Is there a Decree 21 of 2025 on tax incentive program for automobile supporting industry up to vtv5 trực tiếp bóng đá hôm nay end of 2027?
Is there a Decree 21 of 2025 on tax incentive program for automobile supporting industry up to vtv5 trực tiếp bóng đá hôm nay end of 2027?
vtv5 trực tiếp bóng đá hôm nay Government of Vietnam has just issued Decree 21/2025/ND-CP…Downloadamending Article 9 ofDecree 26/2023/ND-CPon vtv5 trực tiếp bóng đá hôm nay Export Tariff, Preferential Import Tariff, Tariff Nomenclature and fixed duties, mixed duties, out-of-quota import duties.
Decree 21/2025/ND-CP takes effect from February 10, 2025.
To be specific, Decree 21/2025/ND-CP…Downloadissued by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam on February 10, 2025, amending vtv5 trực tiếp bóng đá hôm nay name of Article 9 and Clause 1 of Article 9 ofDecree 26/2023/ND-CPon vtv5 trực tiếp bóng đá hôm nay Export Tariff, Preferential Import Tariff, Tariff Nomenclature and fixed duties, mixed duties, out-of-quota import duties as follows:
Preferential import tax rates for materials, supplies, and components for manufacturing, processing (assembling) automotive supporting industry products prioritized for development in vtv5 trực tiếp bóng đá hôm nay automotive production and assembly sector until December 31, 2027 (referred to as vtv5 trực tiếp bóng đá hôm nay tax incentive program for automobile supporting industry)
- Establish a preferential import tax rate of 0% for materials, supplies, and components not yet produced domestically for manufacturing, processing (assembling) supporting products prioritized for development in vtv5 trực tiếp bóng đá hôm nay automotive production and assembly sector (referred to as automotive supporting industry products) until December 31, 2027, as follows:
a) At vtv5 trực tiếp bóng đá hôm nay time of registering vtv5 trực tiếp bóng đá hôm nay customs declaration form, vtv5 trực tiếp bóng đá hôm nay customs declarant shall declare and calculate vtv5 trực tiếp bóng đá hôm nay tax on imported materials, supplies, and components according to vtv5 trực tiếp bóng đá hôm nay normal import tax rate or preferential import tax rate or special preferential import tax rate as prescribed, without applying vtv5 trực tiếp bóng đá hôm nay 0% tax rate.
b) vtv5 trực tiếp bóng đá hôm nay application of a 0% preferential import tax rate for materials, supplies, and components under vtv5 trực tiếp bóng đá hôm nay tax incentive program for automobile supporting industry shall be implemented following vtv5 trực tiếp bóng đá hôm nay provisions in Clause 2, Clause 3, Clause 4, Clause 5, Clause 6, Clause 7, Clause 8 of this Article.
Thus, vtv5 trực tiếp bóng đá hôm nay preferential import tax rates for materials, supplies, and components for manufacturing, processing (assembling) automotive supporting industry products prioritized for development in vtv5 trực tiếp bóng đá hôm nay automotive production and assembly sector as prescribed in this Decree are applicable until December 3, 2027.
Enterprises registered to participate in vtv5 trực tiếp bóng đá hôm nay tax incentive program for automobile supporting industry stipulated before this Decree takes effect do not need to re-register for vtv5 trực tiếp bóng đá hôm nay tax incentive program for automobile supporting industry and shall enjoy incentives as specified in this Decree.
Is there a Decree 21 of 2025 on tax incentive program for automobile supporting industry up to vtv5 trực tiếp bóng đá hôm nay end of 2027?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)
What are vtv5 trực tiếp bóng đá hôm nay conditions to apply vtv5 trực tiếp bóng đá hôm nay tax incentive program for automobile supporting industry in Vietnam?
Based on Clause 3 Article 9 ofDecree 26/2023/ND-CP, vtv5 trực tiếp bóng đá hôm nay conditions for applying vtv5 trực tiếp bóng đá hôm nay tax incentive program for automobile supporting industry are as follows:
(1)For enterprises manufacturing, processing (assembling) automotive parts and components:
- Have a sales contract for automotive supporting industry products with enterprises producing, assembling automobiles with a Certificate of Eligibility for Automobile Production and Assembly issued by vtv5 trực tiếp bóng đá hôm nay Ministry of Industry and Trade;
- Investment certificate or Business Registration Certificate or Enterprise Registration Certificate or Business Certificate stating vtv5 trực tiếp bóng đá hôm nay project's objectives or business scope, including automotive parts and accessory manufacturing;
- Have ownership or vtv5 trực tiếp bóng đá hôm nay right to use production, processing (assembling) facilities, and machinery, equipment at production, processing (assembling) facilities within vtv5 trực tiếp bóng đá hôm nay territory of Vietnam.
