{"id":13766,"date":"2021-04-06T01:17:25","date_gmt":"2021-04-06T01:17:25","guid":{"rendered":"https:\/\/bizlawyer.vn\/regulations-on-tax-exemption-for-imports-to-create-fixed-assets-of-subjects-entitled-to-investment-incentives"},"modified":"2021-07-27T03:18:43","modified_gmt":"2021-07-27T03:18:43","slug":"regulations-on-tax-exemption-for-imports-to-create-fixed-assets-of-subjects-entitled-to-investment-incentives","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/regulations-on-tax-exemption-for-imports-to-create-fixed-assets-of-subjects-entitled-to-investment-incentives","title":{"rendered":"Regulations on tax exemption for imports to create fixed assets of subjects entitled to investment incentives"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On March 11, 2021, the Government issued Decree No. 18\/2021\/N\u0110-CP amending and supplementing a number of articles of the Government&#8217;s Decree No. 134\/2016\/ND-CP dated September 1, 2016, detailing a number of articles and the enforcement of the Law on Import and Export Tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accordingly, the Decree has added provisions on tax exemption of imported goods to create fixed assets of subjects entitled to investment incentives, in which special provisions on the basis for determining tax-exempt subjects are specified as follows:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\"><b><span style=\"font-weight: 400;\">Investment projects in business lines eligible for investment incentives or business lines\u00a0 specially eligible for investment incentives; investment projects in areas with difficult socio-economic conditions or particularly difficult socio-economic areas;<\/span><\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Any investment project whose capital is at least VND 6,000 billion, disburse at least VND 6,000 billion within 03 years from the issuance date of the Investment Registration Certificate or Investment Policy Approval, at the same time which satisfies any of the following criteria: the total revenue is at least VND 10,000 billion per year within 03 years from the year in which the revenue is earned or the project has more than 3,000 employees;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Investment projects in rural areas using 500 or more employees (excluding part-time employees and employees with labor contracts of less than 12 months): The time for determining the number of employees for the investment project is calculated after 12 months from the date the project officially operates. The project owner takes responsibility and notify the customs agency of the date the investment project officially operates and must ensure that it meets the criteria for employment of 500 or more employees during the operation of the project.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Hi-technology enterprises, science and technology enterprises and science and technology organizations.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">This Decree takes effect on April 25, 2021.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On March 11, 2021, the Government issued Decree No. 18\/ [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14324,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-13766","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=13766"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13766\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/14324"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=13766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=13766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=13766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}