Quyết định 625/1998/QĐ-BTM sửa đổi Bản Quy định kèm theo Quyết định 321/1998/QĐ-BTM hướng dẫn Nghị định 12/CP và Nghị định 10/1998/NĐ-CP liên quan đến XNK, tiêu thụ sản phẩm tại VN và gia công của các DN có vốn ĐTNN và các bên hợp doanh trên cơ sở hợp đồng hợp tác kinh doanh do Bộ Thương mại ban hành

DECISION

ADJUSTING AND SUPPLEMENTING THE REGULATION ISSUED TOGETHER WITH DECISION No.321/1998/QD-BTM OF MARCH 14, 1998 OF THE MINISTRY OF TRADE DETAILING THE IMPLEMENTATION OF DECREE No.12-CP OF FEBRUARY 18, 1997 AND DECREE No.10/1998/ND-CP OF JANUARY 23, 1998 OF THE GOVERNMENT

In furtherance of the policy on promotion of foreign investment in Vietnam and further simplification of the procedures for drawing up export and/or import plans; the Ministry of Trade hereby adjusts and supplements a number of points in the Regulation issued together with Decision No.321/1998/QD-BTM of March 14, 1998 of the Ministry of Trade detailing the implementation of Decree No.12-CP of February 18, 1997 and Decree No.10/1998/ND-CP of January 23, 1998 of the Government, as follows:

I. REGARDING DOSSIERS:

a/ Regarding stipulations on forms No.1, 2 and 3

1. To annul form No.1: Export and/or import plans sent by enterprises to the Ministry of Trade or the agency(ies) authorized by the Ministry of Trade shall no longer need to be enclosed with reports made according to form No.1.

2. Regarding form No.2 for drawing up "lists of equipment, machinery, supplies, facilities and transport means to be imported for the formation of enterprises..."

In Part I- "Production machinery, equipment and tools...": To cross out the following clause: "Companies shall have to clearly separate the main production processes from the auxiliary machinery and equipment systems".

The remaining content shall retain its effect.

3. Form No.3: includes contents which serve as references or basis for enterprises to draw up their plans for import of materials and/or export and sale of products in Vietnam according to their production capacity and stipulations of their economic-technical studies and investment licenses. Enterprises are not bound to make reports according to this form.

b/ Regarding dossiers to be sent to the Ministry of Trade or agencies authorized by the Ministry of Trade defined in Article 3.1:

Regarding projects for which enterprises shall not have to make techno-economic explanations, but only have to make registration thereof so as to be granted investment licenses as provided for in Article 4 of Decree No.10/1998/ND-CP of January 23, 1998:

Dossiers to be sent to the Ministry of Trade or agencies authorized by the Ministry of Trade, shall no longer need to be enclosed with techno-economic explanations, but with the dossiers of registration for investment licenses instead.

II. REGARDING THE REPORTING REGIME PRESCRIBED IN ARTICLE 10:

The regime of quarterly reporting is now replaced by the regime of annual reporting in December as provided for in Point 3, Article 47 of Decree No.12-CP of February 18, 1997 of the Government.

III. REGARDING ARTICLE 8 "IMPORT TAX EXEMPTION FOR CASES WHERE ENTERPRISES IMPORT RAW MATERIALS FOR MANUFACTURE OF PRODUCTS TO BE SOLD TO OTHER ENTERPRISES AS RAW MATERIALS FOR DIRECT MANUFACTURE OF FINISHED PRODUCTS FOR EXPORT":

To cross out the paragraph "The import tax exemption for raw materials shall be effected only after the last product is exported".

"The dossiers and the consideration of tax exemption for corresponding raw materials shall be prescribed and carried out by the customs office."

It is now replaced by the following stipulation:

The dossiers and procedures for import tax exemption for corresponding raw materials shall comply with Article 1.4 of Circular No.63/1998/TT-BTC of May 13, 1998 of the Ministry of Finance.

This Decision is an integral part of Decision No.321/1998/QD-BTM of March 14, 1998 of the Ministry of Trade and takes effect after its signing.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]