This Circular amends and supplements the reduction of 50% of the VAT payable upon importation for certain specific goods to alleviate difficulties for production and business units. The document applies from February 10, 1999.
适用范围
Production and business units using imported goods
要点
- include coal, tractors, traction engines, water pumps, machine tools, power machines, caustic soda (NaOH), sodium hypochlorite (Na(OCl)), calcium hypochlorite (Ca(OCl)2), aluminum hydroxide (Al(OH)3), hydrochloric acid (HCl), liquid chlorine and gaseous chlorine (Cl2), sodium silicate (Na2 SiO3), software services, and software products → are eligible for a 50% reduction in the VAT payable upon importation.
- The VAT payable is declared on the customs declaration form as the amount of tax calculated at the reduced rate of 50%.
- This Circular does not have retroactive effect on cases where goods were imported and VAT was declared and paid according to the customs declaration before February 10, 1999.
- This Circular takes effect from February 10, 1999.
- The customs authority shall notify the VAT as the amount of tax already reduced by 50%.
🌐 本文件的社会影响
- Alleviate financial burdens for production and business units when importing goods.
- Ensure uniform application of the VAT rate at the importation stage and within the country.
- Units that paid taxes before February 10, 1999 are not eligible for this benefit.
❓ 常见问题
Which goods are eligible for a 50% reduction in the VAT payable upon importation?
Coal, tractors, traction engines, water pumps, machine tools, power machines, caustic soda (NaOH), sodium hypochlorite (Na(OCl)), calcium hypochlorite (Ca(OCl)2), aluminum hydroxide (Al(OH)3), hydrochloric acid (HCl), liquid chlorine and gaseous chlorine (Cl2), sodium silicate (Na2 SiO3), software services, and software products.
When does this Circular take effect?
This Circular takes effect from February 10, 1999.
How does the customs authority notify the VAT?
The customs authority shall notify the VAT as the amount of tax already reduced by 50%.
Do units that paid taxes before February 10, 1999 qualify for this benefit?
No, This Circular does not have retroactive effect on cases where goods were imported and VAT was declared and paid according to the customs declaration before February 10, 1999.
How is the VAT payable declared?
The VAT payable is declared on the customs declaration form as the amount of tax calculated at the reduced rate of 50%.
全文
CIRCULAR
Amending and supplementing Circular No. 175/1998/TT-BTC dated December 24, 1998 of the Ministry of Finance guiding the implementation of Decree No. 102/1998/NĐ-CP dated December 21, 1998 of the Government amending and supplementing certain provisions of Decree No. 28/1998/NĐ-CP dated May 11, 1998 of the Government detailing the implementation of the Value Added Tax Law (VAT)
Pursuant to paragraph 2, point 5, Article 1 of Decree No. 102/1998/NĐ-CP dated December 21, 1998 of the Government amending and supplementing certain provisions of Decree No. 28/1998/NĐ-CP dated May 11, 1998 of the Government detailing the implementation of the Value Added Tax Law (VAT), to promptly address difficulties for production and business units using imported goods, ensuring consistent application of VAT collection at the importation stage and domestic production and business, the Ministry of Finance guides on amending and supplementing the reduction by 50% of the VAT rate applicable to imported goods as follows:
Immediately reduce by 50% the amount of VAT payable upon importation for the following products:
- Coal.
- Tractors, tractors with engines, water pumps, machine tools, power machines.
- Caustic soda (NaOH), sodium hypochlorite (Na(OCl)), calcium hypochlorite (Ca(OCl)2), aluminum hydroxide (Al(OH)3), hydrochloric acid (HCl), liquid chlorine and gaseous chlorine (Cl2), sodium silicate (Na2SiO3).
- Software services and software products
The VAT payable shall be declared on the customs declaration form and tax notification issued by the Customs Office at a rate reduced by 50%.
This Circular takes effect from February 10, 1999. It does not have retroactive application to cases where goods were imported and VAT was declared and paid according to the customs declaration before February 10, 1999.
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