MINISTRY OF FINANCE
No. : 185/2012/TT-BTC
SOCIALIST REPUBLIC OF VIETNAM
Ha Noi, October 30, 2012
GUIDING EXEMPTION FROM IMPORT DUTIES FOR SPARE PARTS AND COMPONENTS FOR THE MANUFACTURE AND ASSEMBLY OF BUSES OF THE DEVELOPMENT, INVESTMENT PROJECT OF PUBLIC PASSENGER TRANSPORTATION BY BUSES IN HANOI AND HO CHI MINH CITIES
Pursuant to the Law on Export and Import Duties of June 14, 2005;
Pursuant to the Decree No.87/2010/ND-CP of August 13, 2010 of the Government detailing the implementation of a number of Articles of the Law on Export and Import Duties;
Pursuant to the Decree No.118/2008/ND-CP of November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
To implement the direction of the Prime Minister in the Official Dispatch No. 2366/VPCP-KTTH dated April 10, 2012 of the Government Office;
At the request of the Director of Tax Policy,
The Minister of Finance issues the Circular guiding exemption from import duties for spare parts and components for the manufacture and assembly of buses of the development, investment project of public passenger transportation by buses in Hanoi and Ho Chi Minh cities.
Article 1. Scope of application
This Circular guides the implementation of exemption from import duties for spare parts and components for the manufacture and assembly of buses of the type that has not yet produced domestically of the development, investment project of public passenger transportation by buses in Hanoi and Ho Chi Minh cities of 2012-2015 period.
Article 2. Conditions for entitlement to receive import duty exemption
1. The investment projects must be approved by the competent State authorities in the period 2012-2015 under the guidance of the Ministry of Transport, which specifies: Duration of the project; number, type, quality and value of spare parts, components need to be imported for the domestic manufacture and assembly of buses.
2. Basis to determine the spare parts and components which are able to be produced domestically is the list of machinery, equipment, spare parts, specialized means of transport, raw materials, supplies, semi-finished products which can be produced domestically issued by the Ministry of Planning and Investment that takes effect at the time of registration for the import declaration of goods of the project.
Article 3. Procedures for import duty exemption
1. On registration for the list of imported goods exempted from duty
a) The project owner must register the list of imported goods exempted from duty before the first registration of the import declaration of the project, category, project phases under form 11 Appendix VI issued together with the Circular No.194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance guiding customs procedures; inspection and supervision; export duty, import duty and tax management for exports and imports (hereinafter referred to as the Circular No.194/2010/TT-BTC).
b) Place to register the list: Customs Departments of the provinces or cities where the projects are implemented.
c) Registration dossier: Persons, who register the list of imports exempted from duty must submit, present to the customs offices dossier comprising:
- A written request for registration of the list of imports exempted from duty, stating the number of spare parts, components, and the reason for requesting tax exemption under form 13 Appendix VI issued together with the Circular No.194/2010/TT-BTC: Submit 01 original;
- The list of imports exempted: Submit 02 originals together with 01 differential monitoring slip under form 14 Appendix VI issued together the Circular No.194/2010/TT-BTC;
- Investment license or investment incentive certificate: Submit 01 copy, the original shall be presented for comparison;
- Technical and economic substantiation, detailed technical design documents of the project: Submit 01 copy, the original shall be presented for comparison;
- A list of documents of registration dossier for imports exempted: Submit 01 original.
d) After the enterprises register the list of imports exempted, the customs offices provide differential monitoring slip as a basis for the taxpayer to present to the customs office to perform differential when conducting customs procedures for the goods actually imported.
2. On dossier, procedures for duty exemption
a) Dossier, procedures for duty exemption shall comply with Article 103 of the Circular No.194/2010/TT-BTC. In addition, the project owner is required to provide written approval of project issued by the competent authority (under the guidance of the Ministry of Transport), which specifies: Duration of the project; number, type, quality and value of spare parts, components need to be imported for the domestic manufacture and assembly of buses.
b) The project owner must self-calculate and self-declare tax amount exempted for each item, the customs declaration like the case required paying tax. Customs offices based on dossier of duty exemption, the tax amount proposed for exemption, compare with the current regulations to conduct tax exemption procedures for each customs declaration as prescribed by law.
3. On settlement of the import and use of goods exempted from duty and other related content.
a) The project owners are responsible for the implementation of the settlement for the import and use of goods exempted from duty under the provisions of Article 104 of the Circular No.194/2010/TT-BTC.
b) Other matters related to customs dossier, registration for the list of imports exempted from tax, responsibility for inspection of the customs offices during conducting of customs procedures, implementation of regime to report goods exempted from tax, the responsibility of the taxpayers not mentioned in this Circular shall comply with the guidance in the Circular No.194/2010/TT-BTC.
Article 4. Implementation organizations
1. This Circular takes effect from December 14, 2012.
2. In the course of implementation, the related documents referred in this Circular are amended, supplemented or replaced, follow the one amended, supplemented or replaced; in case of arising problems, the concerned agencies, organizations and individuals should promptly report to the Ministry of Finance for study, guidance. /.
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