This document stipulates the application of import tax policies for consignments of two-wheeled motorbike kits with engine assemblies bearing the HONGDA trademark imported before January 1, 2001 by enterprises that had signed contracts and imported goods prior to the specified date. Notably, it facilitates tax conditions for businesses facing difficulties during the import process.
Các điểm cốt lõi
- Enterprises importing two-wheeled motorbike kits with engine assemblies bearing the HONGDA trademark → are eligible to apply pre-January 1, 2001 tax policies if they signed contracts and goods arrived at the port before October 24, 2000, completed import procedures but did not file declarations pending approval from the Ministry of Science, Technology, and Environment.
- Enterprises must ensure that they have registered to submit export/import declaration forms with customs authorities by December 31, 2000.
- The date for calculating export tax and import tax is the day when the taxpayer submits the export/import declaration form to customs authorities in accordance with the Law on Export Tax and Import Tax and related guiding documents.
- Customs authorities are responsible for uniformly implementing the above-mentioned tax policy.
🌐 Tác động xã hội từ văn bản này
- Enterprises importing two-wheeled motorbike kits with engine assemblies bearing the HONGDA trademark → benefit from applying pre-January 2001 tax policies, reducing financial burdens.
- Customs authorities and the Ministry of Science, Technology, and Environment are responsible for implementing and resolving issues related to import procedures.
❓ Câu hỏi thường gặp
Which enterprises are eligible to apply the pre-January 2001 tax policy?
Enterprises importing two-wheeled motorbike kits with engine assemblies bearing the HONGDA trademark that signed contracts and goods arrived at the port before October 24, 2000, completed import procedures but did not file declarations pending approval from the Ministry of Science, Technology, and Environment.
When is the date for calculating export tax and import tax?
The day when the taxpayer submits the export/import declaration form to customs authorities in accordance with the Law on Export Tax and Import Tax.
What must enterprises do to be eligible for the pre-January 2001 tax policy?
Registered to submit export/import declaration forms with customs authorities by December 31, 2000.
Which authority is responsible for implementing this tax policy?
The General Department of Customs and the Ministry of Science, Technology, and Environment are responsible for directing uniform implementation.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3245 TC/TCT ON APRIL 10, 2001
REGARDING IMPORT TAX POLICY
RESPECTED: General Department of Customs
The Ministry of Finance has received letter No. 279/TCHQ-KTTT dated January 18, 2001 from the General Department of Customs and letters from several enterprises requesting to apply tax policies before December 31, 2000 for batches of two-wheeled motorbike kits with engine units bearing the HONGDA trademark. Regarding this matter, the Ministry of Finance provides the following opinion:
Pursuant to the Law on Export Duties and Import Duties dated December 26, 1991 and subsequent amendments and supplements thereto; Decree No. 04/1998/QH10 dated May 20, 1998; Section II, Part C of Circular No. 172/1998/TT-BTC dated December 22, 1998 issued by the Ministry of Finance: "The date for calculating export duties and import duties is the day when the taxpayer submits a customs declaration for exported or imported goods to the Customs authority."
However, in cases where enterprises importing batches of two-wheeled motorbike kits with engine units bearing the HONGDA trademark are allowed to apply tax policies as stipulated before January 1, 2001 if they have signed import contracts and the goods have arrived at the port before October 24, 2000 (the date when the Ministry of Science, Technology and Environment issued letter No. 3147/BKHCNMT-TDC to IKD Vietnam motorcycle assembly enterprises informing that it would not issue confirmation documents for two-wheeled motorbike kits with engine units bearing the HONGDA trademark) and before January 1, 2001, if these enterprises have completed all necessary import procedures according to regulations of the Customs authority and have applied to submit customs declarations but were not accepted due to pending opinions from the Ministry of Science, Technology and Environment regarding brand ownership issues.
The Ministry of Finance provides this opinion for the General Department of Customs to be informed and to implement uniformly.
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