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.
적용 범위
Tax administration agencies, customs; organizations and individuals producing and assembling medical equipment
핵심 사항
- 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
🌐 이 문서의 사회적 영향
- 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
❓ 자주 묻는 질문
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.
전문
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PRIME MINISTER |
SOCIALIST REPUBLIC OF VIET NAM |
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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.
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PRIME MINISTER |
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