Thông tư liên tịch 77/1999/TTLT-BTC-BTM-TCHQ hướng dẫn Quyết định 181/1998/QĐ-TTg về việc giảm thuế nhập khẩu cho hàng hoá sản xuất tại nước Cộng hoà dân chủ nhân dân Lào do Bộ Tài chính – Bộ Thương mại – Tổng cục Hải quan ban hành

JOINT CIRCULAR

GUIDING THE IMPLEMENTATION OF THE PRIME MINISTER’S DECISION No. 181/1998/QD-TTg OF SEPTEMBER 21, 1998 ON THE IMPORT TAX REDUCTION FOR GOODS MADE IN THE PEOPLE’S DEMOCRATIC REPUBLIC OF LAOS

In execution of the Prime Minister’s Decision No.181/1998/QD-TTg of September 21, 1998 on the import tax reduction for goods made in the People’s Democratic Republic of Laos;Based on the Prime Minister’s guiding opinions in Official Dispatch No.912/VPCP-KTTH of March 6, 1999 on dealing with import tax on goods imported from Laos.The Ministry of Finance, the Ministry of Trade and the General Department of Customs hereby jointly guide the implementation thereof as follows:

I. APPLICATION SCOPE

1. Goods made in the People’s Democratic Republic of Laos and imported into Vietnam shall enjoy the import tax rate equal to 50% of the preferential import tax rate specified in the preferential import tariff, if they meet the following conditions:

1.1. They are on the list of goods issued together with this Joint Circular.

1.2. They have certificates of goods origin granted by the Foreign Trade Department of the Ministry of Commerce, the People’s Democratic Republic of Laos, certifying that they are originated from Laos (according to the set C/O form, seal and signature specimens).

1.3. They are transported into Vietnam through official border-gates on the Vietnam-Laos border.

2. The procedures for producing certificates of goods origin (C/O):

Shall comply with the current regulations of the Ministry of Trade and the General Department of Customs.

II. OTHER PROVISIONS

The provisions on tax calculation basis; the regime of tax collection and payment, accounting of collected tax amounts, reporting on result of tax collection and payment; the regime of import tax exemption and reduction; the regime of tax reimbursement, retrospective collection of tax and handling of violations shall comply with the provisions of the Law on Export Tax and Import Tax and the current guiding documents.

Biannually and annually, the General Department of Customs shall have to report on volume, value (turnover) of import goods subject to this Circular to the Ministry of Finance and the Ministry of Trade.

III. IMPLEMENTATION ORGANIZATION

This Circular takes effect after its signing.

Any problems arising in the course of implementation shall be reported by the concerned units and agencies to the Ministry of Finance for study and timely additional guidance and amendments.

LIST

OF GOODS ITEMS ELIGIBLE FOR IMPORT TAX REDUCTION

(Issued together with Joint Circular No.77/1999/TTLT-BTC-BTM-TCHQ of June 22, 1999 of the Ministry of Finance, the Ministry of Trade and the General Department of Customs)

Footnote: Goods items eligible for tax reduction are those specified in this List with two last numerals at 8-digit level being 00, 10 or 90.-

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

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