Công văn 4965/TCHQ-TXNK năm 2014 về miễn thuế nhập khẩu hàng hóa tạo tài sản cố định do Tổng cục Hải quan ban hành

The General Department of Customs received a Dispatch No. 035/2012/CV-VPLPQ-PTDA dated April 26, 2014 from Vinpearl Phu Quoc LLC. requesting exemption of tax on goods used as fixed assets of project Vinpearl Phu Quoc Ecotourism Resort. The General Department of Customs responds to this Dispatch below:

Pursuant to Clause 6 Article 12 of the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010, Clause 7 Article 100 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance, goods imported as fixed assets of projects of investment in administrative divisions eligible for preferential import tax enumerated on the List of administrative divisions eligible for preferential corporate income tax enclosed with the Government's Decree No. 124/2008/NĐ-CP dated December 11, 2008 (now the Decree No. 218/2013/NĐ-CP dated December 26, 2013) are exempt from import tax.

Pursuant to regulations in Clause 54 of the List of administrative divisions eligible for preferential corporate income tax enclosed with the Decree No. 218/2013/NĐ-CP, all districts and islands of Kien Giang province are classified as administrative divisions suffering from extreme socio-economic difficulties.

In comparison with the regulations cited above, the project Vinpearl Phu Quoc Ecotourism Resort of Vinpearl Phu Quoc LLC, which is issued with the certificate of investment No. 56121000970 by the Investment and Development Board of Phu Quoc Island on March 20, 2014 at Bai Dai, Ganh Dau commune, Phu Quoc district, Kien Giang province is a project of investment in an administrative division that suffers from extreme socio-economic difficulties according to Clause 54 of the List of administrative divisions eligible for preferential corporate income tax enclosed with the Decree No. 218/2013/NĐ-CP, thus goods imported as fixed assets of the project are exempt from import tax according to Clause 6 Article 12 of Decree No. 87/2010/NĐ-CP and Clause 7 Article 100 of the Circular No. 128/2013/TT-BTC. Before importing goods as fixed assets, Vinpearl Phu Quoc must register a list of imported goods exempt from tax in accordance with Article 101. Necessary documentations and procedures for tax exemption are prescribed in Article 12 and Article 102 of the Circular No. 128/2013/TT-BTC.

Customs Department of Kien Giang province shall grant registration of the List of goods exempt from tax and grant tax exemption in accordance with regulations in Decree No. 87/2010/NĐ-CP, Circular No. 128/2013/TT-BTC, and documents submitted by the Vinpearl Phu Quoc. Any issue that arises shall be reported in writing to the General Department of Customs for guidelines.

Vinpearl Phu Quoc and Customs Department of Kien Giang Province shall implement this Dispatch./.

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