Decision No. 827/2006/QĐ-BKH of the Ministry of Planning and Investment promulgates the list of equipment, machinery, construction materials, raw materials serving oil and gas activities and shipbuilding domestically produced to serve as the basis for exemption from value-added tax and import duties. This decision replaces previous decisions.
适用范围
Customs authorities, enterprises, local Departments of Planning and Investment
要点
- Enterprises are exempted from value-added tax and import duties on equipment, machinery, construction materials, raw materials serving oil and gas activities and shipbuilding domestically produced.
- Customs authorities coordinate with local Departments of Planning and Investment to resolve issues related to the use of the list.
- The list will be reviewed and supplemented as appropriate based on actual conditions.
- This decision replaces Decision No. 230/2000/QĐ-BKH and Decision No. 704/2003/QĐ-BKH of the Minister of Planning and Investment.
- This decision takes effect 15 days after its publication in the Official Gazette.
🌐 本文件的社会影响
- Enterprises will save tax costs, helping to strengthen domestic production.
- Customs authorities and local Departments of Planning and Investment need to closely cooperate to resolve issues.
- The new list may promote business activities related to tax-exempt sectors.
❓ 常见问题
Which enterprises benefit from this decision?
Enterprises producing equipment, machinery, construction materials, raw materials serving oil and gas activities and shipbuilding domestically will be exempted from value-added tax and import duties.
Which agency is responsible for resolving issues related to the use of the list?
Customs authorities coordinate with local Departments of Planning and Investment to review and address inconsistent opinions.
What previous decision does this decision replace?
Decision No. 827/2006/QĐ-BKH replaces Decision No. 230/2000/QĐ-BKH and Decision No. 704/2003/QĐ-BKH of the Minister of Planning and Investment.
When will the new list be reviewed and supplemented?
The list will be reviewed and supplemented as appropriate based on actual conditions upon the proposal of relevant state management agencies.
From which date does this decision take effect?
This decision takes effect 15 days after its publication in the Official Gazette.
全文
Pursuant to …;
Issuing the list of equipment, machinery, spare parts, specialized transportation means domestically produced; The list of construction materials domestically produced; The list of essential supplies for oil and gas activities domestically produced; The list of raw materials, supplies, semi-finished products for shipbuilding domestically produced;
specialized domestic transportation equipment that has been produced; List of materials
for construction domestically produced; List of essential materials
for domestic oil and gas operations that have been produced; List of raw materials, materials, and semi-finished products for shipbuilding
domestically produced; List of raw materials, materials,
domestically produced; List of raw materials, materials,
semi-finished products domestically produced
__________________
THE MINISTER OF PLANNING AND INVESTMENT
Decree No. Pursuant to Decision No. 61/2003/NĐ-CP dated June 6, 2003 on the functions and tasks of the Ministry of Planning and Investment;
Pursuant to Decree No. 158/2003/NĐ-CP dated December 10, 2003 detailing the implementation of the Law on Value Added Tax and the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 detailing the implementation of the Law on Export Duties and Import Duties;
Pursuant to opinions of relevant ministries and sectors.
Pursuant to …;
Article 1.Issued together with this Decision:
- The list of equipment, machinery, spare parts, specialized transportation means domestically produced as the basis for implementing the exemption from value added tax as provided for in Section 4, Article 4 of Decree No. 158/2003/NĐ-CP dated December 10, 2003 detailing the implementation of the Law on Value Added Tax and the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax.
- The list of construction materials domestically produced as the basis for implementing the exemption from value added tax as provided for in Section 4, Article 4 of Decree No. 158/2003/NĐ-CP dated December 10, 2003 detailing the implementation of the Law on Value Added Tax and the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax; and the exemption from import duty as provided for in Subparagraph d, Section 6, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005 detailing the implementation of the Law on Export Duties and Import Duties.
- The list of essential supplies for oil and gas activities domestically produced as the basis for implementing the exemption from import duty as provided for in Subparagraph b, Section 6, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005 detailing the implementation of the Law on Export Duties and Import Duties.
- The list of raw materials, supplies, semi-finished products domestically produced as the basis for implementing the exemption from import duty as provided for in Section 16, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005 detailing the implementation of the Law on Export Duties and Import Duties.
- The list of raw materials, supplies, semi-finished products for shipbuilding domestically produced as the basis for implementing the exemption from import duty as provided for in Section 16, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005 detailing the implementation of the Law on Export Duties and Import Duties.
Article 2. In the course of using the lists, if there are inconsistent opinions between customs authorities and enterprises, the customs authorities shall coordinate with local Departments of Planning and Investment to examine and resolve the issues.
If the issues remain unresolved, the General Department of Customs shall recommend the Ministry of Planning and Investment to examine and decide or amend and supplement the lists.
Article 3. The lists issued together with this Decision will be reviewed and supplemented to be consistent with actual conditions based on proposals from specialized state management agencies.
Article 4. This Decision replaces Decision No. 230/2000/QĐ-BKH dated May 4, 2000 and Decision No. 704/2003/QĐ-BKH dated September 18, 2003 issued by the Minister of Planning and Investment, which shall take effect fifteen days after the date of publication in the Official Gazette.
DEPUTY MINISTER
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