TAX POLICIES ON IMPORTED GOODS TO FINANCE EPIDEMIC PREVENTION AND CONTROL
The Government has just issued Resolution 106/NQ-CP on tax policies for imported goods to finance covid-19 prevention and control.
Accordingly, goods imported by Vietnamese organizations and individuals to finance the Government, the Ministry of Health, people's Committees of provinces and cities, the Vietnam Fatherland Front Committees of provinces and cities serving the prevention and control of COVID-19 are entitled to apply the policy of import tax, value-added tax as imported goods in case of humanitarian aid,  Non-refundable aid.
Dossiers and procedures for applying tax policies on goods
            - Assign the Ministry of Health, people's Committees of provinces and cities, Vietnam Fatherland Front Committees of provinces and cities to issue documents approving and receiving the above-mentioned goods at the request of organizations and individuals, ensuring publicity, transparency, strictness, not to occur policy profiteering.
- Customs offices shall, based on the written approval of the Ministry of Health, people's Committees of provinces and cities, vietnam Fatherland Front Committees of provinces and cities, carry out procedures for non-collection of import tax as prescribed in Point b Clause 4 Article 2 of the Law on Export Tax, Import Tax, no value-added tax as prescribed in Clause 19, Article 5 of the Law on Value-Added Tax, Clause 9, Article 3 of Decree No. 209/2013/ND-CP, ensuring publicity, transparency, strictness, not to occur policy profiteering.
- Assign the Ministry of Finance to guide customs dossiers for imported goods to finance the prevention and control of COVID-19.
Resolution 106/NQ-CP takes effect from September 11, 2021.
Cases of goods imported to finance covid-19 prevention and control before the effective date of this Resolution, approved by the Ministry of Health, people's Committees of provinces and cities, Vietnam Fatherland Front Committees of provinces and cities, receiving goods to finance the prevention and control of goods,  combat COVID-19 as prescribed in (1), the tax policy specified above applies. In case of payment of import duty or value-added tax, the amount of import duty or value-added tax paid shall be handled in accordance with the law on tax administration on handling of over-paid tax amounts.
Preferential tax policies for the above-mentioned subjects shall be applied until the written declaration of the end of covid-19 by competent State agencies. The Government assigns the Ministry of Health according to its functions and tasks and is responsible for imported and funded goods in the health sector to meet the conditions for use for COVID-19 prevention and control for relevant agencies to have the basis to implement. The Ministry of Health, people's Committees of provinces and cities, Vietnam Fatherland Front Committees of provinces and cities shall manage, allocate and direct the use of imported goods that are not subject to import duty and value-added tax in accordance with the prescribed subjects.
For detailed advice and timely support on transfer procedures and documents, please contact:
Gattaca Law Firm
Address: 32 Nguyen Dinh Hoan, Nghia Do, Cau Giay, Ha Noi
Hotline: 0243.204.1777 – 090.17.63.379
Website: gattacalaw.vn