Resolution 106/NQ-CP 2021 tax policies for goods imported for use as aid for COVID-19 prevention

RESOLUTION

On tax policies applicable to goods imported for use as aid for the prevention and control of the COVID-19 pandemic

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THE GOVERNMENT

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the June 3, 2008 Law on Value-Added Tax, and the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;

Pursuant to the June 13, 2019 Law on Tax Administration;

Pursuant to the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty, which was amended and supplemented under the Government’s Decree No. 18/2021/ND-CP of March 11, 2021;

Pursuant to the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax;

Pursuant to the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 138/2016/ND-CP of October 1, 2016, promulgating the Government’s working regulation;

At the proposal of the Minister of Finance;

Based on cabinet members’ voting results,

RESOLVES:

Article 1. Goods imported by Vietnamese organizations and individuals to be provided as aid to the Government, the Ministry of Health, provincial-level People's Committees and Vietnam Fatherland Front Committees to serve the prevention and control of the Covid-19 pandemic, shall be subject to import duty and value-added tax policies applicable to goods imported for use as humanitarian aid and non-refundable aid.

Article 2. Dossiers and procedures for goods to which tax policies mentioned in Article 1 are applied are as follows:

1. To assign the Ministry of Health, and provincial-level People's Committees and Vietnam Fatherland Front Committees to issue documents on approval and receipt of goods specified in Article 1 at the request of organizations and individuals, ensuring publicity, transparency and tightness with a view to preventing policy profiteering.

2. Customs offices shall base themselves on documents on approval of the Ministry of Health, and provincial-level People's Committees and Vietnam Fatherland Front Committees to carry out procedures for import duty exemption under Point b, Clause 4, Article 2 of the Law on Import Duty and Export Duty, and value-added tax exemption under Clause 19, Article 5 of the Law on Value-Added Tax, and Clause 9, Article 3 of the Government’s Decree No. 209/2013/ND-CP, ensuring publicity, transparency and tightness with a view to preventing policy profiteering.

3. To assign the Ministry of Finance to guide customs dossiers for goods imported for use as aid for the prevention and control of Covid-19 pandemic.

Article 3. Implementation provisions

1. This Resolution takes effect on the date of its signing.

Goods that have been imported for use as aid for the prevention and control of the Covid-19 pandemic before the effective date of this Resolution shall be approved and received by the Ministry of Health, and provincial-level People's Committees and Vietnam Fatherland Front Committees for use as aid for the prevention and control of the Covid-19 pandemic under Clause 1, Article 2 of this Resolution, and may enjoy the tax policies specified in Article 1 of this Resolution. In case import duty or value-added tax has been paid, the paid import duty or value added tax amounts shall be settled in accordance with the law on tax administration regarding the settlement of overpaid tax amounts.

2. The preferential tax policies applicable to the subjects specified in Article 1 shall be applied until the competent state agency(ies) make(s) official declarations that the Covid-19 pandemic has been stamped out.

3. The Ministry of Health shall, within the ambit of its functions and tasks, ensure that goods imported for use as aid in the health sector satisfy the conditions for use for the Covid-19 pandemic prevention and control, thus facilitating the implementation by relevant agencies.

4. The Ministry of Health, and provincial-level People's Committees and Vietnam Fatherland Front Committees shall manage, allocate and direct the use of imported goods entitled to import duty and value-added tax exemption for the eligible subjects specified in this Resolution.

5. The Ministry of Finance, the Ministry of Health, and provincial-level People's Committees and Vietnam Fatherland Front Committees, and relevant agencies shall implement this Resolution.

On behalf of the Government

For the Prime Minister

Deputy Prime Minister

LE MINH KHAI