Decision No. 462/2000/QĐ-BKHĐT issues the List of Domestic Construction Materials Produced, aiming to distinguish and identify types of materials not subject to value-added tax upon importation. This decision applies to enterprises with investment projects as prescribed by the Government.
适用范围
Enterprises with investment projects, customs authorities, local Departments of Planning and Investment
要点
- Enterprises may use the List of Domestic Construction Materials Produced to determine types of materials not subject to value-added tax upon importation.
- Customs authorities shall cooperate with local Departments of Planning and Investment to resolve disagreements regarding the classification of materials.
- This Decision takes effect fifteen days from the date of issuance and applies to all declarations for imported raw materials and semi-finished products within the scope regulated by Decree No. 15/2000/NĐ-CP.
🌐 本文件的社会影响
- Enterprises will save on tax costs when using domestically produced construction materials for project purposes, thereby reducing financial burdens.
- Customs authorities and local Departments of Planning and Investment need to closely coordinate to promptly resolve any issues.
❓ 常见问题
When can enterprises use the List of Domestic Construction Materials Produced?
Enterprises with investment projects as prescribed by the Government may use this List to determine types of materials not subject to value-added tax upon importation.
How will customs authorities handle disagreements?
Customs authorities will collaborate with local Departments of Planning and Investment to review and resolve disagreements, and if unresolved, the General Department of Customs will recommend the Ministry of Planning and Investment to consider decisions or amendments to the List.
When does this Decision take effect?
This Decision takes effect fifteen days from the date of issuance and applies to all declarations for imported raw materials and semi-finished products within the scope regulated by Decree No. 15/2000/NĐ-CP.
What types of materials are included in the List of Domestic Construction Materials Produced?
This List includes input materials (excluding machinery, technological equipment, and production materials) for constructing assets of enterprises according to investment licenses, projects, or investment reports.
To which types of entities does this Decision apply?
This Decision only applies to enterprises with investment projects as prescribed by the Government and excludes machinery, technological equipment, and production materials.
全文
DECISION OF THE MINISTER OF PLANNING AND INVESTMENT
Issuing the List of Domestic Construction Materials that have been Produced
THE MINISTER OF PLANNING AND INVESTMENT
Pursuant to Decree No. 75/CP dated November 1, 1995 of the Government stipulatingthe functions, tasks, and authorities of the Ministry of Planning and Investment;
Pursuant to Decree No. 15/2000/NĐ-CP dated May 9, 2000 of the Government assigningthe Ministry of Planning and Investment to issue the list of domestic constructionmaterials that have been produced;
After receiving consistent opinions from relevant ministries and sectors,
DECISION:
Article 1. Issuing along with this Decision the List of Domestic Construction Materials thathave been Produced to serve as a basis for distinguishing materials not subjectto value-added tax when imported for domestic construction materials that haveyet to be produced, as provided for in Clause 1, Article 1 of Decree No. 15/2000/NĐ-CPdated May 9, 2000 of the Government.
Article 2. Construction materials are input raw materials (excluding machinery, technologicalequipment, and production materials) used to construct assets of enterprisesaccording to investment licenses, investment projects, or investment reports asprovided for in Decree No. 14/2000/NĐ-CP dated July 31, 2000 and Decree No. 52/1999/NĐ-CPdated July 8, 1999 of the Government.
Article 3.In cases where certain types of domestically produced raw materials issued inDecision No. 230/2000/QĐ-BKH dated May 4, 2000 are used for constructing assets ofenterprises as stipulated in Article 2 of this Decision, Decision No. 230/2000/QĐ-BKHshall also serve as a basis for distinguishing domestic materials not yet producedthat are exempt from value-added tax upon importation.
Article 4.During the implementation of the List, if there are inconsistent opinions betweenCustoms authorities and enterprises, the Customs authorities shall coordinate withlocal Planning and Investment Departments to examine and resolve the issues. Ifthere are still unresolved issues, the General Department of Customs shall recommendthe Ministry of Planning and Investment to make decisions or amend and supplementthe List.
Article 5.This Decision takes effect fifteen days after its issuance date and applies todeclarations of raw materials and semi-finished products subject to adjustmentby this Decision from the effective date of Decree No. 15/2000/NĐ-CP dated May 9,2000 of the Government./.
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