Thông tư 81/2013/TT-BTC

Circular No.81/2013/TT-BTC of June 19, 2013, amending and supplementing the Circular No. 201/2012/TT-BTC guiding tax policy for agricultural products which have not yet processed, with investment support of Vietnamese party, planted in Cambodia and imported into Vietnam

Nội dung toàn văn Circular No.81/2013/TT-BTC amending Circular No. 201/2012/TT-BTC tax policy


THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

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

No.81/2013/TT-BTC

Hanoi, June 19, 2013

 

CIRCULAR

AMENDING AND SUPPLEMENTING THE CIRCULAR NO. 201/2012/TT-BTC DATED 16/11/2012 OF THE MINISTRY OF FINANCE GUIDING TAX POLICY FOR AGRICULTURAL PRODUCTS WHICH HAVE NOT YET PROCESSED, WITH INVESTMENT SUPPORT OF VIETNAMESE PARTY, PLANTED IN CAMBODIA AND IMPORTED INTO VIETNAM

Pursuant to the Law on export and import tax, of June 14, 2005; the Law on Value-added tax of June 03, 2008 and documents guiding implementation thereof;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In furtherance of opinion of the Prime Minister at the official dispatch No. 6576/VPCP-KTTH of August 24, 2012 of the Office of Government;

At the proposal of Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular amending and supplementing the Circular No. 201/2012/TT-BTC dated 16/11/2012 of the Ministry of Finance guiding tax policy for agricultural products which have not yet processed, with investment support of Vietnamese party, planted in Cambodia and imported into Vietnam.

Article 1. To supplement clause 2a, Article 4 of the Circular No.  201/2012/TT-BTC as follows:

“2a. For projects which have been granted certificate of investment abroad for implementation of project on investment support, planting agricultural products at provinces of Combodia bordering with Vietnam by the Ministry of Planning and Investment before 31/12/2012  (the effective day of the Circular No. 201/2012/TT-BTC dated 16/11/2012 of the Ministry of Finance guiding tax policy for agricultural products which have not yet processed, with investment support of Vietnamese party, planted in Cambodia and imported into Vietnam), they will be continued enjoying incentive on import tax exemption and belonging subjects not subject to VAT for commodities in list of agricultural commodities which have not yet processed promulgated together with the Circular No. 61/2006/TT-BTC  for the remaining duration of  certificate of investment abroad counted from  31/12/2012 onwards and they must meet procedures for import tax exemption specified in Article 2 of the Circular No. 201/2012/TT-BTC In case where investor adjust the scale of project, the increasing part due to adjustment will comply with the Circular No. 201/2012/TT-BTC”.

Article 2. Organizing implementation

1. This Circular takes effect on August 03, 2013.

2. For declarations of imported goods of projects belonging subjects specified in Article 1 of this Circular but already registered with  customs agencies before the effective date of this Circular, they will be exempted import tax and belong subjects not subject to VAT as prescribed in Article 1 of this Circular.  

 

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Vu Thi Mai

 

 


------------------------------------------------------------------------------------------------------
This translation is translated by LawSoft, for reference only. LawSoft is protected by copyright under clause 2, article 14 of the Law on Intellectual Property. LawSoft always welcome your comments

Thuộc tính Văn bản pháp luật 81/2013/TT-BTC

Loại văn bảnThông tư
Số hiệu81/2013/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành19/06/2013
Ngày hiệu lực03/08/2013
Ngày công báo...
Số công báo
Lĩnh vựcĐầu tư, Thuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lựcCòn hiệu lực
Cập nhật7 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 81/2013/TT-BTC

Lược đồ Circular No.81/2013/TT-BTC amending Circular No. 201/2012/TT-BTC tax policy


Văn bản bị đính chính

    Văn bản được hướng dẫn

      Văn bản đính chính

        Văn bản bị thay thế

          Văn bản hiện thời

          Circular No.81/2013/TT-BTC amending Circular No. 201/2012/TT-BTC tax policy
          Loại văn bảnThông tư
          Số hiệu81/2013/TT-BTC
          Cơ quan ban hànhBộ Tài chính
          Người kýVũ Thị Mai
          Ngày ban hành19/06/2013
          Ngày hiệu lực03/08/2013
          Ngày công báo...
          Số công báo
          Lĩnh vựcĐầu tư, Thuế - Phí - Lệ Phí, Xuất nhập khẩu
          Tình trạng hiệu lựcCòn hiệu lực
          Cập nhật7 năm trước

          Văn bản thay thế

            Văn bản được dẫn chiếu

              Văn bản hướng dẫn

                Văn bản được hợp nhất

                  Văn bản gốc Circular No.81/2013/TT-BTC amending Circular No. 201/2012/TT-BTC tax policy

                  Lịch sử hiệu lực Circular No.81/2013/TT-BTC amending Circular No. 201/2012/TT-BTC tax policy

                  • 19/06/2013

                    Văn bản được ban hành

                    Trạng thái: Chưa có hiệu lực

                  • 03/08/2013

                    Văn bản có hiệu lực

                    Trạng thái: Có hiệu lực