Circular No. 5125/TC/CST provides guidance on exemption from import tax and non-collection of value-added tax on imported goods for security purposes funded by local budgets. This document applies to machinery, equipment, two-wheeled and three-wheeled motorcycles with engines of 250cc or more imported by provincial/municipal People's Committees.
适用范围
Provincial/Municipal People's Committees under the Central Government; local public security agencies
要点
- Machinery, equipment, two-wheeled and three-wheeled motorcycles with engines of 250cc or more imported by provincial/municipal People's Committees for equipping the public security sector are exempt from import tax (Article 1).
- The application dossier for tax exemption includes a request letter from the provincial/municipal People's Committee, an import permit, a customs declaration form for imported goods, and a consignment import contract if applicable (Article 2).
- Provincial/Municipal Customs Departments shall examine the dossiers and report to the General Department of Customs to issue a tax exemption decision (Article 3).
- The application dossier for tax exemption is submitted to the customs authority where the import procedures are carried out.
- The purpose of tax exemption is to enhance and ensure traffic safety and social order.
🌐 本文件的社会影响
- To help localities save budget funds when purchasing equipment for security work.
- To strengthen the effectiveness of public security activities in ensuring traffic safety and social order.
❓ 常见问题
Which goods are exempt from import tax?
Machinery, equipment, two-wheeled and three-wheeled motorcycles with engines of 250cc or more imported by provincial/municipal People's Committees for equipping the public security sector.
What documents need to be prepared when applying for tax exemption?
It includes a request letter from the provincial/municipal People's Committee, an import permit, a customs declaration form for imported goods, and a consignment import contract if applicable.
Which authority examines the dossiers and issues the tax exemption decision?
Provincial/Municipal Customs Departments examine the dossiers and report to the General Department of Customs to issue the tax exemption decision.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 5125 TC/CST |
Hanoi, May 14, 2004 |
To: - People's Committees of provinces and centrally governed cities
- Ministry of Public Security
Pursuant to Decree No. 54/CP dated August 28, 1993; Decree No. 94/1998/NĐ-CP dated November 17, 1998 promulgated by the Government detailing implementation of the Law on Export Tax and Import Tax and Laws amending and supplementing certain provisions of the Law on Export Tax and Import Tax; Decree No. 158/2003/NĐ-CP dated December 10, 2003 promulgated by the Government detailing implementation of the Law on Value Added Tax (VAT) and Laws amending and supplementing certain provisions of the Law on VAT;
Pursuant to instructions from the Prime Minister as set out in Circular No. 469/VPCP KTTH dated January 28, 2003; Circular No. 3559/VPCP-KTTH dated July 21, 2003 of the Government Office regarding import tax and VAT for imported goods serving traffic safety;
The Ministry of Finance hereby guides procedures for handling import tax and VAT on imported goods directly used for security purposes funded by local budget support as follows:
Machinery, equipment, two-wheeled motorcycles and three-wheeled motor vehicles (with engine displacement of 250cc or more) that are not domestically produced, when imported by the People's Committees of provinces and centrally governed cities to equip for public security agencies at local level with the aim of enhancing traffic safety and social order, shall be exempt from import tax and VAT.
The documents for reviewing exemption from import tax and non-collection of VAT include:
- A letter requesting exemption from import tax and non-collection of VAT issued by the People's Committee of a province or centrally governed city specifying the source of funds for importing, the importing entity, and the using entity after consultation with the Ministry of Public Security.
- Import permit issued by the Ministry of Trade for goods requiring such permits.
- Customs declaration form for imported goods.
- Entrusted import contract in cases where entrusted imports are involved.
- Other related documents: (Decision of the Department of Finance and Prices on approving budget estimates for equipment procurement; budgetary expenditure variance; payment vouchers...)
The documents for reviewing exemption from import tax and non-collection of VAT shall be submitted to the customs authority handling the import procedures. Customs Departments at provincial, inter-provincial, and centrally governed city levels are responsible for examining these documents and reporting to the General Department of Customs for review and issuance of decisions exempting import tax and non-collecting VAT.
The Ministry of Finance hereby guides relevant agencies to be aware and implement accordingly.
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CERTIFIED BY THE MINISTER OF FINANCE |
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