Thông tư 201/2010/TT-BTC

CIRCULAR

REGULATION ON PREFERENTIAL IMPORT TAX RATES FOR IMPORTED MATERIALS AND EQUIPMENTS FOR PROJECTS ON MANUFACTURE OF EQUIPMENT PRODUCING LIGHT NON-KILN CONSTRUCTION MATERIALS AND CEMENT BRICKS-AGGREGATE BLOCKS WITH A CAPACITY OF 7 MILLION OR MORE OF STANDARD BRICKS PER YEAR

Pursuant to the Law on Export and Import dated June 14, 2005;
Pursuant to the Resolution No.295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee National Assembly promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket for each commodity group, and the Preferential Import Tariff according to the list of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to Resolution No. 830/2009/UBTV12 dated October 17, 2009 of the National Assembly Standing Committee on amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007, and the Resolution No.710/2008 /NQ-UBTVQH12 on November 22, 2008;
Pursuant to the Decree No.87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of some articles of the Law on Export and Import;
Pursuant to the Decree No.118/2008/ND-CP dated November 27, 2008 of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance implement Decision No.567/QD-TTg dated August 28, 2010 of the Prime Minister approving the program on development of non-burned building material to 2020;
The Ministry of Finance provides for preferential import tax rates for imported materials and equipments for projects on manufacture of equipment producing light non-kiln construction materials and cement bricks-aggregate blocks with a capacity of 7 million or more of standard bricks per year as follows:

Article 1: Applicable entities

This Circular shall apply to the projects on manufacture of equipment producing light non-kiln construction materials, including non-baked concrete brick, foam concrete brick and cement bricks-aggregate blocks with a capacity of 7 million or more of standard bricks per year as stipulated in the Decision No.567/QD-TTg dated April 28, 2010 of the Prime Minister.

Article 2. Preferential import tax rate

To apply preferential import tax rate of 0% preference for materials and equipments which can not be produced at home for the project on manufacture of equipment producing light non-kiln construction materials, including non-baked concrete brick, foam concrete brick and cement bricks-aggregate blocks with a capacity of 7 million or more of standard bricks per year specified in the list enclosed this Circular.

Article 3. Organization of implementation

1. Enterprises which are importers or import authorizers must commit to use for proper purpose of materials, equipment used for projects on manufacture of equipment producing light non-kiln construction materials and cement bricks-aggregate blocks with a capacity of 7 million or more of standard bricks per year. In case where import enterprises don’t use in accordance with its purpose, the material and equipment imported will be applied the preferential import tax rate specified at time of registration of customs declaration for imported goods to customs authority and shall be subject to collection of tax arrears under current regulations.

2. Enterprises which are importers or import authorizers must have the specialized management agency’s written certification about the lots of imported materials, equipment for the project on manufacture of equipment producing light non-kiln construction materials. Certifications shall be made in 02 copies, 01 copy is submitted to the customs authority, another copy is stored by import enterprise. Specialized management agency is the Ministry of Construction, or Department of Construction will be responsible before law for their confirmation.

3. Dossiers and procedures of the import or import authorize, report, settlement of imported materials and equipment for the project on manufacture of equipment producing light non-kiln construction materials will be performed under provisions in the Circular of the Ministry of Finance guiding on the procedures, customs supervision and inspection, import and export tax and tax administration regarding to import and export goods.

Article 4. Effect of implementation

This Circular takes effect 45 days after its signing. /.