{"id":4822,"date":"2023-04-24T17:14:05","date_gmt":"2023-04-24T10:14:05","guid":{"rendered":"https:\/\/whitelotuslogistics.com.vn\/?p=4822"},"modified":"2023-04-24T17:14:05","modified_gmt":"2023-04-24T10:14:05","slug":"nghi-dinh-21-2022-nd-cp-sua-doi-nghi-dinh-57-2019-nd-cp-ve-bieu-thue-xuat-khau-uu-dai-bieu-thue-nhap-khau-uu-dai-dac-biet-de-thuc-hien-hiep-dinh-doi-tac-toan-dien-va-tien-bo-xuyen-thai-binh-duong-gia","status":"publish","type":"post","link":"https:\/\/whitelotuslogistics.com.vn\/en\/nghi-dinh-21-2022-nd-cp-sua-doi-nghi-dinh-57-2019-nd-cp-ve-bieu-thue-xuat-khau-uu-dai-bieu-thue-nhap-khau-uu-dai-dac-biet-de-thuc-hien-hiep-dinh-doi-tac-toan-dien-va-tien-bo-xuyen-thai-binh-duong-gia\/","title":{"rendered":"Decree 21\/2022\/ND-CP amending Decree 57\/2019\/ND-CP on Preferential export tariffs and special preferential import tariffs to implement the Comprehensive and Progressive Agreement for Trans-Thailand Partnership Binh Duong period 2019-2022"},"content":{"rendered":"<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><b><span lang=\"VI\">GOVERNMENT<br \/>\n&#8212;&#8212;-<\/span><\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"center\"><b><span lang=\"VI\">SOCIALIST REPUBLIC OF VIETNAM<br \/>\nIndependence \u2013 Freedom \u2013 Happiness<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><span lang=\"VI\">No: 21\/2022\/ND-CP<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"right\"><i><span lang=\"VI\">Hanoi, March 10, 2022<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span lang=\"VI\">\u00a0<\/span><\/p>\n<p align=\"center\"><a name=\"loai_1\"><\/a><b><span lang=\"VI\">DECREE<\/span><\/b><\/p>\n<p align=\"center\"><a name=\"loai_1_name\"><\/a><span lang=\"VI\">AMENDING AND SUPPLEMENTING SOME ARTICLES OF DECREE NO\u00a0<\/span><a class=\"text-blue\" title=\"Decree 57\/2019\/ND-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/xuat-nhap-khau\/nghi-dinh-57-2019-nd-cp-bieu-thue-xuat-khau-uu-dai-de-thuc-hien-hiep-dinh-doi-tac-thai-binh-duong-405142.aspx\" target=\"_blank\" rel=\"noopener\">57\/2019\/ND-CP<\/a>\u00a0JUNE 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<\/p>\n<p><i><span lang=\"VI\">Base\u00a0<a class=\"text-blue\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Luat-to-chuc-Chinh-phu-2015-282379.aspx\" target=\"_blank\" rel=\"noopener\">Law on Government Organization<\/a>\u00a0June 19, 2015;\u00a0<a class=\"text-blue\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Luat-To-chuc-chinh-phu-va-Luat-To-chuc-chinh-quyen-dia-phuong-sua-doi-2019-411945.aspx\" target=\"_blank\" rel=\"noopener\">Law amending and supplementing a number of articles of the Law on Government Organization and the Law on Local Government Organization<\/a>\u00a0November 22, 2019;<\/span><\/i><\/p>\n<p><i><span lang=\"VI\">Base\u00a0<a class=\"text-blue\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Luat-thue-xuat-khau-thue-nhap-khau-2016-280693.aspx\" target=\"_blank\" rel=\"noopener\">Law on export tax and import tax<\/a>\u00a0April 6, 2016;<\/span><\/i><\/p>\n<p><i><span lang=\"VI\">Base\u00a0<a class=\"text-blue\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Luat-Hai-quan-2014-238637.aspx\" target=\"_blank\" rel=\"noopener\">The laws of import and export<\/a>\u00a0June 23, 2014;<\/span><\/i><\/p>\n<p><i><span lang=\"VI\">Base\u00a0<a class=\"text-blue\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">Tax management Law<\/a>\u00a0June 13, 2019;<\/span><\/i><\/p>\n<p><i><span lang=\"VI\">Base\u00a0<a class=\"text-blue\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Linh-vuc-khac\/Luat-dieu-uoc-quoc-te-2016-303284.aspx\" target=\"_blank\" rel=\"noopener\">Law of International Treaties<\/a>\u00a0April 9, 2016;<\/span><\/i><\/p>\n<p><i><span lang=\"VI\">Pursuant to Resolution No\u00a0<a class=\"text-blue\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-quyet-72-2018-QH14-phe-chuan-Hiep-dinh-Doi-tac-Toan-dien-va-Tien-bo-xuyen-Thai-Binh-Duong-400589.aspx\" target=\"_blank\" rel=\"noopener\">72\/2018\/QH14<\/a>\u00a0ratified the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and related documents on November 12, 2018;<\/span><\/i><\/p>\n<p><i><span lang=\"VI\">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;<\/span><\/i><\/p>\n<p><i><span lang=\"VI\">At the request of the Minister of Finance;<\/span><\/i><\/p>\n<p><i><span lang=\"VI\">The Government promulgates a Decree amending and supplementing a number of articles of Decree No\u00a0<a class=\"text-blue\" title=\"Decree 57\/2019\/ND-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/xuat-nhap-khau\/nghi-dinh-57-2019-nd-cp-bieu-thue-xuat-khau-uu-dai-de-thuc-hien-hiep-dinh-doi-tac-thai-binh-duong-405142.aspx\" target=\"_blank\" rel=\"noopener\">57\/2019\/ND-CP<\/a>\u00a0June 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.