Ref:HH/LT/BP18-00019 |
Larsen & Toubro Limited q
Add: TC-1 Building, Gr. Floor, HONGHA sre
Mount Poonamallee Road Le Thien Village, An Duong District
Manapakkam, Chennai 600 089, India et oss os Vice
Tel: +84-2253 850 651
Fax:+84-2253 850 549
hongha.vnm@gmail.com
Date:23” July, 2021
‘Subject: IMPORT TAX EXEMPTION
Dear Mr. K.Sivaguri Nathan,
First of all, on behalf of Hong Ha Shipbuilding Company, we would like to extend our
complement to you.
Due to governmental change in customs regulations in Vietnam, import tax exemption
of cargo and goods serving national security/defence purpose must be notified by the
Customs before customs clearance (Paragraph 2, Article 2, Decree No. 18/2021/ND-
CP). The procedures to get such the notification may take AT LEAST 20 days from
the date on which the required documents are fully submitted,
Therefore, we hereby kindly request you to supply us with the following documents
for the above said purpose AT LEAST 15 days before cargo/goods are loaded on
board at loading port:
- Notice of shipment.
+ Commercial invoice with right value (no change allowed once issued).
- Detail packing list.
Your failure to do so may cause unexpected demurrage charge at destination port
which will be charged to you accordingly.
Thank you a lot for your kind co-operation so far,
We look forward to hearing from you soon.
Vice Director
Page 1 of 1BO QUOC PHONG CONG HOA XA HOI CHU NGHIA VIET NAM
CUC KE HOACH VA DAUTU Doc lip - Ty do - Hanh phic
sé BAY /KHDT-TM Ha NGi, ngay AF thangh{ nam 2021___
+ + wiv théng bao mots6 ndi dung cla ae ae ‘6 TY HOD NA TOONS |
Nehi dinh s6 18/2021/ND-CP sita d6i, 6:4 \
bé sung mét sé digu cla Nghi dinh sé Hy
134/20167ND-CP
Kinh giri: Cac co quan, don vi, doanh nghiép.
-Neay 11/3/2021, Chinh phii ban hanh Nehi dinh s6 18/2021/NB-CP vé vige
sita d3i bd sung mét sé digu ciia Nehi dinh s6 134/2016/ND-CP ngay 01/9/2016 cia
Chinh phi quy dinh chi tiét mét s6 digu va bign phép thi hanh Luat Thué xudt khau,
thué nhp khéu (c6 hiéu Iye tir ngay 25/4/2021).
Dé dam bio qué trinh trién khai thyc hign thugn loi, tudn thi cée quy dinh
hién hanh, Cuc Ké hogch va Dau tu/BQP théng bao mt s6 di dung nhu sau:
1. Cée quy dinh vé giai quyét mién thué nhap khau
= Cain ctr quy dinh tai khoan 4 Digu 20 Nghj dinh sé 134/2016/ND-CP ngay
01/9/2016, vige gidi quyét thi tue min thué hang hoa chuyén ding nhép khau phuc
vu nhiém vy quée phong gém 02 hinh thite: (1) Mién thué trude khi lam thi tye hai
quan (quy dinh tai diém a khodn 4); (2) Mign thué sau khi lam thi tye hai quan (quy
dinh tai diém b khoan 4).
- Can cét quy dinh tai diém a khoan 2 Digu 2 Nghj dinh sé 18/2021/ND-CP
ny: 11/3/2021, Chinh phi da quyét dinh bai bd diém b khoan 4 Bigu 20 Nghi dinh
s6 134/2016/ND-CP ngay 01/9/2016 (quy dinh vé hinh thie min thué sau khi lam
thi tuc hai quan déi voi hang nhap kau phyc vy truc tiép an ninh, quéc phéng).
x Nhu vay, ké tir ngay 25/4/2021tre vé sau, thi tyc, hd so mién thué hang héa
nh@p khéu phye vy true tiép cho quéc phong sé 4p dung duy nhat hinh thitc mién
thué trudc khi lam tha tue hai quan theo quy inh tai Nghj dinh s6 134/2016/ND-
CP ngay 01/9/2016 duge siza 8i bd sung tai Nehj dinh 18/2021/ND-CP ngay
11/3/2021.
(Chi tiét diém khac biét gitta hai hinh thitc tai Phy luc kém theo)
2. Mot s6 ndi dung cn lwu y:
= Cac b6 hé so dé nghj min thué theo hinh thire sau khi lam thi tuc hai quan
s& durge xem xét, giai quyét thil tue mién thué d6i véi cde T% Khai hai quan dang ky
dén ngay 24/4/2021.
