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GOVERNMENT |
SOCIALIST REPUBLIC OF VIETNAM |
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No: 21/2022/ND-CP |
Hanoi, March 10, 2022 |
AMENDING AND SUPPLEMENTING SOME ARTICLES OF DECREE NO 57/2019/ND-CP JUNE 26, 2019 OF THE GOVERNMENT ON PREFERENTIAL EXPORT TARIFFS AND SPECIAL PREFERENTIAL IMPORT TARIFFS TO IMPLEMENT THE COMPREHENSIVE AND PROGRESSIVE TRANS-PACIFIC PARTNERSHIP AGREEMENT FOR THE PERIOD OF 2019 - 2022
Base Law on Government Organization June 19, 2015; Law amending and supplementing a number of articles of the Law on Government Organization and the Law on Local Government Organization November 22, 2019;
Base Law on export tax and import tax April 6, 2016;
Base The laws of import and export June 23, 2014;
Base Tax management Law June 13, 2019;
Base Law of International Treaties April 9, 2016;
Pursuant to Resolution No 72/2018/QH14 ratified the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and related documents on November 12, 2018;
To implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, effective from January 14, 2019; effective for the Republic of Peru as of September 19, 2021;
At the request of the Minister of Finance;
The Government promulgates a Decree amending and supplementing a number of articles of Decree No 57/2019/ND-CP June 26, 2019 of the Government on Preferential Export Tariffs and Special Preferential Import Tariffs to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the period 2019 - 2022.
Article 1. Amending and supplementing a number of articles of Decree No 57/2019/ND-CP June 26, 2019 of the Government on Preferential Export Tariffs and Special Preferential Import Tariffs to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the period 2019 - 2022
1. Add point c later Point b Clause 3 Article 4 as follows:
“c) The Republic of Peru applies the tax rates specified in Appendix I:
c.1) From September 19, 2021 to December 31, 2021 in the column marked "(IV)".
c.2) From January 1, 2022 to December 31, 2022 in the column marked “(V)”.”
2. Amendments and supplements Point a Clause 4 Article 4 as follows:
“a) Imported into the territories of member countries according to the provisions of the CPTPP Agreement, including:
a.1) Australia;
a.2) Canada;
a.3) Japan;
a.4) Mexican Federation;
a.5) New Zealand;
a.6) Republic of Singapore;
a.7) Republic of Peru.”
3. Add point c later Point b Clause 5 Article 5 as follows:
“c) The Republic of Peru applies the tax rates specified in Appendix II:
c.1) From September 19, 2021 to December 31, 2021 in the column marked ''(IV)".
c.2) From January 1, 2022 to December 31, 2022 in the column marked ''(V)".
4. Amendments and supplements Point b Clause 6 Article 5 as follows:
“b) Imported into Vietnam from member countries of the CPTPP Agreement, including:
b.1) Australia;
b.2) Canada;
b.3) Japan;
b.4) Mexican Federation;
b.5) New Zealand;
b.6) Republic of Singapore;
b.7) Republic of Peru;
b.8) Socialist Republic of Vietnam (Goods from the non-tariff zone imported into the domestic market).”
Article 2. Effectiveness of implementation
1. This Decree takes effect from the date of signing.
2. For customs declarations of goods exported from Vietnam to the Republic of Peru or imported into Vietnam from the Republic of Peru registered from September 19, 2021 to before the Decree date This Law takes effect if all conditions are met to enjoy preferential export tax and special preferential import tax specified in Decree No. 57/2019/ND-CP dated June 26, 2019 of the Government, this Decree and have paid tax at the higher tax rate, the customs authority will handle the overpaid tax according to the provisions of law on tax administration.
Article 3. Responsibility for implementation
Ministers, Heads of ministerial-level agencies, Heads of Government agencies, Chairmen of People's Committees of provinces and centrally-run cities and relevant organizations and individuals are responsible for implementing the Decree. this decision.
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Recipients: – Party Central Committee Secretariat; – Prime Minister, Deputy Prime Ministers; – Ministries, ministerial-level agencies, and agencies under the Government; – People's Councils and People's Committees of provinces and centrally run cities; – Central Office and Party Committees; – Office of the General Secretary; - Office of the President; – Nationalities Council and Committees of the National Assembly; - Congress office; - Supreme People's Court; - People's Procuratorate of the Supreme; – State audit; – National Financial Supervisory Commission; – Social Policy Bank; - Vietnam Development Bank; – Central Committee of Vietnam Fatherland Front; – Central agency of unions; – Office of Government: BTCN, PCNs, Assistant to the President, General Director of the Electronic Information Portal, Departments, Bureaus, affiliated units, Official Gazette; – Save: VT, KTTH (2b). |
TM. GOVERNMENT Le Minh Khai |
