VietnameseCircular No. 91/2009/TT-BTC dated May 12, 2009 of the Ministry of Finance promulgating additional list of goods entitled to fifty per cent reduction of value added tax rate in accordance with Decision 16/2009/QD-TTg of the Prime Minister of the Government dated 21 January 2009
ATTRIBUTE
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 91/2009/TT-BTC | Signer: | Do Hoang Anh Tuan |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 12/05/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 91/2009/TT-BTC | Hanoi, May 12, 2009 |
CIRCULAR
PROMULGATING ADDITIONAL LIST OF GOODS ENTITLED TO FIFTY PER CENT REDUCTION OF VALUE ADDED TAX RATE IN ACCORDANCE WITH DECISION 16/2009/QD-TTg OF THE PRIME MINISTER OF THE GOVERNMENT DATED 21 JANUARY 2009
Pursuant to Law 13/2008/QH12 on Value Added Tax dated 3 June 2008;
Pursuant to Decree 123/2008/ND-CP of the Government dated 8 December 2008 with detailed provisions for implementation of the Law on Value Added Tax;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 stipulating functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to Decision 16/2009/QD-TTg of the Prime Minister of the Government dated 21 January 2009 with tax solutions for stimulating investment and sales in order to alleviate the economic downturn and relieve hardships for enterprises ["Decision 16"];
The Ministry of Finance provides detailed guidelines on additional headings of a number of goods entitled to fifty (50) per cent reduction of the value added tax (VAT) rate in accordance with Decision 16/2009/QD-TTg:
Article 1. List of goods entitled to fifty (50) per cent reduction of the VAT rate
1. Issued with this Circular is a list of goods entitled to 50% reduction of the VAT rate in addition to the list issued with Circular 18/2009/TT-BTC of the Ministry of Finance dated 30 January 2009 guiding implementation of the 50% reduction of the VAT rate for goods on the preferential import tariff list.
2. The 50% reduction of the VAT rate applicable to goods on the list issued with Circular 18/2009/TT-BTC and on the additional list as stated in clause 1 of this article shall apply uniformly to the commercial business, processing, production and import stage.
3. When scraps and sub-standard products are recovered for re-cycling and re-use and are sold, the VAT rate applicable to the particular line of goods shall apply.
In accordance with article 1 of Decision 16 which provides for items of goods entitled to 50% reduction of the VAT rate, scraps and sub-standard products which are recovered and sold shall also be entitled to the 50% reduction of the VAT rate.
Example: The VAT rate applicable to recycled plastic when sold shall be the VAT rate applicable to plastic products, namely 10%; recovered coal slag when sold from 1 February 2009 up to 31 December 2009 shall be entitled to 50% reduction of the VAT rate as applicable to coal.
4. Goods entitled to a 50% reduction of the VAT rate are marked "x" in the column "Goods entitled to reduction" on the list. With respect to heading 84.13, water pumps of a capacity exceeding 10 m3 per hour shall be entitled to 50% reduction of the VAT rate; water pumps of a capacity not exceeding 10 m3 per hour shall not be entitled to 50% reduction of the VAT rate.
5. Other goods not guided in this Circular shall comply with Circular 131/2008/TT-BTC of the Ministry of Finance dated 26 December 2008 on implementation of VAT in accordance with the list of goods on the preferential import tariff list, shall comply with Circular 18/2009/TT-BTC.
Article 2. Effectiveness
1. This Circular shall be of full force and effect as from 1 February 2009 up to the end of 31 December 2009.
With respect to goods batches included in the list stated in article 1 of this Circular and imported in accordance with customs declarations of imported goods registered with the customs office from 1 February 2009, if the VAT applicable to such imported goods has not been paid, then the importer must make another declaration in addition to the [submitted] tax declaration file in accordance with regulations in order for the customs office to implement the 50% reduction of the VAT rate as guided in this Circular; if the VAT applicable to such imported goods has been paid and credited with the tax office, no re-adjustment shall be conducted; if the VAT applicable to such imported goods has been paid and the importer has not declared and credited such amount with the tax office, the importer may choose not to re-adjust but to declare and credit the total amount of VAT paid for such imported goods, or the importer may request the customs office to verify the amount of tax paid in excess in order for the tax office to refund [such excess] in accordance with regulations.
With respect to goods batches included in the list stated in article 1 of this Circular when sold as from 1 February 2009 and if any business establishment selling goods has not recorded a 50% reduction of the VAT rate on the invoice for the sale of goods:
- Where the purchaser requests the seller to amend the invoice for entitlement to 50% reduction of the VAT rate, the seller and purchaser must prepare minutes or enter into a written agreement specifying the quantity of goods and their specifications in accordance with the sales invoice (code number, date of the invoice and duration), and the reason for the reduction of the tax rate which is to implement this Circular and at the same time, the seller shall prepare an invoice to reflect the tax rate entitled to (50) per cent reduction. The invoice amending the tax rate shall provide the basis for the seller and purchaser to make amended declarations of output VAT and input VAT.
- Where the purchaser does not request any amendment of the invoice for entitlement to 50% reduction of the VAT rate, the seller must make tax declarations and payment at the tax rate of ten (10) per cent recorded on the invoice, and the purchaser shall be entitled to declare and withhold VAT levied on goods purchased at the tax rate of ten (10) per cent recorded on the invoice in accordance with regulations.
