This document stipulates the exemption of Value Added Tax (VAT) for specialized equipment and machinery imported for Vietnamese radio and television stations in certain specific cases. The Ministry of Finance requests the General Department of Customs to extend the deadline for paying VAT for importing units until April 30, 2001.
要点
- Companies importing or acting as agents for the importation of specialized equipment and machinery intended for supply to radio and television stations must pay VAT (Article 1).
- The deadline for paying VAT on imported goods with contracts signed before December 1, 2000 is extended until April 30, 2001 (Final point of the circular)
- If the extension period is not adhered to, companies will be subject to late payment penalties according to current regulations.
- Specialized equipment and machinery that cannot be domestically produced and imported to create fixed assets for radio and television stations are subject to VAT (Article 1).
- Companies must complete the payment of extended deferred VAT by April 30, 2001.
🌐 本文件的社会影响
更新中。
❓ 常见问题
Imported goods with contracts signed before which date will have their tax payment deadline extended?
Goods imported with contracts signed before December 1, 2000.
What is the final deadline for paying the extended VAT period?
Until April 30, 2001.
If the extension period is not adhered to, what will happen to the company?
The company will be subject to late payment penalties according to current regulations.
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 570 TC/TCT ON JANUARY 18, 2001
REGARDING VALUE-ADDED TAX ON IMPORTED GOODS
Dear General Department of Customs,
The Ministry of Finance has received Letter No. 1303/THVN dated December 21, 2000 from Vietnam Television and letters from several companies requesting the handling of value-added tax (VAT) for imported machinery and equipment provided to the Radio-Television Industry of Vietnam. Regarding this matter, the Ministry of Finance provides the following opinion:
Pursuant to Circular No. 49/2000/TT-BTC dated May 31, 2000 of the Ministry of Finance; Letter No. 4568 TC/TCT dated October 16, 2000 of the Ministry of Finance: For equipment, machinery, and transportation means specifically used for which domestic production is not available, imported to create fixed assets of business entities, such items are exempt from VAT.
According to the above guidance: Companies importing or acting as agents for importation or winning bids for the importation of specialized equipment, machinery, and transportation means intended for Radio Stations and Television Stations shall be subject to VAT on these goods.
To facilitate Radio Stations and Television Stations in implementing investment schedules approved by authorities and ensuring completion of assigned political tasks while these stations are arranging additional funds to pay VAT, we request the General Department of Customs to instruct local customs offices: For equipment, machinery, and transportation means specifically used for which domestic production is not available, imported to create fixed assets of Radio Stations - Television Stations, if import contracts were signed before December 1, 2000, then the deadline for paying VAT at the import stage may be extended until April 30, 2001. By April 30, 2001, companies importing or acting as agents for importation or winning bids for importation must complete payment of deferred VAT; otherwise, penalties will be imposed according to current regulations.
The Ministry of Finance provides this opinion for the General Department of Customs to be aware and implement accordingly.
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