Circular No. 04/2009/TT-BKH dated July 23, 2009 of the Ministry of Planning and Investment guiding the implementation of some provisions on import tax and value-added tax

THE MINISTRY OF PLANNING AND INVESTMENT

Circular No. 04/2009/TT-BKH of July 23, 2009, guiding the implementation of some provisions on import tax and value-added tax

Pursuant to Decree No. 116/2008/ND-CP of November 14, 2008, defining the functions and tasks of the Ministry of Planning and Investment;

Pursuant to Decree No. 123/2008/ND-CP of December 8, 2008, detailing the implementation of Value-Added Tax Law No. 13/2008/QH12;

Pursuant to Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of Import Tax and Export Tax Law No. 45/2006/QH11;

At the proposal of the director of the Industrial Economics Department;

The Ministry of Planning and Investment promulgates a number of lists of machinery, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products which can be produced at home as follows:

Article 1. To issue together with this Circular:

1. A list of equipment, machinery, spare parts and special-use vehicles (including airplanes, drilling platforms and ships) which can be produced at home prescribed in Clause 8, Article 3 of Decree No. 123/2008/ND-CP December 8, 2008, for use as a basis for value-added tax exemption under Clause 17, Article 5 of the Law on Value-Added Tax;

This list is also used as a basis for import tax exemption under Clause 14, Article 16 of Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax with regard to importation for scientific research and technological development.

2. A list of construction materials which can be produced at home for use as a basis for import tax exemption under Point e, Clause 6, Article 16 of Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax.

3. A list of supplies necessary for petroleum activities which can be produced at home for use as a basis for import tax exemption under Point b, Clause 11, Article 16 of Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax and value-added tax exemption under Clause 17, Article 5 of the Law on Value-Added Tax.

4. A list of shipbuilding raw materials, supplies and semi-finished products which can be produced at home for use as a basis for import tax exemption under Clause 12, Article 16 of Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax.

5. A list of raw materials and supplies in direct service of software manufacture which can be produced at home for use as a basis for import tax exemption under Clause 13, Article 16 of Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax.

6. A list of raw materials, supplies and semi-finished products which can be produced at home for use a basis for import tax exemption under Clause 16, Article 16 of Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax.

This list is also used as a basis for import tax exemption under Clause 14, Article 16 of Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax with regard to importation of supplies for scientific research and technological development.

Article 2. In the course of using these lists, if customs offices hold opinions different from those of enterprises, they shall coordinate with provincial-level Planning and Investment Departments in considering and settling the cases. If the cases cannot be completely settled, the General Department of Customs shall propose the Ministry of Planning and Investment to consider and decide on the cases or to amend or supplement these lists.

Article 3. The lists issued together with this Circular will be supplemented so as to suit the practical situation at the request of specialized state management agencies.

Article 4. This Circular replaces the Minister of Planning and Investment’s Decision No. 827/2006/QD-BKH of August 15, 2006, and takes effect 15 days after its publication in “CONG BAO.”-

For the Minister of Planning and Investment
Deputy Minister
TRUONG VAN DOAN