Circular No. 81/2013/TT-BTC amending Circular No. 201/2012/TT-BTC stipulates tax policies for unprocessed agricultural products supported by Vietnam for investment and cultivation in Cambodia imported back to Vietnam. Notably, it continues to grant exemptions from import duties and value-added tax for projects that have been granted investment certificates before December 31, 2012.
적용 범위
Investors, businesses planting unprocessed agricultural products in Cambodia and importing them back to Vietnam.
핵심 사항
- For projects that have been granted investment certificates before December 31, 2012, they continue to be exempted from import duties and value-added tax for the remaining period of their investment certificates, starting from December 31, 2012.
- If investors adjust the scale of their projects, the additional adjusted portion must comply with the provisions of Circular No. 201/2012/TT-BTC.
🌐 이 문서의 사회적 영향
- Positive impact: Helps businesses save on tax costs, promoting investment in agricultural product cultivation in Cambodia.
- Negative impact: May disadvantage new projects not eligible for this benefit.
❓ 자주 묻는 질문
When does the exemption from import duties apply?
The exemption from import duties and non-payment of value-added tax applies to projects that have been granted investment certificates before December 31, 2012, for the remaining period of their investment certificates from December 31, 2012 onwards.
What should investors do if they adjust the scale of their projects?
If investors adjust the scale of their projects, the additional adjusted portion must comply with the provisions of Circular No. 201/2012/TT-BTC.
When does this circular take effect?
This circular takes effect from August 3, 2013.
Are new projects eligible for the exemption from import duties?
No, it only applies to projects that have been granted investment certificates before December 31, 2012.
Is registration with customs authorities required to obtain the exemption from import duties?
For import declarations of goods of projects subject to Article 1 of this Circular that have registered with customs authorities before the date this Circular takes effect, they are exempted from import duties.
전문
CIRCULAR
Amending and supplementing Circular No. 201/2012/TT-BTC dated November 16, 2012
of the Ministry of Finance guiding tax policies for unprocessed agricultural products
supported by Vietnam for investment and cultivation in Cambodia imported to Vietnam
BASED ON the Law on Export Tax and Import Tax dated June 14, 2005; the Law on Value Added Tax dated June 3, 2008 and the guiding documents therefor;
_________________
IMPLEMENTING the Prime Minister's opinion at Official Letter No. 6578/VPCP-KTTH dated August 24, 2012 of the Government Office;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Minister of Finance issues this Circular amending and supplementing Circular No. 201/2012/TT-BTC dated November 16, 2012 of the Ministry of Finance guiding tax policies for unprocessed agricultural products supported by Vietnam for investment and cultivation in Cambodian provinces bordering Vietnam imported to Vietnam
At the proposal of the Director of the Tax Policy Department;
Article 1. Supplement Clause 2a, Article 4 of Circular No. 201/2012/TT-BTC as follows:.
"2a. For projects that have been granted Investment Certificate for Overseas Investment by the Ministry of Planning and Investment to implement support investment and cultivation of agricultural products in Cambodian provinces bordering Vietnam before December 31, 2012 (the date when Circular No. 201/2012/TT-BTC dated November 16, 2012 of the Ministry of Finance guiding tax policies for unprocessed agricultural products supported by Vietnam for investment and cultivation in Cambodia imported to Vietnam comes into effect), they shall continue to enjoy exemption from import tax and be exempt from value added tax for items listed in the Catalogue of Unprocessed Agricultural Products issued together with Circular No. 61/2006/TT-BTC for the remaining period of the Investment Certificate for Overseas Investment starting from January 1, 2013 onwards and must comply with the procedures for exemption from import tax stipulated in Article 2 of Circular No. 201/2012/TT-BTC. In case the investor adjusts the scale of the project, the increased portion shall be implemented according to the provisions of Circular No. 201/2012/TT-BTC."
1. This Circular takes effect from August 3, 2013.
Article 2. Implementation
2. For customs declarations for goods imports of projects falling under the provisions of Article 1 of this Circular which have registered with customs authorities prior to the effective date of this Circular, they shall be exempt from import tax and be exempt from value added tax in accordance with the provisions of Article 1 of this Circular./.
2. For import declaration forms for projects falling within the scope prescribed in Article 1 of this Circular that have been registered with the customs authority before the effective date of this Circular shall be exempt from import tax and shall not be subject to value-added tax as provided for in Article 1 of this Circular./.
DEPUTY MINISTER
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