Procedures for requesting certification of types and quantities of tax-exempt goods imported by foreign organizations and individuals entitled to privileges and immunities under international treaties/agreements between the Vietnamese government and non-governmental organizations foreign government.
- April 20, 2023
Procedure name | Procedures for requesting certification of types and quantities of tax-exempt goods imported by foreign organizations and individuals entitled to privileges and immunities under international treaties/agreements between the Vietnamese government and non-governmental organizations foreign government. |
Decision issued | 764/QD-BTC |
How to perform | Organizations and individuals Submit application in person or by mail to The financial. |
Resolution deadline | No specific regulations. |
Implementation object | Foreign organizations and individuals enjoying privileges and immunities are exempt from import tax |
Implementing agencies | a) CHey official coh decision authority Dnh: Prime Minister.
b) Authority or competent person authorized or decentralized to implement (if any): No c) CHey Directly implementing administrative procedures: Flourahi chienh. d) Coordinating agency (if any): Ministry of Foreign Affairs.
|
Result | Decision of the Prime Minister approving the types and quantities of tax-free imported goods according to international treaties/agreements between the Government of Vietnam and foreign non-governmental organizations. |
Fees and charges | Do not have |
Requires implementation conditions | In case an international treaty or agreement between the Government of Vietnam and a foreign non-governmental organization specified in Points c and d, Clause 1, Article 5 of Decree No. 134/2016/ND-CP has regulations on tax exemption but Without specific regulations on types and quantities, the Ministry of Finance agrees with the Ministry of Foreign Affairs to report to the Prime Minister to decide on the types and quantities of tax-free goods. The type and quantity of tax-free goods specified in this Clause do not exceed the list and quantity of tax-free goods specified in Appendix I, Appendix II, Appendix III issued with Decree No. 134/2016 /ND-CP. |
Legal grounds | – Article 5 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on export tax and import tax.
– Clause 2, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government amending and supplementing a number of articles of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Export Tax and Import Tax. |
The order of execution | Step 1: Foreign organizations and individuals enjoying privileges and exemptions are exempt from import tax according to the provisions of Clause 1, Article 16 of the Law on Export Tax and Import Tax, falling into the cases specified in Clause 4, Article 5 of Decree No. 134/2016/ND-CP has a written request sent to the Ministry of Finance.
Step 2: Within 10 days from the date of receipt of the written request, the Ministry of Finance shall agree with the Ministry of Foreign Affairs on the type and quantity of imported duty-free goods according to international treaties or agreements between the Government of Vietnam and Vietnam. foreign non-governmental organizations. Step 3: Within 10 days from the date of receiving the document from the Ministry of Foreign Affairs, the Ministry of Finance reports to the Prime Minister to decide on the type and quantity of tax-free goods. Step 4: The Prime Minister considers and issues a decision on import tax exemption for foreign organizations and individuals. |
Profile components | Document requesting the Ministry of Finance to confirm the type and quantity of imported duty-free goods according to the International Treaty/Agreement between the Government of Vietnam and foreign non-governmental organizations Form No. 02e Appendix VII issued together According to Decree No. 18/2021/ND-CP: 01 original copy. |
Number of records | 01 set |
Name of the declaration form | Document requesting the Ministry of Finance to confirm the type and quantity of imported duty-free goods according to the International Treaty/Agreement between the Government of Vietnam and foreign non-governmental organizations Form No. 02e Appendix VII issued together according to Decree No. 18/2021/ND-CP. |
Attachments | Sample number 2e.docx |
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