| THE MINISTRY OF PLANNING AND INVESTMENT ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 827/2006/QD-BKH | Hanoi, August 15, 2006 |
DECISION
PROMULGATING THE LIST OF EQUIPMENT, MACHINERY, SPARE PARTS AND SPECIAL-USE MEANS OF TRANSPORT, WHICH CAN BE PRODUCED AT HOME; THE LIST OF CONSTRUCTION MATERIALS, WHICH CAN BE PRODUCED AT HOME; THE LIST OF SUPPLIES NECESSARY FOR PETROLEUM ACTIVITIES, WHICH CAN BE PRODUCED AT HOME; THE LIST OF RAW MATERIALS, MATERIALS, SUPPLIES AND SEMI-FINISHED PRODUCTS IN SERVICE OF SHIPBUILDING INDUSTRY, WHICH CAN BE PRODUCED AT HOME; AND THE LIST OF RAW MATERIALS, MATERIALS, SUPPLIES AND SEMI-FINISHED PRODUCTS, WHICH CAN BE PRODUCED AT HOME
THE MINISTER OF PLANNING AND INVESTMENT
Pursuant to the Government’s Decree No. 61/2003/ND-CP of June 6, 2003, defining the functions, tasks, powers and organizational structure of the Planning and Investment Ministry;
Pursuant to the Government’s Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the Value Added Tax (VAT) Law and the Law Amending and Supplementing a Number of Articles of the VAT Law;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
At the proposal of the concerned ministries and branches,
DECIDES:
Article 1.- To promulgate together with this Decision:
- The list of equipment, machinery, spare parts and special-use means of transport, which can be produced at home, to serve as a basis for VAT exemption according to the provisions of Section 4, Article 4 of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law.
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