Investors/ tenants are entitled to get the export-import tax incentives under the Law on Export Tax and Import Tax No. 107/2016/QH13 dated April 6, 2016. It is specified as follows:
- Tax exemption for imported goods to create fixed assets as prescribed by Clause 11, Article 16 of the Law on Export Tax and Import Tax No. 107/2016/QH13 dated April 6, 2016.
- Tax exemption and reduction, simplification of tax payment schedule when importing raw materials for production for export as prescribed by laws and regulations
DOCUMENTS ON IMPORT AND EXPORT TAX
- Decree No. 57/2020/ND-CP, May 25, 2020, “AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE NO. 122/2016/ND-CP”.
- Decree No. 122/2016/ND-CP, September 1, 2016, “EXPORT TAXES, PREFERENTIAL IMPORT TARIFF …”. Appendices
- Decree No. 134/2016/ND-CP, September 1, 2016, “DETAILING A NUMBER OF ARTICLES AND MEASURES OF IMPLEMENTING THE LAW ON EXPORT AND IMPORT TAX”.
- Decree No. 167/2016/ND-CP, December 27, 2016, “ON TRADING IN TAX-FREE GOODS”
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