Decree No. 21/2025/NĐ-CP amends the provisions regarding the preferential import tax rate for raw materials, components, and spare parts for the production and processing of automotive supporting industry products until December 31, 2027. The preferential tax rate is 0% applicable to imported raw materials, components, and spare parts from countries that cannot produce them.
Đối tượng áp dụng
Customs declarant, enterprises participating in the Preferential Tax Program for Automotive Supporting Industries.
Các điểm cốt lõi
- Customs declarant → declare and calculate taxes on imported raw materials, components, and spare parts according to the general tax rate or preferential tax rate not yet applying the 0% tax rate at the time of registering the customs declaration form.
- Enterprises participating in the Preferential Tax Program for Automotive Supporting Industries → apply the preferential import tax rate of 0% for raw materials, components, and spare parts until December 31, 2027.
- The Preferential Tax Program for Automotive Supporting Industries → extends until December 31, 2027.
- Imported raw materials, components, and spare parts from countries that cannot produce them → apply the preferential tax rate of 0%.
- Enterprises that have registered to participate in the Preferential Program before the effective date of this Decree → do not need to re-register and still enjoy benefits under the regulations.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces import costs of raw materials, components, and spare parts for enterprises participating in the Preferential Tax Program for Automotive Supporting Industries, enhancing the competitiveness of domestic products.
- Negative impact: Customs management costs may increase due to the strict control required when applying the preferential tax rate of 0%.
❓ Câu hỏi thường gặp
When will enterprises participating in the Preferential Tax Program for Automotive Supporting Industries cease to be eligible?
The Preferential Tax Program for Automotive Supporting Industries will extend until December 31, 2027.
Raw materials, components, and spare parts from which countries are subject to the preferential tax rate of 0%?
The preferential tax rate of 0% applies to imported raw materials, components, and spare parts from countries that cannot produce them.
What must enterprises that have registered to participate in the Preferential Program do before the Decree takes effect?
Enterprises do not need to re-register and still enjoy benefits under the regulations stipulated in this Decree.
When does the preferential tax rate of 0% apply to raw materials, components, and spare parts?
The preferential tax rate of 0% applies from the time of registering the customs declaration form until December 31, 2027.
What must the customs declarant do when declaring and calculating taxes on raw materials, components, and spare parts?
The customs declarant must declare and calculate taxes on imported raw materials, components, and spare parts according to the general tax rate or preferential tax rate not yet applying the 0% tax rate at the time of registering the customs declaration form.
Toàn văn
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THE GOVERNMENT Number: 21/2025/NĐ-CP |
SOCIALIST REPUBLIC OF VIET NAM Hanoi, day10February 02, 2025 |
DECREE
Amending and supplementing Article 9 of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tax Tariff, Preferential Import Tax Tariff, List of Goods and Rates of Specific Taxes, Mixed Taxes, and Import Taxes outside Quota
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Pursuant to the Law on the Organization of the Government dated June 19, 2015; November 22, 2019; November 22, 2019;
Pursuant to the Export Tax, Import Tax Law dated April 6, 2016;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Customs Law dated June 23, 2014;
Pursuant to Resolution No. 71/2006/QH11November 29, 2006 of the National Assembly approving the Protocol on Accession to the Agreement Establishing the World Trade Organization of the Socialist Republic of Vietnam;
Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;ondecision of the Minister of Finance;
h"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."overnment promulgates this Decree amending and supplementing Article 9 of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tax Tariff, Preferential Import Tax Tariff, List of Goods and Rates of Specific Taxes, Mixed Taxes, and Import Taxes outside Quota.to amend and supplement Article 9 of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tax Schedule, the Preferential Import Tax Schedule, the List of Goods and Rates of Absolute Import Duty, Import Duty outside Quota, andpoliciesTariffỗImport Duty outside Quota.
Article 1. Amend the name of Article 9 and Clause 1 of Article 9 of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tax Tariff, Preferential Import Tax Tariff, List of Goods and Rates of Specific Taxes, Mixed Taxes, and Import Taxes outside Quota as follows:
"Article 9. Preferential import tax rate for raw materials, components, and spare parts for producing, processing (assembling) priority supporting industrial products for the automobile manufacturing and assembly industry until December 31, 2027 (referred to as the Supporting Industry Preferential Tax Program for Automobiles)"
1. The preferential import tax rate of 0% shall be applied to raw materials, components, and spare parts that are not domestically produced for producing, processing (assembling) priority supporting industrial products for the automobile manufacturing and assembly industry (referred to as supporting industrial products for automobiles) until December 31, 2027, as follows:
a) At the time of declaring the customs declaration form, the declarant shall declare and calculate taxes on imported raw materials, components, and spare parts according to the general import tax rate, preferential import tax rate, or special preferential import tax rate as prescribed, without applying the 0% tax rate.
b) The application of the preferential import tax rate of 0% for raw materials, components, and spare parts under the Supporting Industry Preferential Tax Program for Automobiles shall be implemented in accordance with the provisions of Clauses 2, 3, 4, 5, 6, 7, and 8 of this Article."
Article 2. Implementation clauses and organization of implementation
1. This Decree takes effect from the date of issuance.
2. The preferential import tax rate for raw materials, components, and spare parts for producing, processing (assembling) priority supporting industrial products for the automobile manufacturing and assembly industry stipulated in this Decree shall be applicable until December 31, 2027. Enterprises that have registered to participate in the Supporting Industry Preferential Tax Program for Automobiles before the effective date of this Decree do not need to re-register the program and will enjoy benefits as prescribed in this Decree.
3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under the central government, and related organizations and individuals are responsible for implementing this Decree.
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N |||oEffective date: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies, government-affiliated agencies; - Provincial People's Councils, People's Committees of centrally governed cities; - Central Party Office and Party Committees; - General Secretary's Office; - President's Office; - Ethnic Council and Committees of the National Assembly; - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Office; - National Financial Supervisory Commission; - Social Policy Bank; - Vietnam Development Bank; - Vietnam Fatherland Front Central Committee; - Central Agencies of Social Organizations; - VPCP: Deputy Chairman, all Vice Chairmen, Assistants to the Prime Minister, Director of the Government Portal, all Departments, Bureaus, subordinate units, Official Gazette; - File: VT, KTTH (2b). |
PRIME MINISTER Signed. PRIME MINISTER DEPUTY PRIME MINISTER (Signed) Ho Duc Phoc |
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