from import tax 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 transport by bus.
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 for in this Article must meet specific technical standards when in use, as stated in relevant certificates.
Article 4. This Circular takes effect from January 1, 2016 and replaces Circular No. 04/2012/TT-BKHĐT dated August 13, 2012 of the Ministry of Planning and Investment.
During the implementation process, if there are any difficulties, please promptly report to the Ministry of Planning and Investment for study and amendment.
DEPUTY MINISTER
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