Tax exemption for imported goods to develop science , technology, innovation, and digital technology industry
In particular, Decree No. 182/2025/ND-CP amends and supplements Article 24 on tax exemption for imported goods for the development of science, technology, innovation, and digital technology industry as follows:
1- Imported goods for the development of science, technology, innovation, and digital technology industry are exempt from import tax according to the provisions of Clause 3, Article 5 of Law No. 90/2025/QH15 amending and supplementing a number of articles of the Law on Bidding; Law on Investment under the public-private partnership model; Law on Customs; Law on Value Added Tax; Law on Export Tax and Import Tax; Law on Investment; Law on Public Investment; Law on Management and Use of Public Assets dated June 25, 2025 (hereinafter referred to as Law No. 90/2025/QH15).
2- The determination of imported goods specified in points a, c and d and the determination of the time of starting research of organizations and enterprises specified in points c and d, Clause 21, Article 16 of the Law on Export Tax and Import Tax, as amended and supplemented by Law No. 90/2025/QH15, are guided by the Ministry of Science and Technology .
3- The determination of imported goods specified in Point b, Clause 21, Article 16 of the Law on Export Tax and Import Tax, as amended and supplemented by Law No. 90/2025/QH15, shall be implemented in accordance with the provisions of Clause 4, Article 14 of this Decree.
4- Time to start production and trial production as prescribed in Point c and Point d, Clause 21, Article 16 of the Law on Export Tax and Import Tax, as amended and supplemented by Law No. 90/2025/QH15: Taxpayers shall self-declare and be responsible for the actual date of carrying out production and trial production activities and notify the customs authority where the tax exemption list notification dossier is received before carrying out customs procedures.
After the 5-year tax exemption period specified in Point c, Clause 21, Article 16 of the Law on Export Tax and Import Tax, as amended and supplemented by Law No. 90/2025/QH15, taxpayers must declare and pay full tax as prescribed for the amount of imported raw materials, supplies and components that have been exempted from tax but not fully used.
5- Imported goods specified in points b, c and d, Clause 21, Article 16 of the Law on Export Tax and Import Tax, as amended and supplemented by Law No. 90/2025/QH15, shall be notified of the list of tax-free goods expected to be imported in accordance with the provisions of Article 30 of this Decree.
6- Tax exemption dossier and procedures: comply with the provisions of Article 31 of this Decree. For imported goods specified in Point a, Clause 21, Article 16 of the Law on Export Tax and Import Tax as amended and supplemented by Law No. 90/2025/QH15, comply with the provisions of this Clause and other documents related to imported goods exempted from tax as prescribed in Clause 2 of this Article (if any).
List of tax-free goods expected to be imported
Decree amending and supplementing Clause 1, Article 30 on cases of notification of the list of tax-exempt goods expected to be imported, including goods subject to tax exemption specified in Points b, c and d, Clause 21, Article 16 of the Law on Export Tax and Import Tax, as amended and supplemented by Law No. 90/2025/QH15 and Articles 14, 15, 16, 17, 18, and 23 of Decree 134/2016/ND-CP.
The Decree also abolishes Article 19 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Export Tax and Import Tax.
The Decree takes effect from July 1, 2025.
Snow Letter
Source: https://baochinhphu.vn/mien-thue-hang-hoa-nhap-khau-de-phat-trien-khoa-hoc-cong-nghe-doi-moi-sang-tao-102250702161028441.htm
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