Decision No. 2153/QD-BTC On granting exemption from import tax, non-collection of value-added tax and special consumption tax for charitable gifts and donations

Pursuant to …;

On Exempting Import Duties, Not Collecting Value Added Tax and Special Consumption Tax on Gifts and Presents with Charitable Purposes special consumption tax on gifts and presents with charitable purposes

---------------------

THE MINISTER OF FINANCE

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005; Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008; Pursuant to the Law on Special Consumption Tax No. 27/2008/QH12 dated November 14, 2008 and the detailed implementing regulations of these Laws;
Pursuant to the Memorandum No. 25/TTr-LDTBXH dated May 13, 2009 of the Ministry of Labor, Invalids and Social Affairs regarding the request for permission to import tax-exempt specialized vehicles for the use of people with disabilities;
Pursuant to the Decision No. 1063/QD-LDTBXH dated August 17, 2009 of the Ministry of Labor, Invalids and Social Affairs regarding the acceptance of cars donated by the Nippon Foundation to the Independent Living Center for People with Disabilities in Hanoi for supporting activities for people with disabilities;
Considering the proposal of the Association of People with Disabilities of Hanoi at the letter No. 116/HNKT-CV dated July 29, 2009 requesting exemption from taxes on gifts from the Nippon Foundation (Japan);
At the proposal of the Director General of the General Department of Customs,

DECISION:

Article 1. Exempting import duties, not collecting value added tax and special consumption tax on one new Nissan Urvan Ambulance vehicle equipped with a wheelchair lift for people with disabilities, right-hand drive, produced in Japan, donated by the Nippon Foundation (Japan) to the Independent Living Center for People with Disabilities in Hanoi – Association of People with Disabilities of Hanoi under the customs declaration number 539/NCQ-PMD dated July 16, 2009 at the Haiphong Port Customs Office, Haiphong City Customs Department. The total amount of exempted import duties and uncollected value added tax and special consumption tax is: 1,464,498,636 VND (One billion four hundred sixty-four million four hundred ninety-eight thousand six hundred thirty-six VND).

Where:

+ Exempted import duty is: 645,787,684 VND;

+ Un-collected value added tax is: 106,788,385 VND;

+ Un-collected special consumption tax is: 711,922,567 VND.

Article 2. The Ministry of Labor, Invalids and Social Affairs shall be responsible for directing the Association of People with Disabilities of Hanoi to account for the increase in state assets provided to the Association, manage and use the aforementioned goods according to the approved purpose of tax exemption, non-collection of value added tax and special consumption tax, and not sell them. If they misuse the purpose of the tax exemption, non-collection of taxes, or sell them, they will be subject to recovery of the exempted import duties, uncollected value added tax and special consumption tax, and penalties according to current regulations.

Article 3. The Haiphong City Customs Department shall be responsible for directing the Haiphong Port Customs Office to check and compare with the original file kept at the unit, confirm that all related contents and documents are consistent, complete, and accurate, then proceed to process the tax clearance procedures for the enterprise, clearly record in the original declaration kept at the unit and the original declaration of the declarant "the goods are exempted from import duties, value added tax, and special consumption tax according to Decision No... dated... month... year... of the Minister of Finance".

Article 4. This decision takes effect from the date of signing. The Ministry of Labor, Invalids and Social Affairs, the Association of People with Disabilities of Hanoi (Room 1506, HaThanh Plaza, 102 Thai Thinh Street, Dong Da District, Hanoi), The Independent Living Center for People with Disabilities in Hanoi (No. 42 Kim Ma Thang, Ba Dinh District, Hanoi),The Haiphong City Customs Department shall be responsible for implementing this decision.