- Where it is impossible to identify the purchaser, the business establishment selling goods shall not be permitted to prepare an invoice reflecting a 50% reduction of the VAT rate and must declare and pay tax at the rate of ten (10) per cent recorded on the sales invoice.
2. If during implementation any inconsistency is detected between application of VAT rates to the same kind of import goods and goods for production, processing and trading, then the tax office and the customs office in localities shall report to the Ministry of Finance for investigation and resolution.
| FOR THE MINISTER OF FINANCE |
ADDITIONAL LIST OF GOODS ENTITLED TO FIFTY (50) PER CENT REDUCTION OF VALUE ADDED TAX RATES1
(Issued with Circular 91/2009/TT-BTC of the Ministry of Finance dated 12 May 2009)
Code | Description | Tax Rate (%) | Goods entitled to reduction | |||
26.18 | 00 | 00 | 00 | Granulated slag (slag sand) from the manufacture of iron or steel. | 10 | x |
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26.19 | 00 | 00 | 00 | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. | 10 | x |
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26.20 |
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| Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds. |
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26.21 |
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| Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste. |
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71.12 |
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| Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. |
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73.11 |
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| Containers for compressed or liquefied gas, of iron or steel. |
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73.19 |
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| Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. |
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73.22 |
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| Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. |
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73.26 |
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| Other articles of iron or steel. |
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76.07 |
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| Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. |
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76.11 | 00 | 00 | 00 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. | 10 | x |
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80.03 |
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| Tin bars, rods, profiles and wire. |
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82.08 |
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| Knives and cutting blades, for machines or for mechanical appliances. |
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82.09 | 00 | 00 | 00 | Plates, sticks, tips and the like for tools, unmounted, of cermets. | 10 | x |
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82.11 |
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| Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor. |
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83.11 |
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| Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. |
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| Chapter 84 |
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| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
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84.01 |
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| Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reactors; machinery and apparatus for isotopic separation. |
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84.02 |
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| Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers. |
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84.03 |
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| Central heating boilers other than those of heading 84.02. |
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84.04 |
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| Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units. |
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84.05 |
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| Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water production gas generators, with or without their purifiers. |
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84.06 |
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| Steam turbines and other gas turbines. |
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84.13 |
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| Pumps for liquids, whether or not fitted with a measuring device; liquid elevators. |
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84.14 |
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| Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters. |
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84.16 |
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| Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances. |
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84.17 |
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| Industrial or laboratory furnaces and ovens, including incinerators, non-electric. |
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84.18 |
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| Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15. |
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84.19 |
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| Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. |
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84.21 |
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| Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases. |
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84.22 |
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| Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages. |
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84.23 |
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| Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds. |
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84.24 |
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| Mechanical appliances (whether or not hand- operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines. |
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84.25 |
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| Pulley tackle and hoists other than skip hoists; winches and capstans; jacks. |
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84.28 |
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| Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). |
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84.32 |
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| Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers. |
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84.33 |
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| Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37. |
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84.34 |
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| Milking machines and dairy machinery. |
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84.35 |
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| Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. |
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84.36 |
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| Other agricultural, horticultural, forestry, poultry- keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. |
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84.37 |
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| Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery. |
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84.38 |
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| Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. |
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84.39 |
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| Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. |
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84.40 |
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| Book-binding machinery, including book-sewing machines. |
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84.41 |
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| Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. |
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84.42 |
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| Machinery, apparatus and equipment (other than the machine-tools of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). |
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84.43 |
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| Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof. |
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84.44 |
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| Machines for extruding, drawing, texturing or cutting man-made textile materials. |
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84.45 |
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| Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47. |
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84.46 |
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| Weaving machines (looms). |
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84.47 |
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| Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. |
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84.48 |
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| Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles). |
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84.49 |
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| Machinery for the manufacture or finishing of felt or non-woven items in pieces or in shapes, including machinery for making felt hats; blocks for making hats. |
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84.51 |
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| Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. |
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84.52 |
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| Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. |
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84.53 |
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| Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines. |
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84.56 |
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| Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes. |
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84.57 |
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| Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal. |
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84.60 |
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| Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal and cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61. |
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84.63 |
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| Other machine-tools for working metal or cermets, without removing material. |
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84.64 |
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| Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass. |
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84.65 |
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| Machine-tools (including machines for nailing, stapling, gluing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. |
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84.66 |
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| Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening die heads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand. |
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84.74 |
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| Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand. |
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84.75 |
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| Machines for assembling electric or electronic lamps, tubes or valves or flash-bulb, in glass envelopes; machines for manufacturing or hot working glass or glassware. |
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84.77 |
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| Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter. |
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84.78 |
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| Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter. |
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84.79 |
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| Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. |
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84.81 |
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| Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. |
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84.82 |
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| Ball or roller bearings. |
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84.84 |
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| Gaskets and joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals. |
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84.86 |
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| Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories. |
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85.05 |
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| Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads. |
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85.11 |
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| Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. |
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85.14 |
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| Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. |
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85.15 |
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| Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets. |
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85.16 |
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| Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro- thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro- thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45. |
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85.17 |
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| Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data including apparatus for communication in a wired or wireless networks (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. |
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85.28 |
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| Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus. |
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85.42 |
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| Electronic integrated circuits. |
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85.43 |
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| Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. |
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87.06 |
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| Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05. |
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87.07 |
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| Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05. |
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90.24 |
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| Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics). |
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VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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