​           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

Accordingly, goods 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.

This Resolution comes into force from the date on which it is signed.

Department of Enterprise Management.

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