On September 11,
2021 the Government promulgated Resolution No.106/NQ-CP on tax policies for
goods imported for supporting covid-19 prevention and control
imported by Vietnamese organizations and individuals to support the Government,
Ministry of Health, provincial People’s Committees and Vietnamese Fatherland
Front Committees of provinces/cities in their performance of Covid-19
prevention and control tasks shall be subject to the same policies on import
duties and VAT as humanitarian aid or grant aid.
The goods that
have been imported to support the Covid-19 prevention and control before the
effective date of this Resolution, and approved/received by the Ministry of
Health, provincial People’s Committees and Vietnamese Fatherland Front
Committees of provinces/cities to serve the performance of Covid-19 prevention
and control tasks as prescribed in Clause 1 Article 2 of this Resolution shall
be eligible for tax policies laid down in Article 1 of this Resolution. Where
payment of import duties and VAT has been made, the amounts of import duties
and VAT paid shall be settled in accordance with regulations of law on tax
administration regarding settlement of overpaid tax amounts.
Policies on tax incentives on the goods specified
in Article 1 of the Resolution shall be valid until the Covid-19 pandemic is
declared over by competent authorities.
comes into force from the date on which it is signed.