THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 113/2003/TT-BTC | Hanoi, November 27, 2003 |
CIRCULAR
GUIDING SUPPLEMENTS TO THE FINANCE MINISTRYS CIRCULAR No. 98/2002/TT-BTC OF OCTOBER 24, 2002 WHICH GUIDES THE TAX EXEMPTION AND REDUCTION FOR SUBJECTS ENTITLED TO INVESTMENT PREFERENCES
Pursuant to the current tax laws and ordinances;
Pursuant to the Governments Decree No. 51/1999/ND-CP of July 8, 1999 detailing the implementation of the (amended) Domestic Investment Promotion Law No. 03/1998/QH10 and Decree No. 35/2002/ND-CP of March 29, 2002 amending and supplementing Lists A, B and C promulgated in the Appendix to Decree No. 51/1999/ND-CP;
Based on the Prime Ministers directing opinions in the Government Offices Official Dispatch No. 5121/VPCP-KTTH of October 20, 2003,
The Ministry of Finance hereby guides supplements to its Circular No. 98/2002/TT-BTC of October 24, 2002 which guides the tax exemption and reduction for subjects entitled to investment preferences under the Governments Decree No. 51/1999/ND-CP of July 8, 1999 detailing the implementation of the (amended) Domestic Investment Promotion Law No. 03/1998/QH10 as follows:
1. To supplement Point 3, Section II of Part B: Tax preferences into new Point 3 as follows:
According to the provisions in Article 26 of Decree No. 51/1999/ND-CP, the production and/or business establishments, which have investment projects belonging to production/business lines prescribed in List A or projects of investment in geographical areas prescribed in List B or List C, of the Appendix promulgated together with Decree No. 35/2002/ND-CP, shall be exempt from import tax on the following commodities which cannot be produced at home yet or can be domestically produced but fail to meet the quality requirements:
- Equipment, machinery and/or special-use transport means (included in technological chains), which are imported to form fixed assets of the enterprises or to expand the investment, renew technologies.
- Transport means used exclusively for conveyance of workers.
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2. This Circular takes implementation effect 15 days after its publication in the Official Gazette. The provisions in this Circular shall uniformly apply to cases arising before the effective date of the Circular. Particularly for cases which have been exempt from tax by the customs offices under Official Dispatch No. 803 TCT/CS of February 20, 2003 of the General Tax Department - the Ministry of Finance, the exempted import tax amounts shall not be retrospectively collected.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
- 1Decree of Government No.35/2002/ND-CP of March 29, 2002 amending and supplementing lists A, B and C issued in the appendix to The Governments Decree No. 51/1999/ND-CP of July 8, 1999 which details the implementation of the Law on Domestic Investment Promotion (amended)
- 2Circular No. 22/2001/TT-BTC of April 3, 2001 amending The Finance Ministry’s Circular No. 146/1999/TT-BTC of December 17, 1999, which guides the tax exemption and reduction for subjects entitled to investment preferences under The Government’s Decree No. 51/1999/ND-CP of July 8, 1999 detailing the implementation of domestic investment promotion Law No. 03/1998/QH10 (amended)
- 3Law No. 03/1998/QH10 of May 20, 1998, on domestic investment promotion (amended)
- 1Circular no. 113/2005/TT-BTC of December 15, 2005 guiding the implementation of the import tax and export tax law
- 2Circular No. 98/2002/TT-BTC of October 24, 2002, guiding the implementation of tax exemption and reduction for subjects entitled to investment preferences under the Government’s Decree No. 51/1999/ND-CP of July 8, 1999 detailing the implementation of Domestic Investment Promotion Law (amended) No. 03/1998/QH10.
- 3Circular No. 98/2002/TT-BTC of October 24, 2002, guiding the implementation of tax exemption and reduction for subjects entitled to investment preferences under the Government’s Decree No. 51/1999/ND-CP of July 8, 1999 detailing the implementation of Domestic Investment Promotion Law (amended) No. 03/1998/QH10.
- 1Circular No. 22/2001/TT-BTC of April 3, 2001 amending The Finance Ministry’s Circular No. 146/1999/TT-BTC of December 17, 1999, which guides the tax exemption and reduction for subjects entitled to investment preferences under The Government’s Decree No. 51/1999/ND-CP of July 8, 1999 detailing the implementation of domestic investment promotion Law No. 03/1998/QH10 (amended)
- 2Decree No. 51/1999/ND-CP of July 8, 1999, detailing the implementation of Law No. 03/1998/qh10 on domestic investment promotion (amended)
- 3Law No. 03/1998/QH10 of May 20, 1998, on domestic investment promotion (amended)
Circular No. 113/2003/TT-BTC of November 27, 2003, guiding supplements to The Finance Ministrys Circular No. 98/2002/TT-BTC of October 24, 2002 which guides the tax exemption and reduction for subjects entitled to investment preferences.
- Số hiệu: 113/2003/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 27/11/2003
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 16/12/2003
- Ngày hết hiệu lực: 07/01/2019
- Tình trạng hiệu lực: Hết hiệu lực