| THE MINISTRY OF PLANNING AND INVESTMENT ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
| No. 04/2012/TT-BKHDT | Hanoi, August 13, 2012 |
CIRCULAR
PROMULGATING A LIST OF EQUIPMENT, MACHINERY, SPARE PARTS AND SPECIAL-USE VEHICLES, RAW MATERIALS, SUPPLIES AND SEMI-FINISHED PRODUCTS WHICH CAN BE PRODUCED AT HOME
Pursuant to the Decree No. 116/2008/ND-CP of November 14, 2008, defining the functions and tasks of the Ministry of Planning and Investment;
Pursuant to the Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of Value-Added Tax Law No. 13/2008/QH12;
Pursuant to the Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of Law No. 13/2008/QH12, on export tax, import tax;
The Ministry of Planning and Investment promulgates lists of machinery, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products which can be produced at home as follows:
Article 1. To promulgate together with this Circular the following lists:
1. The list of machinery, equipment, spare parts, special-use vehicles which can be produced at home;
2. The list of construction supplies which can be produced at home;
3. The list of raw materials, supplies and component which can be produced at home;
4. The list of supplies necessary for petroleum activities which can be produced at home;
5. The list of raw materials, supplies and semi-finished products for shipbuildingwhich can be produced at home;
6. The list of raw materials, supplies in direct service of software manufacture which can be produced at home.
Article 2. The lists specified in Article 1 of this Circular used as a basis for exemption, reduction, or Non-taxable object determination of VATm import tax as prescribed in the Goverment's Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of the Law on Import Tax and Export Tax and the Goverment's Decree No. 123/2008/ND-CP, of December 08, 2008 detailing and guiding the implementation of the Value-Added Tax Law.
Article 3. Raw materials, supplies, semi-finished products which can be produced at home, specified in one of lists promulgated together with this Circular, shall not be depended on use purpose, except for special-use goods.
The special-use goods as prescribed in this Article are goods when using, they are required to satisfy technical standards indicated in specialist certifications.
Article 4. This Circular takes effect on October 01, 2012 and replaces the Circular 04/2009/TT-BKH , of July 23, 2009 of the Ministry of Planning and Investment guiding the implementation of some provisions on import tax and value-added tax.
