Decision No. 48/2018/QĐ-TTg

This Decision revokes Decision No. 54/2014/QĐ-TTg regarding the exemption of import tax for components imported to produce and assemble medical equipment that requires priority research and manufacturing. This affects the import tax policy for businesses in the healthcare sector.

Số hiệu48/2018/QĐ-TTg
Loại văn bảnUnspecified
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Xuân Phúc
Cập nhật18/06/2026
Lĩnh vựcUncategorized
Ngày ban hành29/11/2018
Ngày áp dụng15/01/2019
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

This Decision revokes Decision No. 54/2014/QĐ-TTg regarding the exemption of import tax for components imported to produce and assemble medical equipment that requires priority research and manufacturing. This affects the import tax policy for businesses in the healthcare sector.

Đối tượng áp dụng

Tax administration agencies, customs; organizations and individuals producing and assembling medical equipment

Các điểm cốt lõi

  • Repeal Decision No. 54/2014/QĐ-TTg (Article 1)
  • The exemption of import tax on components for priority research and manufacturing of medical equipment shall be implemented in accordance with the Law on Export Duties and Import Duties and Decree No. 134/2016/NĐ-CP (Article 2)
  • This Decision takes effect from January 15, 2019
  • Ministers, heads of ministerial-level agencies, and provincial authorities are responsible for implementing this Decision

🌐 Tác động xã hội từ văn bản này

  • Medical equipment manufacturing enterprises must comply with the new import tax regulations
  • Reduce state management costs in granting exemptions on medical component imports
  • Increase budget revenue from import taxes on medical components

❓ Câu hỏi thường gặp

When does Decision No. 48/2018/QĐ-TTg take effect?

January 15, 2019.

After revoking Decision No. 54/2014/QĐ-TTg, what regulations must medical equipment manufacturing enterprises comply with?

Enterprises must comply with the Law on Export Duties and Import Duties and Decree No. 134/2016/NĐ-CP.

Which agencies are responsible for implementing this Decision?

Ministers, heads of ministerial-level agencies, and provincial authorities.

Toàn văn

PRIME MINISTER
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Decision No. 48/2018/QĐ-TTg

Hanoi, November 29, 2018

 

DECISION

REPEALING THE PRIME MINISTER'S DECISION NO. 54/2014/QĐ-TTG OF SEPTEMBER 19, 2014 ON EXEMPTION FROM IMPORT DUTY FOR COMPONENTS IMPORTED TO PRODUCE AND ASSEMBLE MEDICAL EQUIPMENT PRODUCTS THAT NEED PRIORITY RESEARCH AND DEVELOPMENT

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Legal Documents dated June 22, 2015;

Pursuant to Decree No. 34/2016/NĐ-CP of May 14, 2016 promulgated by the Government detailing and guiding implementation of certain provisions of the Law on Legal Documents;

At the proposal of the Minister of Finance;

The Prime Minister issues this Decision to repeal Decision No. 54/2014/QĐ-TTg dated September 19, 2014 of the Prime Minister regarding exemption from import duty for components imported to produce and assemble medical equipment products that need priority research and development.

Article 1.

Repeal Decision No. 54/2014/QĐ-TTg dated September 19, 2014 of the Prime Minister regarding exemption from import duty for components imported to produce and assemble medical equipment products

that need priority research and development.

shall be given priority for research and development.

Article 2. Implementation

1. This Decision takes effect on January 15, 2019.

2. The policy of exemption from import duty for components imported to produce and assemble medical equipment products that need priority research and development shall be implemented in accordance with the provisions of Law No. 107/2016/QH13 on Export Duties and Import Duties, and Decree No. 134/2016/NĐ-CP dated September 1, 2016 promulgated by the Government detailing and guiding implementation of certain provisions of Law No. 107/2016/QH13 on Export Duties and Import Duties.

3. Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairpersons of provincial People's Committees under central government jurisdiction shall be responsible for implementing this Decision.

 


DISTRIBUTION:
- Central Committee of the Communist Party;
- Prime Minister, Deputy Prime Ministers;
- Ministries, ministerial-level agencies, governmental agencies;
- Provincial People's Councils and People's Committees under central government jurisdiction;
- Office of the Central Committee and various Departments of the Communist Party;
- Office of the General Secretary;
- Office of the President;
- National Assembly Ethnic Council and various Committees of the National Assembly;
- Office of the National Assembly;
- Supreme People's Court;
- Supreme People's Procuracy;
- State Audit Agency;
- National Financial Supervisory Commission;
- Vietnam Social Policy Bank;
- Vietnam Development Bank;
- Central Committee of the Vietnam Fatherland Front;
- Central agencies of various mass organizations;
- VPCP: Deputy Prime Minister, Permanent Delegates, Assistant to the Prime Minister, Director General of the Government Portal,
Departments, Bureaus, units under direct jurisdiction, Official Gazette;
- For record: VT, KTTH (2).XH

PRIME MINISTER




Nguyen Xuan Phuc

 

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