= Cée Ta khai hai quan dang ky ké ti ngay 25/4/2021 tro vé sau sé khéng di
co sé 48 gidi quyét theo hinh thie mign thué sau khi lam tha tyc hai quan; chi duge
xem xét, gidi quyét theo hinh thire mién thué truéc khi lam thi tye hai quan theo
quy dinh méi.2
_ pdi véi trudng hop 48 nghi mién thué trudc khi lam tha tue hai quan, chm
hat 15 ngay trade ngay dang ky 18 khai hai quan, doanh nghigp nhép khau phoi hop
voi don vj chi hang, cha déu tu tap hop di hé so 48 nghi mién thué nhap khdu theo
quy dinh giti vé Cue Ké hogch va Dau tu/BQP 8 xem xét, gidi quyét.
~ Cue Ké hogch va Bau tu/BQP giti kém theo mau van ban dé nghi mién
thué dé céc co quan, don vi, doanh nghiép tham Khao théng nhat trong qué trinh
trién khai thye hin, Don vf chi hing, cha dau tw va doanht nghiép nhap khau chiu
trach nhiém trude Phép luét vé ngi dung, théng tin tai vin ban d@ nghi mign thué
va bo-hé so kém theo. :
= Cue Ké hogch va Dau tu/BQP 4a cé van ban'sé 1417/KHDT-TM ngay
25/3/2021 48 nghi Téng cuc Hai quan huéng dan chi tiét Nghi dinh s6 18/2021/ND-
CP npay 11/3/2021, twy nhién dén nay van chua nhén éuge vin ban tra lai. Cuc Ké
foach vi Bau tu/BQP sé c6 huég dan bé sung sau Khi nhan duge van ban cia Téng
cue Hai quan.
pé dam bao thuan loi, tranh phét sinh vung mic trong qué trinh trién khai
thye hién, Cue Ké hoach va ‘Dau tu/BOP 48 nghi cée co quan, don vi, doanh nghiép:
= Quan triét dén can 8, nhan vién thude quyén nghién city, trién khai thye
hign theo quy dinh tai Nehi dinh s6 18/2021/ND-CP ngay | 1/3/2021 cia Chinh pha,
Thang tu s6 137/2020/TT-BQP ngay 06/11/2020 cia BO Quéc phong va cée quy
inh khac lién quan; chju tréch nhiém toan dign trude Php lugt va BG Quéc phong
do khéng tuan thi cdc quy dinh hign hanh.
- Ra sodt toan b6 céc hgp ding dang trién khai thye hign va sé mé td khai hai
quan Ké tir ngdy 25/4/2021 tré vé sau, kip thdi tp hap bd ho so theo quy dinh mdi
(hinh thie mién thué tree khi lam thi tue hai quan) va giti va Cuc Ké hogch va Dau
tw/BOP dé xem xét, gidi quyét theo quy dinh;
___ ~ Théng béo dén ton b6 cée doanh nghigp nhép khdu (bao gdm ca iy thée va
ddu thu) va chiu trach nhigm dén déc, phdi hgp véi doanh nghiép trién khai thye
hign theo ding quy dinh.
- Trong qué trinh trién khai thyc hign, néu cé phat sinh vuéng mic dé nghi
phan anh tryc tiép vé Cyo Ké hogch va PAu tu/BQP dé téng hgp, bao cdo theo
quy dinh, ;
Dé nghi céc co quan nghién ciru, trién khai thuc hién theo quy dinh (Théng ti
lién hé: Bang chi Pham Thanh Ting; DD: 0916.989.303),. ree
Noi nhan:
= Nhu trén;
= C20 (dé ble Thi truéng BOP);
= Lin: VT, TMs PTT § 5
Thiéu twéng Nguyén Hong LamBANG SO SANH SY KHAC BIRT GIUA CAC HINH
Phy lye
THUC MIEN THUE
(Kem theo Van ban sé AVY (KHDT-TM ngay(h/ 4/2021 cia Cue Ké hoach va Dau tu/BOP) yy
Noid Hinh thite mién thué sau khi lam thit) Hink thére mign thué truge khi 1am
gt dung tye hai quan thi tye hai quan
ee es hin ipiém b khoan 4 Dieu 20 Nghi dinh 6 \Diém a khoan 4 Dieu 20 Nehi dinh sb
aes ee 134/201 6/ND-CP ngay 01/9/2016 134/2016/ND-CP ngay 01/9/2016
Paiste dn eee hp khdu theo To khai hai Ce I hing nhép khéu s® dang ky TS
