Hệ thống pháp luật

THE PRIME MINISTER OF GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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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,

DECIDES:

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 Peoples Committees of the provinces and centrally-run cities shall have to implement this Decision.

 

 

FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER




Nguyen Tan Dung

 

HIỆU LỰC VĂN BẢN

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
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