This circular guides the exemption from import tax and non-collection of value-added tax for shoe molds when imported together with main machinery and equipment or separately but in line with production technology chains as per investment permits.
Đối tượng áp dụng
Customs units of provinces and cities; foreign-invested enterprises
Các điểm cốt lõi
- Foreign-invested enterprises → are exempt from import tax and non-payment of value-added tax on shoe molds accompanying main machinery and equipment belonging to production technology chains (Article 57 Decree No. 24/2000/NĐ-CP)
- Foreign-invested enterprises → are exempt from import tax and non-payment of value-added tax on separately imported shoe molds but in line with the technical characteristics of main machinery and equipment (Decree No. 158/2003/NĐ-CP)
- Shoe molds must comply with investment permits issued by competent authorities
- Customs units of provinces and cities → implement this guidance when inspecting and processing customs documents related to shoe molds.
- This circular applies to the exemption from import tax and non-collection of value-added tax for shoe molds in specific cases
🌐 Tác động xã hội từ văn bản này
- Foreign-invested enterprises benefit from reduced costs on importing shoe molds
- Customs units of provinces and cities find it easier to inspect and process customs documents related to shoe molds
❓ Câu hỏi thường gặp
Are foreign-invested enterprises exempt from import tax when importing shoe molds?
Exempt from import tax and non-payment of value-added tax if the mold complies with investment permits (Article 57 Decree No. 24/2000/NĐ-CP)
What conditions must shoe molds meet to be exempt from tax?
Must comply with the technical characteristics of main machinery and equipment and belong to production technology chains as per investment permits (Decree No. 158/2003/NĐ-CP)
Does this circular apply to all types of shoe molds?
No, it only applies to molds accompanying main machinery and equipment or separately imported but in line with the technical characteristics of main machinery and equipment (Decree No. 158/2003/NĐ-CP)
What responsibilities do customs have in implementing this circular?
Implement guidance when inspecting and processing customs documents related to shoe molds (Circular No. 8528/BTC-TCHQ)
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8528/BTC-TCHQ DATED JULY 7, 2005 REGARDING EXEMPTION FROM IMPORT TAX AND NON-IMPOSITION OF VALUE ADDED TAX ON SHOE MOLDS
RESPECTED: Customs Departments of provinces and cities
In the course of implementing exemptions from import tax and non-imposition of value added tax on imported goods to create fixed assets for foreign-invested enterprises, according to reports from the General Department of Customs, there are currently issues concerning imported shoe molds. After discussions with the Ministry of Trade, PLANNING AND INVESTMENT, the Ministry of Finance provides additional guidance as follows: Pursuant to Article 57 of Decree No. 24/2000/NĐ-CP dated July 21, 2000 of the Government detailing the implementation of the Law on Foreign Investment in Vietnam and Decree No. 158/2003/NĐ-CP dated December 10, 2003 of the Government 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: types of molds accompanying main equipment and machinery imported to create fixed assets for enterprises, in accordance with investment licenses issued by competent authorities, are exempt from import tax and not subject to value added tax.
In cases where types of paper molds are imported at different times than the main equipment and machinery but these molds are compatible with the technical characteristics of the imported machines and belong to the production line and process for producing products as stipulated in the issued investment license, they are also exempt from import tax and not subject to value added tax.
The Ministry of Finance
hereby informs relevant customs units of provinces and cities to be aware and implement this guidance. roughnotify for the customs units of provinces and cities to be aware of and implement.
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