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blue-check Tax exemption dossier with regard to goods imported to support Covid-19 prevention and control

Dispatch No. 10947/BTC-TCHQ dated September 22nd, 2021 of the Ministry of Finance regarding implementation of Resolution No. 106/NQ-CP introducing tax policies for goods imported for supporting Covid-19 Prevention and Control
Posted: 24/9/2021 10:59:38 AM | Latest updated: 29/9/2021 9:37:43 AM (GMT+7) | LuatVietnam: 5299 | Vietlaw: 529
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This Dispatch provides guidelines on dossier of tax exemption (import duty, value added tax (VAT)) under Resolution No. 106/NQ-CP in respect of goods imported to support Covid-19 prevention and control:

Accordingly, in addition to the import dossier regulated at clause 2 Article 16 of Circular No. 38/2015/TT-BTCstatus2 (amended at clause 5 Article 1 of Circular No. 39/2018/TT-BTC), the dossier of tax exemption in respect of goods imported to support Covid-19 prevention and control must have the written approval given by the Ministry of Health, provincial People’s Committees and Vietnamese Fatherland Front Committees of provinces/cities.

At the “Import duty exemption/reduction/non-collection code” item on the import declaration, to indicate the code XNK90 - Other goods - Goods imported for supporting Covid-19 prevention and control.

With regard to import shipments for which customs declarations are registered before the effective date of the Resolution No. 106/NQ-CP (September 11th, 2021) and import duties and VAT have been fully paid, overpaid tax amounts shall be settled based on Article 60 of the Law on Tax Administration and Resolution No. 106/NQ-CP.

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Published Vietlaw's Newsletter No. 529
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