Circular guiding the application of preferential tax policies for imported components and spare parts for domestic manufacturing enterprises according to domestic content ratios before obtaining an industrial property rights certificate.
적용 범위
Mechanical - electrical - electronics manufacturing enterprise
핵심 사항
- Enterprises importing components and spare parts for domestic production according to domestic content ratios are eligible for preferential tax rates if they meet other conditions and subsequently obtain an industrial property rights certificate (Article 1).
- If enterprises cannot present legal documents ensuring industrial property rights at the time of importation but still satisfy all other conditions for applying tax policies based on domestic content ratios, they will still be entitled to benefits (Article 1).
- Enterprises engaging in fraudulent activities or tax evasion shall be dealt with according to the provisions of the Law.
🌐 이 문서의 사회적 영향
- Assisting domestic manufacturing enterprises to save costs on imported components and spare parts
- Difficulties for customs authorities in controlling and managing import taxes.
❓ 자주 묻는 질문
Can an enterprise apply preferential tax policies if it has not yet presented an industrial property rights certificate?
Yes, if all other conditions are met and subsequently obtain the certificate.
How will enterprises be dealt with if they engage in fraudulent activities regarding the application of preferential tax policies?
They shall be dealt with according to the provisions of the Law.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 5193 TC/TCHQ DATED APRIL 28, 2005
REGARDING IMPLEMENTATION OF TAX POLICIES ACCORDING TO DOMESTICATION RATES FOR MECHANICAL-ELECTRICAL-ELECTRONICS PARTS AND ACCESSORIES
RESPECTED: CUSTOMS DEPARTMENTS OF PROVINCES AND CITIES
The Ministry of Finance has received recommendations from several enterprises requesting the application of tax policies according to domestication rates for imported parts and accessories before the enterprise submits registration documents with competent authorities regarding the legal validity of intellectual property rights for products implementing such tax policies. domestication. Regarding this matter, THE MINISTRY OF FINANCE has the following opinion: Based on the Law on Export Duties and Import Duties dated December 26, 1991; the Law Amending and Supplementing Certain Provisions of the Law on Export Duties and Import Duties No. 4/1998/QH10 dated May 20, 1998; Circular Jointly Issued No. 176/1998/TTLT-BTC-BCN-TCHQ dated December 25, 2000 by the Ministry of Finance - Ministry of Industry - General Customs Department and the opinion of the Ministry of Science and Technology in Document No.
672/BKHCN-KHTC dated March 30, 2005, it is hereby noted that: In cases where enterprises import parts and accessories under preferential tax policies according to domestication rates for production and assembly within the country, if at the time of importation the enterprise cannot present documents ensuring legal validity regarding intellectual property rights (unable to present documents ensuring legal validity or registration documents for trademarks with competent authorities), but meet all other conditions required to apply such tax policies as stipulated in Circular Jointly Issued No. 176/1998/TTLT-BTC-BCN-TCHQ and Circular Jointly Issued No. 120/2000/TTLT-BTC-BCN-TCHQ, and subsequently the products registered to implement tax policies according to domestication rates of these enterprises are granted certificates regarding legal validity by competent authorities, then such enterprises shall be subject to import duties at actual domestication rate levels achieved. If fraudulent activities or tax evasion are discovered, they will be handled in accordance with the Law.
In cases where enterprises import components and spare parts under preferential tax policies based on a localization rate to produce and assemble domestically, if at the time of importation the enterprise has not yet presented documents ensuring legal compliance regarding intellectual property rights (not presenting documents ensuring legal compliance regarding intellectual property rights or registration files for product trademarks with competent authorities), but meet all other conditions required to apply preferential tax policies according to Circular Joint Circular No. 176/1998/TTLT-BTC-BCN-TCHQ and Circular Joint Circular No. 120/2000/TTLT-BTC-BCN-TCHQ mentioned above, and subsequently the products registered for implementation of preferential tax policies by enterprises have been issued certificates regarding legal compliance in intellectual property rights by competent authorities, then they are entitled to apply import tariffs based on the actual achieved localization rate. If it is discovered that an enterprise engages VIOLATIONS of fraud and tax evasion will be dealt with according to legal provisions.
The Ministry of Finance provides this opinion for the Customs Departments of provinces and cities to be aware of and implement.
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