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In This Updates: |
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TAX – FEE – CHARGE |
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TAX – FEE – CHARGE |
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Decree No. 139/2016/ND-CP dated October 04, 2016 of the Government on regulation on licensing fees |
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* Exempt licensing fees for households having annual revenues of less than VND 100 million |
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Decree No. 134/2016/ND-CP dated September 01, 2016 of the Government on guiding the Law on Export and Import duties |
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* Duty-free allowances for luggage whose total customs value does not exceed VND 10 million |
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Decree No. 128/2016/ND-CP dated September 01, 2016 of the Government on special preferential import tariff schedule of Vietnam for the implementation of the ASEAN - China Agreement on Trade in goods from 2016 - 2018 |
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* Many imported goods from China take the import interest rate of 0% |
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EXPORT – IMPORT |
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EXPORT - IMPORT |
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Circular No. 12/2016/TT-BCT dated July 05, 2016 of the Ministry of Industry and Trade on amending and supplementing a number of articles of the Minister of Industry and Trade’s Circular No. 41/2012/TT-BCT of December 21, 2012, providing the export of minerals |
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NATURAL RESOURCES – ENVIRONMENT |
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NATURAL RESOURCES - ENVIRONMENT |
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5 |
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Page 3 |
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Conditions on export of minerals
SUMMARY:
Ü TAX – FEE – CHARGE
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The individuals, groups of individual and households that have their trade/production activities with annual revenues of less than VND 100 million shall be exempted from licensing fees is the important content prescribed at the Decree No. 139/2016/ND-CP dated October 04, 2016 of the Government on licensing fees. Beside the individuals, groups of individual and households that have their trade/production activities with annual revenues of less than 100 million dong, the individuals, groups of individual and households that have their irregular trade/production activities without fixed location as guided by the Ministry of Finance; the individuals, groups of individual and households that produce salt; the organizations, individuals, groups of individual and households that do the aquaculture, fisheries and fishing logistic services; the commune cultural post offices and press agencies (printed, radio, television and online newspapers); the branches, representative offices and business locations of the cooperatives that have direct technical service activities in service of agriculture; the communal people’s credit fund; cooperatives specialized in |
service business for agricultural production; branches, representative offices and business locations of cooperatives and private enterprises carrying on their business in the mountainous areas shall be exempted from licensing fees. Besides, the Decree also prescribes the rate of licensing fees for the organizations having the production and business of goods and services: the organizations with charter capital and investment capital over VND 10 billion: VND 3,000,000 /year; the organizations with charter capital and investment capital of less than VND 10 billion: VND 2,000,000/year; the branches, representative offices, business location, public service providers and other business organizations: VND 1,000,000 /year; The rate of licensing fees for the organizations specified under Point a and b of this Clause is based on the charter capital written in the certificate of business registration or on the investment capital written in the certificate of investment registration in case of no charter capital. This Decree takes effect on January 01, 2017. |
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In accordance with the Decree No. 134/2016/ND-CP dated September 01, 2016 of the Government on guiding the Law on Export and Import duties, each time a person immigrates under a passport or a passport substitute (except for laissez-passers) issued by a Vietnamese authority or foreign authority, he/she shall be granted duty-free allowance for his/her luggage, whether it is accompanied luggage or sent before or after his/her arrival. Accordingly, 1.5 liters of alcohol of ≥20% ABV or 2.0 liters of alcohol of <20% abv="" or="" 3.0="" liters="" of="" other="" alcoholic="" drinks="" or="" beer.="" if="" the="" traveler="" carries="" a="" bottle="" or="" can="" of="" alcohol="" whose="" volume="" exceeds="" the="" limit="" by="" not="" more="" than="" 01="" liter,="" the="" whole="" bottle="" will="" be="" duty-free.="" if="" the="" volume="" exceeds="" the="" limit="" by="" more="" than="" 01="" liter,="" the="" exceed="" amount="" shall="" be="" dutiable;="" 200="" cigarettes="" or="" 250="" gram="" of="" shredded="" tobacco="" or="" 20="" cigars;="" reasonable="" quantity="" and="" categories="" of="" personal="" belongings;="" other="" items="" other="" than="" those="" mentioned="" in="" point="" a="" through="" c="" of="" this="" c="" (not="" on="" the="" list="" of="" goods="" banned="" from="" import,="" suspended="" from="" import="" or="" subject="" to="" conditional="" import)="" whose="" total="" customs="" value="" does="" not="" exceed="" vnd="" 10,000,000.="" where="" the="" aforementioned="" allowance="" is="" exceeded,="" the="" traveler="" may="" decide="" which="" items="" are="" within="" the="" allowance="" and="" which="" are="" not.="" aircraft="" operators,="" attendants="" on="" international="" flights;="" train="" operators="" and="" attendants="" on="" international="" trains;="" officers="" and="" crewmembers="" on="" sea-going="" vessels;="" vietnamese="" workers="" and="" drivers="" working="" in="" countries="" that="" shares="" land="" borders="" with="" vietnam="" shall="" be="" granted="" the=""> |
