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GOVERNMENT
OF VIETNAM
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No:
134/2024/ND-CP
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Hanoi,
October 21, 2024
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DECREE
ON
POLICIES FOR INCREASING REVENUES FROM IMPORT AND EXPORT ACTIVITIES AT NGHI SON
SEAPORT IN THANH HOA PROVINCE
Pursuant to Law on Governmental
Organization dated June 19, 2015; Law on amendments to Law on Government
Organization and Law on Local Governmental Organization dated November 22,
2019;
Pursuant to the Law on State
Bank of Vietnam dated June 16, 2010;
Pursuant to the Law on
Value-added tax dated June 03, 2008; Law amending a number of articles of the
Law on Value-added tax dated June 19, 2013; Law amending a number of articles
of the Law on Value-added tax, the Law on Excise tax and the Law on Tax
administration dated April 06, 2016;
Pursuant to Resolution No.
37/2021/QH15 dated November 13, 2021 of the National Assembly on piloting a
number of special mechanisms and policies for the development of Thanh Hoa
province;
At the request of the Minister
of Finance;
The Government issues a Decree
on policies for increasing revenues from import and export activities at Nghi
Son seaport in Thanh Hoa province
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1. This Decree provides policies
for increasing revenues from import and export activities at Nghi Son seaport
in Thanh Hoa province in accordance with clause 2 of Article 3 of Resolution
No. 37/2021/QH15 dated November 13, 2021 of National Assembly on piloting a
number of special mechanisms and policies for the development of Thanh Hoa
province.
2. This Decree applies to the
People's Committee of Thanh Hoa province and agencies, organizations and
individuals related to determining revenue from export and import activities at
Nghi Son Seaport.
Article 2. Determination of
revenues from import and export activities at Nghi Son seaport and amount of
value-added tax (VAT) on goods imported through Nghi Son seaport for investment
in fixed assets or for export manufacturing that is eligible for refund by the
central government budget
1. Scope of determining revenues
from import and export activities at Nghi Son seaport:
Only determine the state budget
revenues from import and export activities at Nghi Son seaport contributed by
enterprises in Thanh Hoa province that have submitted customs declarations at
the Customs Department in Thanh Hoa province.
2. Scope of determining VAT on
goods imported through Nghi Son seaport for investment in fixed assets or for
production of exports that are refunded by the central government budget:
Only include VAT refunded to
enterprises in Thanh Hoa province (excluding disgorgement of VAT refund).
3. VAT on imported goods and
services that is refunded from central government budget:
VAT on imported goods and a service
that is refunded by central government budget is the amount of VAT on imports
refunded in the fiscal year which is determined by the following formula:
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=
Refunded VAT of each period
x
Paid VAT on goods imported
through Nghi Son Seaport for investment in fixed assets or to export
manufacturing.
Total amount of input VAT of tax
refund period
Where:
a) The VAT refunded in each period
is the amount of VAT that has been refunded in accordance with Tax refund
orders by the central government budget in the fiscal year to enterprises that
import goods through Nghi Son Seaport, excluding the VAT refunds that has been
disgorged (if any).
b) The VAT amount paid on goods
imported through Nghi Son Seaport for investment in fixed assets or export
manufacturing in each refund period is the total VAT amount paid at the import
stage by enterprises importing goods through Nghi Son Seaport in the
corresponding tax refund period (according to the number provided by the
customs and the number declared by the taxpayer).
c) The total input VAT amount in
the refund period of each application is the total VAT amount paid at the
import stage plus the input VAT amount that is eligible for deduction by
enterprises importing goods through Nghi Son Seaport.
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1. The Ministry of Finance shall
take charge and cooperate with the Ministry of Planning and Investment,
relevant Ministries and central authorities, and the People's Committee of
Thanh Hoa province in inspecting the implementation of the policy to increase
revenue from import and export activities through Nghi Son seaport.
2. People's Committee of Thanh Hoa
province is responsible for:
a) Directing relevant local
authorities in implementing policies to increase revenue from import-export
activities through Nghi Son Seaport according to the provisions of this Decree
and relevant legislative documents.
b) Cooperating with the Ministry of
Finance and relevant ministries, ministerial-level agencies, and government
agencies in inspecting and supervising the implementation of the policy to
increase revenue from import-export activities through Nghi Son Seaport.
Article 4. Effect
This Decree comes into force from
October 21, 2024, applicable for 05 years from budget year 2022 to budget year
2026.
Article 5. Implementation
Ministers, Heads of
ministerial-level agencies, Heads of Government agencies, Chairman of People's
Committee of Thanh Hoa province and relevant agencies, organizations and
individuals are responsible for implementing this Decree.
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ON
BE HALF OF GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Ho Duc Phoc