This document requests the Ministry of Industry to promptly issue specific standards for enterprises engaged in the production and assembly of two-wheeled motorbikes to ensure compliance with tax incentive policies. The document applies to motorcycle industry enterprises and is related to the management of imported parts.
Các điểm cốt lõi
- The Ministry of Finance requests the Ministry of Industry to issue regulations establishing specific standards for enterprises producing and assembling two-wheeled motorbikes in order to implement tax incentive policies.
- At the time this circular was issued, the Ministry of Industry had not yet promulgated regulations setting standards for motorcycle manufacturing enterprises.
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 4750 TC/TCT DATED MAY 20, 2002
REGARDING MANAGEMENT OF PRODUCTION, ASSEMBLY AND IMPORTATION
OF TWO-WHEEL MOTORCYCLE PARTS
Dear: Ministry of Industry
Pursuant to the directive of the Prime Minister in Decision No. 38/2002/QĐ-TTg dated March 13, 2002 on management of production, assembly and importation of two-wheel motorcycle parts and Circular Jointly Issued No. 92/TTLT-BTC-BCN-TCHQ dated November 20, 2001 by the Ministry of Finance - Ministry of Industry - General Department of Customs, the Ministry of Finance has worked with members of the Inter-Ministerial Task Force to review and examine documents submitted by units applying for preferential tax policies on two-wheel motorcycles and engines.
Clause 1, Article 1, Decision No. 38/2002/QĐ-TTg dated March 13, 2002 of the Prime Minister regarding management of production, assembly and importation of two-wheel motorcycle parts stipulates: The Minister of Industry shall issue specific regulations on criteria for enterprises producing and assembling motorcycles as a basis for restructuring and developing the Vietnamese motorcycle industry;... To date, the Ministry of Industry has not issued any document defining standards for motorcycle manufacturing enterprises, thus the Inter-Ministerial Task Force lacks sufficient grounds to advise the Minister of Finance to approve preferential tax policies for enterprises meeting the conditions.
In order to ensure that enterprises meeting the conditions are accurately identified and granted preferential tax policies on production of two-wheel motorcycles in accordance with Decision No. 38/2002/QĐ-TTg of the Prime Minister, we respectfully request the Ministry of Industry to urgently issue a document defining standards for motorcycle manufacturing enterprises.
We appreciate your cooperation.
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