free allowances every 90 days instead of every time they enter Vietnam. The organizations and individuals shall have their belongings exempt from export and import duties as foreigners, Vietnamese citizens who reside overseas and work in Vietnam for at least 12 months; Vietnamese organizations and citizens that operate or work oversea for at least 12 months and then return to Vietnam; Vietnamese citizens who reside overseas and have applied for permanent residence registration in Vietnam for the first import of belongings. Only 01 item/piece/set of each type of personal belongings of an organization or individual (used or new, excluding cars and motorcycles) shall be exempt from import duties. Exemption of duties on belongings of an organization whose operating cost is covered by state budget exceeding the duty-free allowance shall be decided by the Ministry of Finance on a case-by-case basis. Another important content is that the exemption of duties on gifts. Gifts exempt from duties including gifts given by a foreign organization or individual to a Vietnamese organization or individual; gifts given by a Vietnamese organization or individual to a foreign organization or individual whose customs value does not exceed VND 2,000,000 or whose custom value exceeds VND 2,000,000 but duty on which is under VND 200,000 shall be exempt from duties up to 04 times per year. This Decree takes effect on September 01, 2016 |
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On September 01, 2016, the Government issued the Decree No. 128/2016/ND-CP on special preferential import tariff schedule of Vietnam for the implementation of the ASEAN - China Agreement on Trade in goods from 2016 – 2018, applicable to the imported goods from Brunei Darussalam; Kingdom of Cambodia, Republic of Indonesia, Lao People's Democratic Republic, Malaysia; Republic of the Union of Myanmar, Republic of the Philippines, Republic of Singapore, Kingdom of Thailand, People’s Republic of China. In accordance with the Tariff Schedule, goods such as lives horses, asses, mules and hinnies; Live bovine animals; Live swine; Live sheep and goats; Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls; Meat of bovine animals, fresh or chilled; Meat of bovine animals, frozen; Meat of swine, |
fresh, chilled or frozen….take the preferential tariff of 0%. And this preferential tax rate of 0% shall be applicable to 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… Particularly, unmanufactured tobacco; tobacco refuse; cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes and other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences shall receive the particular preferential import tax in 2016, 2017 and to 2016 with the rate of 50%. This Decree takes effect on September 01, 2016 and annuls the Circular No. 166/2014/TT-BTC dated November 14, 2014. |
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Ü EXPORT - IMPORT
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On July 05, 2016, the Ministry of Industry and Trade issued the Circular No. 12/2016/TT-BCT on amending and supplementing a number of articles of the Minister of Industry and Trade’s Circular No. 41/2012/TT-BCT of December 21, 2012, providing the export of minerals. Within that, the important content is the regulations on conditions for export of minerals. Accordingly, Minerals eligible for export when being on the list and satisfying the quality standards and being of lawful origin such as minerals exploited and processed from mines or mining spots with valid mining or salvage mining licenses granted by competent state agencies; imported minerals certified by border-gate customs offices of importation in their import declarations; minerals confiscated for public sale by competent state agencies. For confiscated or publicly sold minerals, the following documents are required: sale |
invoices of assets confiscated into the state budget, ex-warehousing bills and written records of handover of assets involved in administrative violations and confiscated for auction. Processed mineral products of lawful origins must suit processing technologies of processing facilities. And exported minerals which contain by weight at least 0.05 percent of uranium or thorium must, apart from satisfying the conditions, have the Ministry of Science and Technology’s radioactive material export permits. Also in accordance with this Circular, before carrying out export procedures, an enterprise shall coordinate with the customs office in taking samples of each lot of exported minerals for analysis to determine their quality. Samples shall be analyzed at laboratories qualified for VILAS standards. This Circular takes effect on August 20, 2016 |
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Ü NATURAL RESOURCES - ENVIRONMENT
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In order to enhance solid waste management, prevent and reduce generated solid waste; prioritize to apply solid waste technologies such as recycle and reuse, minimize landfill method…on October 14, 2016, the Prime Minister signed the Decision No. 1979/QD-TTg on approving the solid waste management planning in Northern key economic region by 2030. At the Scheme, the generated solid waste forecast is that, from now up to 2020: 38,980 tons/day including 36,040 tons of non-hazardous solid wastes and 2,940 tons of hazardous solid wastes. In the period 2021 - 2030: 59,695 tons/day including 55,385 tons of non-hazardous solid wastes and 4,310 tons of hazardous solid wastes. On the proposed zoning for solid waste treatment, solid wastes which are generated within Hanoi, Vinh Phuc, Bac Ninh and Hung Yen shall be treated by Soc Son solid waste treatment facility, Soc Son district, Hanoi in inter-provincial zones; and solid wastes generated within the Northern key economic region shall be treated according to the capacity and scope of treatment facilities of provinces approved by |
the competent authority. There are 03 zones in Hanoi including the North, South and West of Hanoi; and from 02 to 04 zones in each remaining provinces in provincial zones. At the same time, the Prime Minister also have requirements for solid waste treatment facilities such as solid waste treatment facilities shall conform to current regulations and standards on safety distance; environmental impact mitigation measures (such as: construction of leaked waste water collection systems, technology transfer....) shall be applied by existing solid waste treatment facilities by 2020; unhygienic landfills shall be closed; measures for mitigating environmental impact and pollution control shall be introduced. It is estimated that the execution of the solid waste management planning will cost VND 13,350 billion, including by 2020: approximately VND 8,870 billion; and 2021-2030: approximately VND 4,480 billion. This Decision takes effect on the signing date. |
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