This Circular stipulates the exemption of import duties and taxes on raw materials, auxiliary materials, and technological goods imported by state trading enterprises for the production of export goods. It applies to both democratic and capitalist countries.
Đối tượng áp dụng
Customs authorities, Taxation authorities, and State Trading Enterprises
Các điểm cốt lõi
- State Trading Enterprises → are exempt from import duties and taxes on primary and secondary raw materials used in the production of export goods (Article 1)
- State Trading Enterprises → are exempt from import duties and taxes on technological goods used for processing, mixing, further manufacturing, or as necessary components for export goods (Article 1)
- The exemption applies only to State Trading Enterprises (Article 2)
- Customs authorities, Taxation authorities, and State Trading Enterprises → have the responsibility to provide detailed implementation guidelines for this Circular
- Exemption of import duties and taxes applies to both democratic and capitalist countries (Article 2)
🌐 Tác động xã hội từ văn bản này
- Encouraging the recovery and development of production activities
- Promoting the operations of State Trading Enterprises
- Reducing financial burdens on the state budget
❓ Câu hỏi thường gặp
Are State Trading Enterprises exempt from import duties and taxes?
Yes, according to Article 1 of this Circular.
Which raw materials are eligible for exemption?
Exemption applies to primary and secondary raw materials used in the production of export goods (Article 1).
What is the responsibility of Customs authorities and Taxation authorities?
They have the responsibility to provide detailed implementation guidelines for this Circular.
Toàn văn
| MINISTRY OF FINANCE-MINISTRY OF TRADE --------------- |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------------------------- |
| No.: 2477-BTN_TC | Hanoi, December 1, 1956 |
CIRCULAR
On the Exemption of Import Duties and Goods Taxes for Raw Materials and Imported Commodities Used by State Trading Enterprises to Produce Export Goods
---------------------
To encourage the recovery and development of production, while promoting the activities of state trading enterprises, the Ministry of Trade and Finance hereby decides to exempt import duties and goods taxes on:
- Primary and auxiliary raw materials imported for the purpose of producing export goods.
- Technical products imported for processing, blending, further manufacturing, or making necessary components for export goods, to be used as containers or packaging for export goods.
This exemption applies to imports from both democratic and capitalist countries and is only applicable to state trading enterprises.
Customs, Taxation, and State Trading Enterprises are responsible for detailing the implementation of this circular.
| MINISTER OF TRADE (signed) Phan Anh |
DEPUTY MINISTER OF FINANCE VICE-MINISTER (signed) Trinh Van Binh |
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