Decree No. 15/2000/ND-CP dated May 9, 2000 of the Government detailing the implementation of Resolution No. 90/1999/NQ-UBTVQH10 dated September 3, 1999 of the National Assembly Standing Committee amending and supplementing a number lists of commodities and services not subject to value added tax and the value added tax rates for a number of commodities and services
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, May 09, 2000
DETAILING THE IMPLEMENTATION OF RESOLUTION No. 90/1999/NQ-UBTVQH10 OF SEPTEMBER 3, 1999 OF THE NATIONAL ASSEMBLY STANDING COMMITTEE AMENDING AND SUPPLEMENTING A NUMBER LISTS OF COMMODITIES AND SERVICES NOT SUBJECT TO VALUE ADDED TAX AND THE VALUE ADDED TAX RATES FOR A NUMBER OF COMMODITIES AND SERVICES
Pursuant to the Law on Organization of the Government of September 30, 1992;
Pursuant to Value Added Tax Law No. 02/1997/QH9 of May 10, 1997;
Pursuant to Resolution No. 90/1999/NQ-UBTVQH10 of September 3, 1999 of the National Assembly Standing Committee amending and supplementing a number of lists of commodities and services not subject to value added tax and the value added tax rates for a number of commodities and services;
At the proposal of the Minister of Finance,
Article 1.- To amend and supplement the list of commodities and services not subject to value added tax stipulated in Article 4, Decree No. 28/1998/ND-CP of May 11, 1998 of the Government as follows:
1. Clause 4 is amended and supplemented as follows:
"4. Equipment, machinery and specialized transport means included in technology lines as well as construction materials which cannot be manufactured in the country, need to be imported for the formation of enterprises’ fixed assets; airplanes, drilling platforms and ships hired from foreign countries for production and business activities, which cannot be manufactured in the country.
In cases where the establishments import equipment lines and machinery in complete sets which are not subject to the value added tax, but such complete lines include equipment and machinery which can be manufactured in the country, the value added tax shall not be imposed on the whole complete equipment lines and machinery.
To assign the Ministry of Planning and Investment to assume the prime responsibility and coordinate with the concerned ministries and branches to issue a list of equipment, machinery and specialized transport means which can be manufactured in the country to serve as basis for differentiate them from the equipment, machinery and specialized transport means included in technology lines as well as the construction supplies which cannot be manufactured in the country, need to be imported for the formation of enterprises’ fixed assets, and are not subject to the value added tax as prescribed in this Clause."
2. Clause 10 is amended and supplemented as follows:
"10. Cultural, exhibition, physical training and sport activities of mass movement and popular characters, training and competition activities with fee not collected or collected but not for business purposes;
Art performance activities such as: song and dance, music show, drama, circus; other art performance activities and art performance promoting services; the production of films of various kinds;
The importation, distribution and projection of motion pictures regardless of their themes and only of documentary, reportage and scientific films recorded in video tape and/or disc."
3. Clause 13 is amended and supplemented as follows:
"13. Printing, publishing, importation and distribution of newspapers, magazines, specialized news bulletins, political books, textbooks (including those in form of video and/or audio tape or disc), teaching materials, books on legal documents, books in ethnic minority languages; propaganda paintings, pictures and posters; money printing."
4. Clause 20 is amended and supplemented as follows:
"20. Goods imported in the following cases: humanitarian aid and non-refundable aid; gifts for State agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed force units; belongings of foreign organizations and individuals entitled to diplomatic immunities; personal effects within the duty-free luggage limit; belongings of overseas Vietnamese brought along in their returns to the country. The goods imported in the above-mentioned cases shall be determined according to the regime set by the State.
Goods sold to international organizations and/or foreign individuals to be used as humanitarian aid and non-refundable aid to Vietnam. Vietnamese organizations which use humanitarian aid and non-refundable aid money from foreign organizations and/or individuals for the purchase of goods in Vietnam shall be reimbursed the value added tax amount inscribed in the value added tax receipts already paid when buying such goods."
Article 2.- To amend and supplement the value added tax rates for a number of commodities and services stipulated in Article 7, Decree No. 28/1998/ND-CP of May 11, 1998 of the Government as follows:
1. To transfer the list of the commodities: coal, mechanical products (except consumer mechanical products) and base chemicals in the 10% tax rate group prescribed in Clause 3, Article 7, to the 5% tax rate group in Clause 2, Article 7.
2. To transfer the list of the services: hotels, tourism, food catering in the 20% tax rate group prescribed in Clause 4, Article 7 to the 10% tax rate group Clause 3, Article 7.
The commodities and services mentioned in Clauses 1 and 2 of this Article, which were previously entitled to 50% value added tax reduction as stipulated in Clause 3, Article 1 of the Government’s Decree No. 78/1999/ND-CP of August 20, 1999 shall be no longer entitled to such 50% reduction but subject to the new above-prescribed tax rates as from the effective date of this Decree.
Article 3.- This Decree takes effect 15 days after its signing. Other previous provisions in the Government’s Decrees No. 28/1998/ND-CP of May 11, 1998, No. 102/1998/ND-CP of December 21, 1998 and No. 78/1999/ND-CP of August 20, 1999, which are contrary to this Decree, are all now annulled.
Article 4.- The Minister of Finance shall guide the implementation of this Decree.
The ministers, the heads of ministerial level agencies, the heads of agencies attached to the Government, the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decree.
ON BEHALF OF THE GOVERNMENT
FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER
Nguyen Tan Dung