Circular No. 18/2009/TT-BTC guides the reduction of 50% of the VAT rate for certain preferential imported goods, applicable from February 1, 2009 to December 31, 2009.
适用范围
Customs authorities and import enterprises.
要点
- Enterprises are entitled to a 50% reduction in the VAT rate for goods specified in the designated list, marked with an 'x' in the column 'Goods Reduced'.
- Goods not detailed in this list still benefit from a 50% reduction in the VAT rate as prescribed.
- This Circular takes effect from the date of issuance and applies to customs declarations registered from February 1, 2009 to December 31, 2009.
- In case of inconsistency regarding the tax rate, the tax authority and local customs office shall report to the Ministry of Finance for guidance on implementation.
🌐 本文件的社会影响
- Enterprises benefiting from the VAT reduction will save on import costs and enhance their competitiveness.
- Consumers may benefit if enterprises adjust prices downward due to reduced costs.
- However, customs and tax authorities must strictly enforce control measures to prevent revenue loss.
❓ 常见问题
Which items are eligible for a 50% reduction in VAT?
Items eligible for a 50% reduction in VAT are marked with an 'x' in the column 'Goods Reduced' in the list issued by the Ministry of Finance.
Are items not detailed in the list eligible for VAT reduction?
Items not detailed in the list are still eligible for a 50% reduction in the VAT rate as stipulated in Decision No. 16/2009/QĐ-TTg and Circular No. 13/2009/TT-BTC.
When does this Circular take effect?
This Circular takes effect from the date of issuance and applies to customs declarations registered from February 1, 2009 to December 31, 2009.
Who reports inconsistencies regarding the tax rate?
The tax authority and local customs office shall report to the Ministry of Finance for timely guidance on consistent implementation.
To whom does this Circular apply?
This Circular applies to import enterprises and customs authorities.
全文
CIRCULAR
Guidelines for implementing a 50% reduction in the rate of value-added tax (VAT)
according to the List of Goods in the Import Tariff Schedule for Preferential Treatment
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Pursuant to the Law on Value-Added Tax No. 13/2008/QH12 dated June 3, 2008;
Pursuant to Decree No. 123/2008/NĐ-CP dated December 8, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Value-Added Tax;
Pursuant to 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;
Pursuant to Decision No. 16/2009/QĐ-TTg dated January 21, 2009 of the Prime Minister promulgating certain measures regarding taxes to implement policies stimulating investment and consumption, preventing economic downturns, and addressing difficulties faced by enterprises;
The Ministry of Finance hereby provides guidelines for implementing a 50% reduction in the rate of VAT for certain goods listed in the VAT Tariff Schedule issued together with Circular No. 131/2008/TT-BTC dated December 26, 2008 of the Ministry of Finance guiding the implementation of VAT according to the List of Goods in the Import Tariff Schedule for Preferential Treatment as follows:
Article 1. Attached to this Circular is a list of certain goods subject to a 50% reduction in the rate of VAT.
Goods subject to a 50% reduction in the rate of VAT are marked with an "x" in the column "Goods Reduced" of the list of certain goods subject to a 50% reduction in the rate of VAT.
Article 2. Goods not detailed in the list attached to this Circular that fall within the scope of the 50% reduction in the rate of VAT as prescribed in Decision No. 16/2009/QĐ-TTg of the Prime Minister and Circular No. 13/2009/TT-BTC dated January 22, 2009 of the Ministry of Finance guiding the implementation of a reduction in VAT for certain goods and services facing difficulties in business operations shall be implemented in accordance with Decision No. 16/2009/QĐ-TTg and Circular No. 13/2009/TT-BTC.
Article 3. Matters not covered by these guidelines shall continue to be implemented in accordance with the guidelines set forth in Circular No. 131/2008/TT-BTC dated December 26, 2008 of the Ministry of Finance guiding the implementation of VAT according to the List of Goods in the Import Tariff Schedule for Preferential Treatment.
Article 4. This Circular takes effect from the date of issuance and applies to customs declarations for imported goods registered with customs authorities from February 1, 2009 to December 31, 2009.
During the implementation process, if inconsistencies in the application of the VAT rate for the same type of imported goods and domestically produced, traded, and consumed goods are discovered, local tax authorities and customs offices shall report to the Ministry of Finance for timely guidance to ensure uniform implementation.
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Place of Receipt: - The Prime Minister and Deputy Prime Ministers; - National Assembly's Office; - President's Office; - Central Office and Party Committees;
- Supreme People's Procuracy; - Supreme People's Court; - State Audit Agency; - National Assembly, People's Councils, Departments of Finance, Tax Departments, Customs Departments, State Treasury of provinces and cities; Official Gazette;
- Units under and directly affiliated with the Ministry of Finance; - Government Portal, Ministry of Finance Portal; - To be filed: VT, CST. |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Do Hoang Anh Tuan |
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