- 1Circular No. 117/2000/TT-BTC of December 21, 2000 supplementing and amending a number of points in The Finance Ministry’s Circular No. 40/2000/TT-BTC of May 15, 2000 guiding the implementation of The Prime Minister’s Decision No. 176/1999/QD-TTg of August 26, 1999 on import tax exemption for materials and raw materials
- 2Circular No. 40/2000/TT-BTC of May 15, 2000, guiding the implemen-tation of the Prime Minister’s Decision No. 176/1999/QD-TTg of August 26, 1999 on import tax exemption for materials and raw materials
THE PRIME MINISTER OF GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
No: 176/1999/QD-TTg | Hanoi, August 26, 1999 |
DECISION
ON TAX EXEMPTION FOR IMPORTED RAW MATERIALS AND MATERIALS
THE PRIME MINISTER
Pursuant to the Law on Organization of the Government of September 30, 1992;
Pursuant to Decree No. 10/1998/ND-CP of January 23, 1998 of the Government;
Pursuant to Decision No. 29/1998/QD-TTg of February 9, 1998 of the Prime Minister;
Pursuant to Decision No. 53/1999/QD-TTg of March 26, 1999 of the Prime Minister;
At the proposal of the Minister of Finance in Official Dispatch No. 3529/TC-TCT of July 19, 1999,
Article 1.- The investment projects on the list of projects where investment is encouraged and the investment projects in mountainous, remote and deep-lying areas are entitled to import tax exemption for raw materials, materials and semi-finished products which cannot be produced at home or have been produced but failed to meet the quality criteria.
The tax exemption period shall be five (5) years from the commencement of production and apply to both foreign-invested and Vietnamese enterprises.
Article 2.- The raw materials and materials eligible for import tax exemption as prescribed in Article 1 must be used for production; if they are used for other purposes, the exempt tax amount shall be retrospectively collected.
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Article 4.- This Decision takes effect 15 days after its signing.
Article 5.- The ministries, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decision.
FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER
Nguyen Tan Dung
- 1Decision No. 54/2014/QD-TTg, dated September 19, 2014, on exemption of import tax on components used for manufacturing/assembling medical equipment given priority
- 2Circular no. 113/2005/TT-BTC of December 15, 2005 guiding the implementation of the import tax and export tax law
- 3Decree No. 10/1998/ND-CP of January 23, 1998, on a number of measures to encourage and guarantee foreign direct investment activities in Vietnam
Decision No. 176/1999/QD-TTg of August 26, 1999, on tax exemption for imported raw materials and materials
- Số hiệu: 176/1999/QD-TTg
- Loại văn bản: Quyết định
- Ngày ban hành: 26/08/1999
- Nơi ban hành: Thủ tướng Chính phủ
- Người ký: Nguyễn Tấn Dũng
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 10/09/1999
- Ngày hết hiệu lực: 15/03/2019
- Tình trạng hiệu lực: Hết hiệu lực