Resolution 106/NQ-CP in 2021 on tax policy for imported goods to finance Covid-19 epidemic prevention and control issued by the Government

RESOLUTION

TAX POLICIES FOR GOODS IMPORTED FOR SUPPORTING COVID-19 PREVENTION AND CONTROL

THE GOVERNMENT

Pursuant to the Law on Government Organization dated June 19, 2015 and the Law on Amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;

Pursuant to the Law on Export and Import Duties dated April 06, 2016;

Pursuant to the Law on Value-Added Tax dated June 03, 2008 and the Law on Amendments to the Law on Value-Added Tax dated June 19, 2013;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 providing guidelines for the Law on export and import duties, as amended in the Government’s Decree No.18/2021/ND-CP dated March 11, 2021;

Pursuant to the Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 providing guidelines for the Law on Value-added Tax;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 138/2016/ND-CP dated October 01, 2016 promulgating Working Regulation of the Government;

At the request of the Minister of Finance;

On the basis of voting results of members of the Government,

HEREBY RESOLVES:

Article 1. Goods imported by Vietnamese organizations and individuals to support the Government, Ministry of Health, provincial People’s Committees and Vietnamese Fatherland Front Committees of provinces/cities in their performance of Covid-19 prevention and control tasks shall be subject to the same policies on import duties and VAT as humanitarian aid or grant aid.

Article 2. Required documentation and procedures for application of tax policies on the goods specified in Article 1 are as follows:

1. The Ministry of Health, provincial People’s Committees and Vietnamese Fatherland Front Committees of provinces/cities are assigned to consider issuing documents approving and receiving the goods specified in Article 1 at the request of relevant entities in a transparent, public and consistent manner as to prevent personal gains from tax policies.

2. Customs authorities shall, based on written approval given by the Ministry of Health, provincial People’s Committees and Vietnamese Fatherland Front Committees of provinces/cities, follow procedures for non-collection of import duties as prescribed in Point b Clause 4 Article 2 of the Law on Export and Import Duties, and non-collection of VAT as prescribed in Clause 19 Article 5 of the Law on Value-added tax, Clause 9 Article 3 of the Government’s Decree No. 209/2013/ND-CP in a transparent, public and consistent manner as to prevent personal gains from tax policies.

3. The Ministry of Finance is assigned to provide guidelines on customs dossiers in respect of goods imported to support Covid-19 prevention and control.

Article 3. Implementation

1. This Resolution comes into force from the date on which it is signed.

The goods that have been imported to support the Covid-19 prevention and control before the effective date of this Resolution, and approved/received by the Ministry of Health, provincial People’s Committees and Vietnamese Fatherland Front Committees of provinces/cities to serve the performance of Covid-19 prevention and control tasks as prescribed in Clause 1 Article 2 of this Resolution shall be eligible for tax policies laid down in Article 1 of this Resolution. Where payment of import duties and VAT has been made, the amounts of import duties and VAT paid shall be settled in accordance with regulations of law on tax administration regarding settlement of overpaid tax amounts.

2. Policies on tax incentives on the goods specified in Article 1 shall be valid until the Covid-19 pandemic is declared over by competent authorities.

3. The Ministry of Health shall, within the ambit of its assigned functions and tasks, assume responsibility for the satisfaction of imported goods in the medical sector of eligibility requirements to support the Covid-19 prevention and control as the basis for implementation by relevant agencies.

4. The Ministry of Health, provincial People’s Committees and Vietnamese Fatherland Front Committees of provinces/cities shall manage, allocate and direct the use of imported goods exempted from import duties and VAT in accordance with regulations herein.

5. The Ministry of Finance, Ministry of Health, provincial People’s Committees, Vietnamese Fatherland Front Committees of provinces/cities and relevant agencies are responsible for the implementation of this Resolution.

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