<\/span><\/i><\/p>\n<p><a name=\"dieu_1\"><\/a><b><span lang=\"VI\">Article 1. Amending and supplementing a number of articles of Decree No\u00a0<\/span><\/b><b><a class=\"text-blue\" title=\"Decree 57\/2019\/ND-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/xuat-nhap-khau\/nghi-dinh-57-2019-nd-cp-bieu-thue-xuat-khau-uu-dai-de-thuc-hien-hiep-dinh-doi-tac-thai-binh-duong-405142.aspx\" target=\"_blank\" rel=\"noopener\">57\/2019\/ND-CP<\/a>\u00a0June 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<\/b><\/p>\n<p><a name=\"khoan_1_1\"><\/a><span lang=\"VI\">1. Add point c later<\/span><span lang=\"VI\">\u00a0<a class=\"clsBookmark_dc clsopentLogin\" name=\"dc_1\"><\/a>Point b Clause 3 Article 4\u00a0<a name=\"khoan_1_1_name\"><\/a>as follows:<\/span><\/p>\n<p><span lang=\"VI\">\u201cc) The Republic of Peru applies the tax rates specified in Appendix I:<\/span><\/p>\n<p><span lang=\"VI\">c.1) From September 19, 2021 to December 31, 2021 in the column marked &quot;(IV)&quot;.<\/span><\/p>\n<p><span lang=\"VI\">c.2) From January 1, 2022 to December 31, 2022 in the column marked \u201c(V)\u201d.\u201d<\/span><\/p>\n<p><a name=\"khoan_2_1\"><\/a><span lang=\"VI\">2. Amendments and supplements<\/span><span lang=\"VI\">\u00a0<a class=\"clsBookmark_dc clsopentLogin\" name=\"dc_2\"><\/a>Point a Clause 4 Article 4\u00a0<a name=\"khoan_2_1_name\"><\/a>as follows:<\/span><\/p>\n<p><span lang=\"VI\">\u201ca) Imported into the territories of member countries according to the provisions of the CPTPP Agreement, including:<\/span><\/p>\n<p><span lang=\"VI\">a.1) Australia;<\/span><\/p>\n<p><span lang=\"VI\">a.2) Canada;<\/span><\/p>\n<p><span lang=\"VI\">a.3) Japan;<\/span><\/p>\n<p><span lang=\"VI\">a.4) Mexican Federation;<\/span><\/p>\n<p><span lang=\"VI\">a.5) New Zealand;<\/span><\/p>\n<p><span lang=\"VI\">a.6) Republic of Singapore;<\/span><\/p>\n<p><span lang=\"VI\">a.7) Republic of Peru.\u201d<\/span><\/p>\n<p><a name=\"khoan_3_1\"><\/a><span lang=\"VI\">3. Add point c later<\/span><span lang=\"VI\">\u00a0<a class=\"clsBookmark_dc clsopentLogin\" name=\"dc_3\"><\/a>Point b Clause 5 Article 5\u00a0<a name=\"khoan_3_1_name\"><\/a>as follows:<\/span><\/p>\n<p><span lang=\"VI\">\u201cc) The Republic of Peru applies the tax rates specified in Appendix II:<\/span><\/p>\n<p><span lang=\"VI\">c.1) From September 19, 2021 to December 31, 2021 in the column marked &#039;&#039;(IV)&quot;.<\/span><\/p>\n<p><span lang=\"VI\">c.2) From January 1, 2022 to December 31, 2022 in the column marked &#039;&#039;(V)&quot;.<\/span><\/p>\n<p><a name=\"khoan_4_1\"><\/a><span lang=\"VI\">4. Amendments and supplements<\/span><span lang=\"VI\">\u00a0<a class=\"clsBookmark_dc clsopentLogin\" name=\"dc_4\"><\/a>Point b Clause 6 Article 5\u00a0<a name=\"khoan_4_1_name\"><\/a>as follows:<\/span><\/p>\n<p><span lang=\"VI\">\u201cb) Imported into Vietnam from member countries of the CPTPP Agreement, including:<\/span><\/p>\n<p><span lang=\"VI\">b.1) Australia;<\/span><\/p>\n<p><span lang=\"VI\">b.2) Canada;<\/span><\/p>\n<p><span lang=\"VI\">b.3) Japan;<\/span><\/p>\n<p><span lang=\"VI\">b.4) Mexican Federation;<\/span><\/p>\n<p><span lang=\"VI\">b.5) New Zealand;<\/span><\/p>\n<p><span lang=\"VI\">b.6) Republic of Singapore;<\/span><\/p>\n<p><span lang=\"VI\">b.7) Republic of Peru;<\/span><\/p>\n<p><span lang=\"VI\">b.8) Socialist Republic of Vietnam (Goods from the non-tariff zone imported into the domestic market).\u201d<\/span><\/p>\n<p><a name=\"dieu_2\"><\/a><b><span lang=\"VI\">Article 2. Effectiveness of implementation<\/span><\/b><\/p>\n<p><span lang=\"VI\">1. This Decree takes effect from the date of signing.