Ministry of Finance has just issued Circular No. 119/2012/TT-BTC amending and supplementing Circular No. 157/2011/TT-BTC issued the export tariff, import tariff preferences under the list of goods subject to tax.
Accordingly, from September 3rd 2012, imported cash transport vehicles enjoy the preferential import tax of 10%.
Under Circular 119, the Ministry of Finance add group of cash transport vehicle (Group 98.23) in the Preferential Import Tariff according to the list of taxable goods, issued together with Circular No. 157. Tax rates for this group is 10%.
Conditions for this category to enjoy preferential import tariffs is: a written confirmation of the State Bank of Vietnam on ensuring standards for cash transport vehicles regulated by the State Bank of Vietnam. Using cash transport vehicles are the State Bank of Vietnam and its subordinate units, the credit institutions, State Treasury and the Vietnam Development Bank.
Enterprises that import cash transport vehicle when importing, in addition to the general rule documents for import goods, shall present to the customs authorities the certificate of the State Bank of Vietnam on the vehicles meet the standards os cash transport vehicle in accordance with the State Bank of Vietnam.
For lots of cash transport vehicle imports from August 1st 2012 onwards if they meet the conditions of the object and have certification by the State Bank of Vietnam on the sufficient conditions for cash transport vehicles shall be classified and taxed imported under the provisions of Circular 119.
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