INVESTMENT INCENTIVES

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

  1. Decree No. 57/2020/ND-CP, May 25, 2020, “AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE NO. 122/2016/ND-CP”.
  2. Decree No. 122/2016/ND-CP, September 1, 2016, “EXPORT TAXES, PREFERENTIAL IMPORT TARIFF …”. Appendices
  3. 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”.
  4. Decree No. 167/2016/ND-CP, December 27, 2016, “ON TRADING IN TAX-FREE GOODS”

 

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