Circular No. 3410/TC/TCT dated April 13, 2001 of the Ministry of Finance stipulates the exemption from Value-Added Tax (VAT) on construction and installation activities for export processing enterprises. This document provides detailed guidance on applying a 0% VAT rate and exempting VAT from January 1, 2001.
Đối tượng áp dụng
Provincial Tax Departments; Export Processing Enterprises
Các điểm cốt lõi
- Export Processing Enterprises → are exempted from Value-Added Tax (VAT) on construction and installation activities from January 1, 2001 onwards (Point 22, Section II, Part A, Circular No. 122/2000/TT-BTC)
- Construction contracts signed before January 1, 2001 → continue to apply a 0% VAT rate (Circular No. 49/2000/TT-BTC and Circular No. 4449 TC/TCT)
- Export Processing Enterprises benefit from the exemption of Value-Added Tax (VAT), reducing investment costs
- Provincial Tax Departments must adjust regulations and provide guidance for implementation accordingly
🌐 Tác động xã hội từ văn bản này
- Export Processing Enterprises benefit from the exemption of Value-Added Tax (VAT), reducing investment costs
- Provincial Tax Departments must adjust regulations and provide guidance for implementation accordingly
❓ Câu hỏi thường gặp
When do export processing enterprises become exempt from VAT on construction activities?
From January 1, 2001 as stipulated in Point 22, Section II, Part A, Circular No. 122/2000/TT-BTC
Construction contracts signed before January 1, 2001 can continue to apply a 0% rate?
Yes, according to Circular No. 49/2000/TT-BTC and Circular No. 4449 TC/TCT
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3410 TC/TCT DATED APRIL 13, 2001
REGARDING VALUE-ADDED TAX FOR EXPORT PROCESSING ENTERPRISES
RESPECTED: PROVINCE AND CITY DIRECTORATES OF TAXES UNDER THE CENTRAL GOVERNMENT
The Ministry of Finance has received comments from some enterprises regarding value-added tax for construction and installation activities for export processing enterprises. Regarding this issue, the Ministry of Finance provides the following opinion:
According to point 22, section II, part A, circular number 122/2000/TT-BTC dated December 29, 2000 of the Ministry of Finance guiding the implementation of decree number 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value-Added Tax, construction and installation activities for export processing enterprises are not subject to value-added tax. This provision takes effect for contracts signed from January 1, 2001 onwards.
Construction and installation contracts for export processing enterprises signed before January 1, 2001 that are currently under construction and will be completed by December 31, 2001 continue to apply a zero percent value-added tax rate according to the guidance in circular number 49/2000/TT-BTC dated May 31, 2000 and letter number 4449 TC/TCT dated October 9, 2000 of the Ministry of Finance.
The Ministry of Finance informs province and city directorates of taxes under the central government for their knowledge and guidance to units for implementation.
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