This document stipulates the exemption from import tax for projects using ODA funds of the French Government according to the Vietnam-France Protocol from 1994 to 1998, applicable to the General Department of Customs and customs bureaus.
Các điểm cốt lõi
- Projects using ODA funds under the Vietnam-France Protocol up to 1998 are exempted from import tax
- The General Department of Customs guides customs bureaus in implementing the exemption from import tax for the aforementioned projects
- The Nam Dinh City Waste Treatment Project is included in the list of projects eligible for import tax exemption as provided
- Circular No. 9199/TC/TCT does not mention exemptions for projects after 1998
- Exemption from import tax applies to goods imported with ODA funds from the French Government, following specific guidelines in previous circulars of the Ministry of Finance
🌐 Tác động xã hội từ văn bản này
- Helps reduce costs for projects using ODA funds from the French Government
- Facilitates the implementation of development projects, particularly in provinces such as Nam Dinh
- May cause difficulties for projects not included on the list eligible for tax exemption
❓ Câu hỏi thường gặp
Which projects are exempted from import tax?
Projects using ODA funds under the Vietnam-France Protocol up to 1998.
Are projects after 1998 exempted from tax?
No, the circular only refers to projects from 1994 to 1998.
Which organization guides the exemption from import tax?
The General Department of Customs guides customs bureaus in implementing the exemption from import tax.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9199 TC-TCT ON AUGUST 22, 2002
REGARDING EXEMPTION FROM IMPORT TAX ACCORDING TO VIETNAM-FRENCH AGREEMENT
Dear: General Department of Customs
The Ministry of Finance has received Letter No. 35/2002/DART dated July 24, 2002 from the Project Management Board for Nam Dinh City Waste Treatment regarding the exemption from import tax on goods imported with ODA funds from the French Government according to the Agreement in 1998. Regarding this matter, the Ministry of Finance provides the following comments:
Pursuant to Article 28 of the Regulations on the Management and Use of Official Development Assistance Funds issued together with Decree No. 17/2001/NĐ-CP dated May 4, 2001 of the Government, projects using ODA funds according to Vietnam-French Agreements from 1998 or earlier are exempted from import tax in accordance with the guidance provided in Letters Nos. 1752 TC-TCT dated July 10, 1995, No. 2842 TC/TCT dated August 15, 1996, No. 1269 TC/TCT dated April 22, 1997, No. 4748 TC/TCT dated November 13, 1998, and No. 3670/TC-TCT dated July 28, 1999 (attached photocopies). Therefore, projects listed in the appendices attached to these letters (including the Nam Dinh City Waste Treatment Project) continue to be exempted from import tax.
We request the General Department of Customs to instruct customs offices to exempt import tax for projects using ODA funds from the French Government according to Vietnam-French Agreements from 1994 to 1998 as guided in the aforementioned letters.
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