jquan dang ky dén ngay 24/4/2021
Khai
wuan tir ngay 25/4/2021
INeuyén tie thure hign
Xem xét, gidi quyét tha tye mién thué
itrén co sé timg 16 hang nhép khdu 4a,
lduge dang ky theo Te khai hai quan
(héng quan/giai phéng hang) cia time
Ihgp déng cy thé
Xem xét, gidi quyét thi tue mign thué
cho timg,I6 hang nhép khdu dy kién sé
thong quan trén eo sé théng béo giao
hang eta d6i téc nude ngoai hoae b>
Ichimg tir giao hang (néu co)
ITrinh ty thd tye
[bon vi chi hang, doanh nghiép nhép
Ikhdu tap hgp day di bg hé so theo quy
ldinh gui vé Cue Ké hogch va Bau
Itw/BQP ch§m nhat 1S ngay ke tir
Ingay thong quan/gidi phéng hang a
trién khai céc buée tiép theo
[Don vj chi hang, doanh nghigp nhap
Ikhdu tap hop day di bg hd so theo quy
dinh giti vé Cyc KE hoach va pau
Itu/BQP ch§m mbat 15 ngay tude
gly dang ky to kha ha quan d&
lrién khai céc bude tiép theo
1B6 hd so mign thué
hye hign theo Mye 6 Phy lye Ill
Thong tu s6 137/2020/TT-BQP (c6 ban
ichup cia 1 khai hai quan va bd ching
tir giao hang)
|Thyc hign theo Mue 6 Phy lye IIL
Irhéng tu s6 137/2020/TT-BQP (khong
|c6 ban chyp cia té khai hai quan; b6
Isung ban chyp c6 déng du cia thong
bdo giao hang cia déi téc nude ngoai
hoe b6 chime tir giao hang néu 06)
[Hang hoa nhép khdu
luge xéc dinh ching logi, ky ma higu,
trj gid va cdc thong tin lign quan tai TS
chai hai quan va b6 chimg tir giao hang
[Duce xée dinh ching logi, ky ma higu,
tri gid va cdc thOng tin lign quan tai
ITh6ng bdo giao hang hoe b6 chizng tr
giao hang (néu cé6) va Hop déng da ky
ITrj gid thué nhgp khdu
IDuge xéc dinh tai To khai hai quan
Khéng edn xéc dinh tri gid thué
jthué
Két qua giai quyét mi€n|
Quyét din mién thué eda Tong cyc Hai
Jquan
IThéng béo min thué cia Téng cuc Hai
lquan[TEN CO QUAN, DON VI, CONG HOA XA HOI CHU NGHIA VIET NAM
DOANH NGHIEP, Doe lap - Ty do - Hanh phiic
Mgdy thang. nd...
Wy dé nghj mign thué hang hoa nhap g :
khdu phye vy trye tiép quoe phong
MAU S601 Kinh giti:
Cin cif cde van ban cita Nha nude vé hung dan thi hanh Luat Thué xuat
khdu, thué nhap khdu va Ludt Quan ly thué;
Can cit Gy phép nhap khau hang héa phuc vy nhiém vu quéc phong s
ngay.... cla.
‘TTén co quan, don vidoanh nghiép] 48 nghj ...... xem xét, gai quyét thi
tuc mign thué hang héa nhap khdu phye vy tryc tiép cho an ninh quéc phong dé
phyc vy cho [Tén don vj chi hang], cu thé nhu sau:
1. Tén doanh nghiép nhap khau.......
2. Ma s6 thué:
3. Dja chi
4, Mat hang nhap khdu:
5. $6 lugng: ....
(Muc 4, 5: Ghi ré tén goi, ching logi, sé luong ctia hang héa nhép khdu; truong
hop cé nhiéu logi cé thé lap thanh Phu luc kém theo)
6. Tri gid 16 hang nhép kh
7. Trich mye .... Phy Iyc..., Quyét dinh sé... ngay ... cla Thi tuéng Chinh pha
(Mue 7: Ghi theo Gidy ‘phép nhdp khdw).
8. Gidy phép nhfp khau s6
9. Hop déng nhép khdu sé: .....
10. Hop déng dy théc/mua ban/kinh té... sé: .....
11. Dy kién théng quan tai Chi cye Hai quan: .....
(Muc 11; Ghi ré Chi cue thuge Cue hai quan)
Dé nghi
. xem xét, gidi quyét/,
THU TRUONG CO QUAN,
Noi nha@n: DON VI, DOANH NGHIEP
= Nhu trén; ne ee
= Bon vi chi hang/doanh nghigp nhép khéu; (KY, ghi ro ho tén va dong dau)
~ Luu:....