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Decree No. 134/2016/NĐ-CP provides detailed guidance on Export and Import duty.

Global Tax Update:November 2016/Vietnam

The Government has just issued Decree No. 134/2016/NĐ-CP (“Decree 134”) providing detailed guidance on a number of articles of Law No. 107/2016/QH13 on Export and Import duty. This decree replaces Decree No. 87/2010/NĐ-CP and takes effect from 1 September 2016. (Global Tax Update: November 2016/Vietnam)

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Basically, Decree 134 provides guidance on issues related to import duty exemption, deduction and refund. Below are some notable instructions in Decree 134:

(1) Tax liability on goods imported for export production
(2) Import duty exemption of goods imported to form fixed assets of incentive investment projects

 

>> Click for Japanese [Decree No. 134/2016/NĐ-Cpの発表:輸出入関税に関するLaw No. 107/2016/QH13が定める規定およびその施行に関する詳細ガイダンス]

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