Circular No. 25/2022/TT-BTTTT stipulates the determination of imported raw materials, materials, and components eligible for exemption from import tax directly serving the production of information technology products, digital content, and software.

CIRCULAR

REGULATIONS ON THE DETERMINATION OF RAW MATERIALS, MATERIALS, AND COMPONENTS IMPORTED FOR EXEMPTION FROM IMPORT TAX TO DIRECTLY SERVE THE PRODUCTION OF INFORMATION TECHNOLOGY PRODUCTS, DIGITAL CONTENT, AND SOFTWARE

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Law on Export Tax and Import Tax dated April 6, 2016;

Pursuant to Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and implementing measures of the Law on Export Tax and Import Tax; and Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government amending and supplementing certain provisions of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and implementing measures of the Law on Export Tax and Import Tax;

Pursuant to Decree No. 48/2022/NĐ-CP dated July 26, 2022 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Information and Communications;

At the proposal of the Director of the Department of Information Technology Industry and Telecommunications;

The Minister of Information and Communications promulgates this Circular regulating the determination of raw materials, materials, and components imported for exemption from import tax to directly serve the production of information technology products, digital content, and software.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular regulates the determination of raw materials, materials, and components imported for exemption from import tax to directly serve the production of information technology products, digital content, and software as prescribed in Clause 21, Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government amending and supplementing certain provisions of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and implementing measures of the Law on Export Tax and Import Tax.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Taxpayer as provided for in the Law on Export Tax and Import Tax;

b) Customs authority, customs officer;

c) Organizations and individuals with rights and obligations related to imported goods;

d) Agencies and organizations related to the implementation of the provisions of the Law on Export Tax and Import Tax and guiding documents.

Article 2. Regulations on the determination of raw materials, materials, and components exempted from import tax to directly serve the production of information technology products, digital content, and software

1. Raw materials, materials, and components exempted from import tax for the production of information technology products, digital content, and software must meet the following criteria:

a) They are raw materials, materials, and components imported to directly serve the production of products listed in the Software and Hardware, Electronics Product List issued by Circular No. 09/2013/TT-BTTTT dated April 8, 2013 of the Minister of Information and Communications, and amended and supplemented by Circular No. 20/2021/TT-BTTTT dated December 3, 2021 of the Minister of Information and Communications, or belong to the list of digital content products as prescribed by the Ministry of Information and Communications. Based on the development situation and management policies in each period, the Ministry of Information and Communications will update and adjust these lists accordingly;

b) They are not included in the List of Telecommunications - Information Technology, Digital Content, and Software Machinery, Equipment, Raw Materials, Materials, and Components Domestic Production issued as Appendix 8 to Circular No. 05/2021/TT-BKHĐT dated August 17, 2021 of the Minister of Planning and Investment issuing various lists of machinery, equipment, spare parts, specialized transport vehicles, domestic raw materials, materials, and semi-finished products that have been produced domestically.

2. Procedures for tax exemption shall be carried out in accordance with the provisions of Articles 30 and 31 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and implementing measures of the Law on Export Tax and Import Tax (amended and supplemented by Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government amending and supplementing certain provisions of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and implementing measures of the Law on Export Tax and Import Tax).

Article 3. Implementation Organization

1. The Department of Information Technology Industry and Telecommunications shall take the lead and coordinate with relevant agencies to organize the implementation, guidance, and inspection of the implementation of the regulations of this Circular.

2. In the process of enforcement, if there are difficulties, agencies, organizations, and individuals are requested to report to the Department of Information Technology Industry and Telecommunications - Ministry of Information and Communications for timely guidance and resolution.

3. In case the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

Article 4. Implementation provisions

1. This Circular takes effect from February 15, 2023.

2. The Head of the Office, the Director of the Department of Information Technology Industry and Telecommunications, and the Heads of agencies and units under the Ministry, organizations, enterprises, and individuals related to this Circular are responsible for its implementation./.