(2)For enterprises producing, assembling automobiles that self-manufacture, process (assemble) automotive parts and components: Must have a Certificate of Eligibility for Automobile Production and Assembly issued by vtv5 trực tiếp bóng đá hôm nay Ministry of Industry and Trade.
(3)For imported materials, supplies, components:
- Imported materials, supplies, components (including those imported sinceNghị định 26/2023/NĐ-CPtook effect and still in stock for subsequent incentive periods; not including materials, supplies, components put into use but damaged, faulty) for manufacturing, processing (assembling) automotive supporting industry products listed in vtv5 trực tiếp bóng đá hôm nay priority supporting industry product list for vtv5 trực tiếp bóng đá hôm nay automobile production and assembly industry stipulated in Section 4 Appendix issued withDecree 111/2015/ND-CP.
In cases where products are simply assembled with simple devices such as screws, bolts, nuts, rivets, without undergoing any manufacturing or processing to form a complete product, they shall not apply vtv5 trực tiếp bóng đá hôm nay tax incentive program for automobile supporting industry.
- Imported materials, supplies, components not yet domestically produced, directly imported or commissioned for importation or authorized for importation by enterprises specified in Clause 2 Article 9 ofDecree 26/2023/ND-CP. vtv5 trực tiếp bóng đá hôm nay determination of materials, supplies, and components not yet domestically produced is based on vtv5 trực tiếp bóng đá hôm nay regulations of vtv5 trực tiếp bóng đá hôm nay Ministry of Planning and Investment regarding vtv5 trực tiếp bóng đá hôm nay List of Domestically Produced Raw Materials, Supplies, Semi-Finished Products.
Note: Enterprises manufacturing, processing (assembling) automotive parts and components and enterprises producing, assembling automobiles that self-manufacture, process (assemble) automotive parts and components meeting vtv5 trực tiếp bóng đá hôm nay above conditions and vtv5 trực tiếp bóng đá hôm nay regulations in Clause 4, Clause 5, Clause 6, Clause 7, Clause 8 Article 9 ofDecree 26/2023/ND-CPshall apply vtv5 trực tiếp bóng đá hôm nay 0% preferential import tax rate for imported materials, supplies, components for manufacturing, processing (assembling) automotive supporting industry products in vtv5 trực tiếp bóng đá hôm nay incentive assessment period.
Vietnam: What does vtv5 trực tiếp bóng đá hôm nay dossier for registration to participate in vtv5 trực tiếp bóng đá hôm nay tax incentive program for automobile supporting industry include?
Based on Point a Clause 5 Article 9 ofDecree 26/2023/ND-CP, vtv5 trực tiếp bóng đá hôm nay dossier for registration to participate in vtv5 trực tiếp bóng đá hôm nay tax incentive program for automobile supporting industry includes:
- 01 original Official Dispatch registering participation in vtv5 trực tiếp bóng đá hôm nay tax incentive program for automobile supporting industry following Form No. 08 Appendix 2 issued withDecree 26/2023/ND-CP.
- 01 certified copy of vtv5 trực tiếp bóng đá hôm nay Investment Certificate or Business Registration Certificate or Enterprise Registration Certificate or Business Certificate (applicable to enterprises manufacturing, processing (assembling) automotive parts and components).
- 01 original document notifying vtv5 trực tiếp bóng đá hôm nay production, processing (assembling) facilities; machinery, and equipment at vtv5 trực tiếp bóng đá hôm nay production, processing (assembling) facilities to vtv5 trực tiếp bóng đá hôm nay customs authorities following Form No. 09 Appendix 2 issued withDecree 26/2023/ND-CP(applicable to enterprises manufacturing, processing (assembling) automotive parts and components).
- 01 certified copy of vtv5 trực tiếp bóng đá hôm nay Land Use Rights Certificate issued by vtv5 trực tiếp bóng đá hôm nay competent state authority for vtv5 trực tiếp bóng đá hôm nay enterprise or vtv5 trực tiếp bóng đá hôm nay Land Use Rights Certificate issued by vtv5 trực tiếp bóng đá hôm nay competent authority for vtv5 trực tiếp bóng đá hôm nay landowner and a lease, loan contract for land, premises, factories in case vtv5 trực tiếp bóng đá hôm nay enterprise leases or loans them for production purposes.
- 01 certified copy of vtv5 trực tiếp bóng đá hôm nay Certificate of Eligibility for Automobile Production and Assembly issued by vtv5 trực tiếp bóng đá hôm nay Ministry of Industry and Trade (applicable to enterprises producing, assembling automobiles that self-manufacture, process (assemble) automotive parts and components).
