When must trực tiếp bóng đá k+ list of duty-free exports and imports be registered in Vietnam?

When must trực tiếp bóng đá k+ list of duty-free exports and imports be registered in Vietnam?

Based on Clause 1, Article 104 ofCircular 38/2015/TT-BTC, stipulating trực tiếp bóng đá k+ cases that must register trực tiếp bóng đá k+ List of duty-free exports and imports:

Registration of trực tiếp bóng đá k+ List of duty-free exports and imports

1. Cases where trực tiếp bóng đá k+ registration of trực tiếp bóng đá k+ List of duty-free exports and imports is required:

Goods specified in Clauses 1, 4, and 5 of Article 12 of Decision No. 72/2013/QD-TTg and Clauses 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, and 18, Clause 21, Article 103 of this Circular.

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Referring to Clauses 1, 4, and 5, Article 12 ofQuyết định 72/2013/QĐ-TTg(document annulled bybóng đá hôm nay trực tiếp)

And Clauses 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, and 18, Clause 21, Article 103 ofCircular 38/2015/TT-BTC, specifically including:

- Goods imported to create fixed assets of investment projects in sectors eligible for import tax incentives...

- Seeds, livestock permitted for import to carry out investment projects in agriculture, forestry, fisheries...

- Import tax exemption for goods imported specified in Clauses 7 and 8 of this Article is applied for project expansion, technology replacement, and technology renewal...

- First-time import tax exemption for goods that are equipment according to trực tiếp bóng đá k+ list prescribed in Appendix II issued together with Decree No. 87/2010/ND-CP to create fixed assets of incentivized investment projects, projects funded by Official Development Assistance (ODA) in sectors such as hotels, offices, rental apartments, residential buildings, commercial centers, technical services, supermarkets, golf courses, tourist areas, sports zones, entertainment centers, medical, training, cultural, financial, banking, insurance, auditing, consulting services.

Goods imported for trực tiếp bóng đá k+ first time exempted under this provision will not be exempted under other provisions of this Article.

- Goods imported for oil and gas activities...

- Tax exemption for exports of shipyards and import tax exemption for:

- Import tax exemption for raw materials, supplies imported directly for producing software products that are not yet produced domestically...

- Import tax exemption for goods imported directly for scientific research and technology development activities, including machinery, equipment, spare parts, supplies, vehicles not produced domestically, and technology not created domestically; documents, books, newspapers, scientific journals, and electronic sources about science and technology...

- Import tax exemption for a period of five years from trực tiếp bóng đá k+ start of production for raw materials, supplies, components not yet produced domestically for production of investment projects in:...

- Goods manufactured, processed, recycled, or assembled in tax-free zones not using imported raw materials, components from abroad when imported into trực tiếp bóng đá k+ domestic market are exempt from import tax. If they use imported raw materials, components from abroad, import tax must be paid when imported into trực tiếp bóng đá k+ domestic market, based on and calculated according to trực tiếp bóng đá k+ guidance in Clause 2, Article 40 of this Circular...

- Raw materials, supplies, and components not yet produced domestically, imported to serve trực tiếp bóng đá k+ production of investment projects in trực tiếp bóng đá k+ border-gate economic zone are exempt from tax according to trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ Prime Minister on financial mechanisms and policies for trực tiếp bóng đá k+ border-gate economic zone and guiding documents.

- Import tax exemption for goods under international treaties.

When must trực tiếp bóng đá k+ list of duty-free exports and imports be registered in Vietnam?(Image from trực tiếp bóng đá k+ Internet)

How should trực tiếp bóng đá k+ registration of trực tiếp bóng đá k+ list of duty-free exports and imports be appropriate in Vietnam?

Based on Clause 2, Article 104 ofCircular 38/2015/TT-BTC, trực tiếp bóng đá k+ registration of trực tiếp bóng đá k+ list of duty-free exports and imports should be appropriate as follows:

- trực tiếp bóng đá k+ list of tax-exempt export-import goods must match trực tiếp bóng đá k+ industry, field of investment, objectives, scale, and capacity of trực tiếp bóng đá k+ project, built once for trực tiếp bóng đá k+ entire project or in stages corresponding to each project phase, or for each project item (if specified in trực tiếp bóng đá k+ Investment Certificate or economic-technical justification, technical-scientific documents of trực tiếp bóng đá k+ project, etc.).

If trực tiếp bóng đá k+ project is executed in phases or for each project item, or built for each complex or production line, if trực tiếp bóng đá k+ goods are systems of complex machines, lines, or equipment.

In case trực tiếp bóng đá k+ registered list for trực tiếp bóng đá k+ entire project or for each phase, each item, complex production line, has errors or needs changes, trực tiếp bóng đá k+ customs declarant can amend them, provided that evidence and documents are submitted to customs authorities before importing goods to prove that trực tiếp bóng đá k+ additions or adjustments are in line with trực tiếp bóng đá k+ project requirements.

Who is trực tiếp bóng đá k+ applicant for trực tiếp bóng đá k+ registration of trực tiếp bóng đá k+ list of duty-free exports and imports in Vietnam?

Based on Clause 3, Article 104 ofCircular 38/2015/TT-BTC, trực tiếp bóng đá k+ applicant for trực tiếp bóng đá k+ registration of trực tiếp bóng đá k+ list of duty-free exports and imports is as follows:

- trực tiếp bóng đá k+ applicant for trực tiếp bóng đá k+ registration of trực tiếp bóng đá k+ tax-exempt export-import goods list: organizations and individuals using trực tiếp bóng đá k+ goods (project owners, shipyard owners, etc.) are trực tiếp bóng đá k+ applicants for trực tiếp bóng đá k+ tax-exempt export-import goods list (according to Form No. 13/DKDMMT/TXNK in Appendix 6 issued with this Circular for paper-based registration). (download)

In case trực tiếp bóng đá k+ project owner does not directly import tax-exempt goods, but trực tiếp bóng đá k+ main contractor or subcontractor or trực tiếp bóng đá k+ financial leasing company imports trực tiếp bóng đá k+ goods, trực tiếp bóng đá k+ contractor or trực tiếp bóng đá k+ financial leasing company will use trực tiếp bóng đá k+ tax-exempt list registered by trực tiếp bóng đá k+ project owner with trực tiếp bóng đá k+ customs authorities.