New procedures for applying the tax rate of 0% of the Automotive Support Industry Tax Incentive Program.

– Decree No. 57/2020/ND-CP dated May 25, 2020 amending and supplementing a number of articles of Decree No. 122/2016/ND-CP dated September 1, 2016 of the Government on Export Tariff Schedule, Preferential Import Tariff Schedule, List of goods and absolute tax rates, mixed tax, import tax outside tariff quotas and Decree No. 125/2017/ND-CP dated November 16, 2017 ... number Article of Decree No. 122/2016/ND-CP.

– Law on Tax Administration.

– The customs authority shall base on the application dossier for tax rate 0%, the results of inspection of the enterprise's production, processing (assembly) facilities, machinery and equipment to conduct an inspection of the subjects and conditions for applying the Automobile Industry Tax Incentive Program and handle as follows:

+ In case the dossier is not complete according to regulations, the customs authority shall issue a written request to the enterprise to supplement the dossier. In case of doubt about the accuracy of the dossier, the customs authority shall conduct an inspection at the customs authority's headquarters or the taxpayer's headquarters according to regulations of the law on tax administration.

+ In case all conditions for applying the Automobile Industry Tax Incentive Program are met, the customs authority shall issue a Refund Decision and issue an Order to Refund the excess tax paid to the enterprise in accordance with the provisions of the Law on Tax Administration and its implementing guidelines. Based on the Order to Refund the State Budget Revenue of the customs authority, the State Treasury shall refund the excess import tax paid to the enterprise. The source for refunding the excess tax is taken from the central budget's revenue from export tax and import tax.

+ In case the enterprise does not meet the conditions to apply the Automobile Industry Tax Incentive Program, the customs authority shall send a written response to the enterprise.

– Official dispatch requesting to apply preferential tax rate 0% under the Automobile Industry Tax Incentive Program according to Form No. 10a Appendix II issued with Decree 57/2020/ND-CP: 01 original;

– Investment Certificate or Investment Registration Certificate or Business Registration Certificate or Enterprise Registration Certificate (except for cases where the enterprise has submitted it when registering to participate in the Automobile Industry Tax Incentive Program): 01 certified copy;

– Contract for purchase and sale of automobile supporting industry products with enterprises having certificates of eligibility for automobile production and assembly issued by the Ministry of Industry and Trade: 01 original;

– Production and processing (assembly) process of automobile supporting industry products (with explanation): 01 original;

– List of declarations, amount of import tax paid for raw materials, supplies, components for production, processing (assembly) of automobile supporting industry products registered to participate in the Program according to Sample No. 10 Appendix II issued with this Decree: 01 original;

– Report on the use of imported raw materials, supplies and components for the production and processing (assembly) of automobile supporting industry products registered to participate in the Program according to Form No. 11, Appendix II issued with Decree 57/2020/ND-CP: 01 original copy.

– List of value-added invoices corresponding to the quantity of automobile CNHT products sold according to the Sales Contract according to Form No. 12 Appendix II issued with Decree 57/2020/ND-CP: 01 original.

– Accounting documentseh Current quantity of imported raw materials, supplies and components used to manufacture, process (assemble) automobile supporting industry products: 01 copy;

(ii) For automobile manufacturing and assembly enterprises that self-produce and process (assemble) automobile components and spare parts

– Official dispatch requesting to apply preferential tax rate 0% under the Automobile Industry Tax Incentive Program according to Form No. 10a Appendix II issued with Decree 57/2020/ND-CP: 01 original;

– Production and processing (assembly) process of automobile supporting industry products (with explanation): 01 original;

– List of declarations, soh Import tax paid on raw materials, supplies, components for manufacturing, processing (assembling) automobile supporting industry products according to Form No. 10, Appendix II issued with Decree 57/2020/ND-CP: 01 original;

– Report on the use of imported raw materials, supplies and components for productionaht, product processing (assembly) Products Automobile CNHT according to Form No. 11 Appendix II issued with Decree 57/2020/ND-CP: 01 original.

– List of value added tax invoices corresponding to soh The quantity of automobile CNHT products sold to automobile manufacturing and assembling enterprises with Certificates of eligibility for automobile manufacturing and assembling issued by the Ministry of Industry and Trade according to Sample No. 12 Appendix II issued with Decree 57/2020/ND-CP (if any): 01 original.

– Report on the use of automobile CNHT products manufactured, processed (assembled) according to Sample No. 13 Appendix II issued with the Decree 57/2020/ND-CP: 01 original.

– Certificate of eligibility for automobile manufacturing and assembly issued by the Ministry of Industry and Trade (except for cases already submitted when registering to participate in the Program): 01 certified copy;

– Accounting documents showing the quantity of imported raw materials, supplies, and components used to manufacture, process (assemble) automobile supporting industry products: 01 copy.