Procedures for amending and supplementing the application of the preferential tax rate 0% of group 98.49

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

- Tax management Law

– In case an enterprise's first preferential tax period is less than 6 months, the enterprise submits an application to apply the preferential tax rate of 0% at the same time. Submit application for application of tax rate 0% of the next incentive consideration period.

– Report the situation Use imported auto components to produce and assemble vehicles shipped during the incentive consideration period according to Form No. 06 specified in Appendix II issued with Decree 57/2020/ND-CP: 01 original copy;

– List of customs declarations and amounts Import tax paid according to Form No. 07, Appendix II issued with Decree 57/2020/ND-CP: 01 original;

– Accounting documents showing the quantity of imported components used to produce and assemble vehicle groups during the incentive consideration period: 01 photocopy;

– Factory quality inspection form of the enterprise according to the form issued by the Vietnam Register: A copy with the company's stamp (number of copies corresponds to the number of vehicles produced and assembled during the incentive consideration period);

– Certificate of technical safety and environmental protection quality for manufactured and assembled automobiles: certified copy or copy presenting the original for comparison (number of copies corresponds to the number of vehicle types production and installation rough);

– Explanatory statement The technical design of the car has an appraisal confirmation stamp from the Vietnam Register: certified copy or photocopy presented. original copies for comparison (the number of copies corresponds to the type of vehicle manufactured and assembled).