Guideline on tax rate of special preferential duties provided.
The Ministry of Finance on May 7, 2007 has issued Circular No.45/2007/TT-BTC providing guideline on tax rate of preferential duties applied for goods imported from countries, or group of countries or territorials which offer Vietnam special preferential tax rate in line with mechanism of free trade area, tax alliance and to facilitate cross-border trading and for other preferential cases.The Circular has provided in details scale, conditions, regulations for application of special preferential duties; origins, certificate of origin, custom declaration, custom check, etc. Imported goods for which special preferential tax rate is applied must meet requirements stated in Decisions stipulating special preferential tariff for implementation of Trade Agreement issued by the Ministry of Finance. Certificate of Origin (C/O) is not required for imported goods (FOB) with total value of under 200USD. The enterprise has to show one or several separate trade invoices of details (or detail group), separate parts along with C/O to make request for application of special preferential tax rate.
The Circular was posted on Official Gazette dated June 19, 2007 and would take effect from 15 days later. This will be applied for custom declaration of imported goods registered at custom agency from the date the Circular takes effect. Circular No.14/2006/TT-BTC dated February 28, 2006, Circular No.16/2004/TT-BTC dated March 10, 2004, Circular No.52/2006/TT-BTC dated June 12, 2006 and Decision No. 35/2006/QD-BTC dated June 12, 2006 have been abolished.
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