Joint Circular No. 2395/1999/TTLT/BQP-BTC guides the list of specialized weapons and equipment for national defense that are exempt from VAT (VAT). The document specifies the types of weapons and equipment eligible for VAT exemption and the procedures for confirming importation.
Đối tượng áp dụng
Production, assembly, repair, import, and supply entities of various types of weapons and equipment for national defense; the Ministry of National Defense - Ministry of Finance; enterprises assigned the task of importing goods for national defense.
Các điểm cốt lõi
- Domestic production, assembly, and repair facilities specializing in serving national defense are exempt from VAT (Article 1).
- Imported weapons and equipment specifically for national defense purposes are exempt from import tax and VAT (Article 2).
- Businesses importing goods for national defense must provide complete documentation when declaring VAT (Article 2).
- Production, assembly, repair, and import entities are not allowed to deduct or refund input VAT on corresponding goods and services (Article 3).
- In cases where there is concurrent production, business operation, and importation of goods and services not specified in this Circular, separate accounting and taxation according to the Law on VAT must be conducted (Article 3).
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing cost burdens for production, assembly, and repair facilities of weapons and equipment for national defense.
- Negative impact: It may cause difficulties in managing and controlling VAT for other business activities of these entities.
❓ Câu hỏi thường gặp
Which types of weapons and equipment are exempt from VAT?
Types of guns, artillery, bombs, mines, tanks, warships, communication equipment, and other types of equipment specified in Article 1 of this Circular are exempt from VAT.
What documents must businesses importing goods for national defense provide?
They must provide a Certificate of Goods Imported for National Defense Tasks and a Certificate within Import Quota Limits as decided by the Prime Minister (Article 2).
Are production, assembly, and repair facilities allowed to deduct input VAT?
They are not allowed to deduct or refund input VAT on corresponding goods and services (Article 3).
Under what circumstances must separate accounting and taxation be conducted according to the Law on VAT?
Entities concurrently producing, operating, and importing goods and services not specified in this Circular (Article 3).
When does this Circular take effect?
It takes effect from the date Decree No. 28/1998/NĐ-CP comes into force, which is January 1, 1999 (Final Article).
Toàn văn
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MINISTRY OF NATIONAL DEFENSE-MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 2395/1999/TTLT-BQP-BTC |
Hanoi, August 21, 1999 |
CIRCULAR
JOINT CIRCULAR OF THE MINISTRY OF NATIONAL DEFENSE AND THE MINISTRY OF FINANCE
NUMBER 2395/1999/TTLT-BQP-BTC AUGUST 21, 1999
GUIDELINES FOR THE LIST OF WEAPONS AND MILITARY EQUIPMENT EXEMPT FROM VALUE ADDED TAX
FOR NATIONAL DEFENSE PURPOSES
Pursuant to Clause 19, Article 4 of the Decree No. 28/1998/NĐ-CP dated May 11, 1998 of the Government detailing the implementation of the Law on Value Added Tax,
The Ministry of National Defense and the Ministry of Finance hereby promulgate the list of weapons and military equipment exclusively used for national defense purposes that are exempt from value added tax (VAT) as follows:
1. The list of weapons and military equipment produced, assembled, repaired domestically by enterprises and units (collectively referred to as establishments) under the Ministry of National Defense for exclusive use in national defense is specified in the annex accompanying this Circular.
The weapons and military equipment mentioned herein include complete, integrated products or parts, components, accessories, and specialized packaging designed to assemble into complete products.
2. Imported weapons and military equipment are goods (including equipment, materials, spare parts) exclusively used for national defense purposes that are exempt from import duties according to the provisions of the Law on Export Duties and Import Duties, imported by business establishments assigned tasks by the Ministry of National Defense within annual quotas approved by the Prime Minister.
Business establishments importing goods for national defense purposes that are exempt from VAT must provide the tax authority with import VAT declaration forms containing the following documents:
- Certificate of imported goods for national defense purposes issued by the Ministry of National Defense;
- Certificate confirming that the imported goods fall within the import quota approved by the Prime Minister's decision (issued by the Ministry of Trade or General Department of Customs);
These documents must be submitted to the customs authority when declaring VAT on imported goods. The customs authority will determine specific imported goods for national defense purposes that are exempt from VAT based on the actual imported items and the declaration forms provided by the business establishment.
3. Establishments producing, assembling, repairing, importing, and supplying weapons and military equipment for national defense purposes as stipulated in Points 1 and 2 of this Circular shall not deduct or refund input VAT on corresponding goods and services. Any input VAT amounts (if applicable) shall be included in the total input costs.
In cases where establishments under the Ministry of National Defense simultaneously produce, trade, and import goods and services not covered by this Circular, they must maintain separate accounting records and declare and pay VAT according to the Law on Value Added Tax.
This Circular takes effect from the date the Decree No. 28/1998/NĐ-CP dated May 11, 1998 of the Government detailing the implementation of the Law on Value Added Tax comes into force (January 1, 1999).
The Financial Department of the Ministry of National Defense is responsible for guiding units and compiling financial budgets consistent with the provisions of this Circular.
During implementation, if there are any difficulties, units and enterprises are requested to promptly report them to the Ministry of National Defense and the Ministry of Finance for further study and supplementary guidance.
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Nguyen Van Rinh (Signed)
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Vu Van Ninh (Signed) |
LIST OF WEAPONS AND MILITARY EQUIPMENT PRODUCED, ASSEMBLED, AND REPAIRED DOMESTICALLY FOR EXCLUSIVE USE IN NATIONAL DEFENSE
EXEMPT FROM VALUE ADDED TAX
(Annexed to Joint Circular No. 2395/1999/TTLT-BQP-BTC
dated August 21, 1999 of the Ministry of National Defense - Ministry of Finance)
| No. | Name of weapon or equipment |
| 1 | Types of guns, artillery, and gun and artillery parts. |
| 2 | Types of bombs, mines, grenades, ammunition (excluding sports ammunition), torpedoes, naval guns, and accompanying accessories. |
| 3 | Types of explosive tubes, detonators, explosives, propellants, slow-burning fuses, and raw materials. |
| 4 | Tanks, armored vehicles, special purpose vehicles, and replacement parts for these types of vehicles exclusively for national defense purposes. |
| 5 | Warships, patrol boats, landing ships, military transport vessels, support vessels, mine-sweeping vessels, and other military vessels, along with equipment and spare parts for these vessels. |
| 6 | Communication equipment and technical supplies, including integrated accessories for communication control systems. |
| 7 | Power supply stations, dedicated command system machines. |
| 8 | Optical equipment and machines. |
| 9 | Chemical equipment. |
| 10 | Motorized equipment, engineering equipment, and spare parts. |
| 11 | Types of radars, missiles, rocket launchers, and accompanying parts. |
| 12 | Training models, flying targets, and camouflage equipment. |
| 13 | Fighter aircraft, military transport aircraft, and spare parts. |
| 14 | Specialized equipment for air defense and air force operations. |
| 15 | Military transportation vehicles, command vehicles, special purpose vehicles. |
| 16 | Aerial photography products, surveying and mapping equipment for terrain, sea charts, aerial maps, and defense and security maps. |
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