<\/span><\/p>\n<p><span lang=\"VI\">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.\u00a0<a class=\"text-blue\" title=\"Decree 57\/2019\/ND-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/xuat-nhap-khau\/nghi-dinh-57-2019-nd-cp-bieu-thue-xuat-khau-uu-dai-de-thuc-hien-hiep-dinh-doi-tac-thai-binh-duong-405142.aspx\" target=\"_blank\" rel=\"noopener\">57\/2019\/ND-CP<\/a>\u00a0dated 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.<\/span><\/p>\n<p><a name=\"dieu_3\"><\/a><b><span lang=\"VI\">Article 3. Responsibility for implementation<\/span><\/b><\/p>\n<p><span lang=\"VI\">Ministers, Heads of ministerial-level agencies, Heads of Government agencies, Chairmen of People&#039;s Committees of provinces and centrally-run cities and relevant organizations and individuals are responsible for implementing the Decree. this decision.<\/span><\/p>\n<p><span lang=\"VI\">\u00a0<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"321\">\n<b><i><span lang=\"VI\">Recipients:<\/span><\/i><\/b><br \/>\n<span lang=\"VI\">\u2013 Party Central Committee Secretariat;<br \/>\n\u2013 Prime Minister, Deputy Prime Ministers;<br \/>\n\u2013 Ministries, ministerial-level agencies, and agencies under the Government;<br \/>\n\u2013 People&#039;s Councils and People&#039;s Committees of provinces and centrally run cities;<br \/>\n\u2013 Central Office and Party Committees;<br \/>\n\u2013 Office of the General Secretary;<br \/>\n- Office of the President;<br \/>\n\u2013 Nationalities Council and Committees of the National Assembly;<br \/>\n- Congress office;<br \/>\n- Supreme People&#039;s Court;<br \/>\n- People&#039;s Procuratorate of the Supreme;<br \/>\n\u2013 State audit;<br \/>\n\u2013 National Financial Supervisory Commission;<br \/>\n\u2013 Social Policy Bank;<br \/>\n- Vietnam Development Bank;<br \/>\n\u2013 Central Committee of Vietnam Fatherland Front;<br \/>\n\u2013 Central agency of unions;<br \/>\n\u2013 Office of Government: BTCN, PCNs, Assistant to the President, General Director of the Electronic Information Portal, Departments, Bureaus, affiliated units, Official Gazette;<br \/>\n\u2013 Save: VT, KTTH (2b).<\/span><\/td>\n<td valign=\"top\" width=\"270\">\n<p align=\"center\"><b><span lang=\"VI\">TM. GOVERNMENT<br \/>\nPRIME MINISTER<br \/>\nVICE PRIME MINISTER<\/p>\n<p>Le Minh Khai<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>","protected":false},"excerpt":{"rendered":"<p>GOVERNMENT \u2014\u2014- SOCIALIST REPUBLIC OF VIETNAM Independence \u2013 Freedom \u2013 Happiness \u2014\u2014\u2014\u2014\u2014 No: 21\/2022\/ND-CP Hanoi, March 10, 2022 DECREE AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE NO. 57\/2019\/ND-CP DATED JUNE 26, 2019 OF THE GOVERNMENT ON TAX SCHEDULE \u2026<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/whitelotuslogistics.com.vn\/en\/nghi-dinh-21-2022-nd-cp-sua-doi-nghi-dinh-57-2019-nd-cp-ve-bieu-thue-xuat-khau-uu-dai-bieu-thue-nhap-khau-uu-dai-dac-biet-de-thuc-hien-hiep-dinh-doi-tac-toan-dien-va-tien-bo-xuyen-thai-binh-duong-gia\/\"> <span class=\"screen-reader-text\">Decree 21\/2022\/ND-CP amending Decree 57\/2019\/ND-CP on Preferential export tariffs and special preferential import tariffs to implement the Comprehensive and Progressive Agreement for Trans-Thailand Partnership Binh Duong period 2019-2022<\/span> Read More \u00bb<\/a><\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[167],"tags":[],"class_list":["post-4822","post","type-post","status-publish","format-standard","hentry","category-van-ban-luat"],"_links":{"self":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/4822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/comments?post=4822"}],"version-history":[{"count":2,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/4822\/revisions"}],"predecessor-version":[{"id":4824,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/4822\/revisions\/4824"}],"wp:attachment":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/media?parent=4822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/categories?post=4822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/tags?post=4822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}