News - export tax exemption with products from recycling activities must be certified by the ministry of natural resources and environment

Export tax exemption with products from recycling activities must be certified by the Ministry of Natural Resources and Environment

In order to have a basis to apply the export tax exemption policy to products produced from recycling activities, waste treatment must have a written certification of the List or export product criteria produced from the operation. recycling and waste treatment of the Ministry of Natural Resources and Environment.

Officials of Customs Sub-Departments of the Table, Ha Giang Customs Department provide policy guidance for enterprises. Pic T.Trang

The General Department of Customs has just responded to Ngoc Thien Co., Ltd. regarding problems related to the export tax policy for products produced from recycling and waste treatment activities.
Under the guidance of the General Department of Customs, at Point b, Clause 19, Article 16 of the Law on Export Tax and Import Tax No. 107/2016 / QH13 stipulates that exported products produced from waste recycling and treatment activities are exempted. export taxes;
Pursuant to Article 25 of the Government's Decree No. 134/2016 / ND-CP of September 1, 2016, stipulating that goods exported and imported for environmental protection shall be exempt from tax according to the provisions of Clause 19, Article 16 of the Tax Law. export and import tax; the basis for determining export products produced from recycling and waste treatment activities shall comply with the regulations of the Ministry of Natural Resources and Environment;
Besides, in Clause 6, Article 40 of Decree No. 134/2016 / ND-CP dated September 1, 2016 of the Government, the Ministry of Natural Resources and Environment has stipulated the list or criteria for determining export products. Exports are produced from recycling and waste treatment activities.
Accordingly, with the above provisions, export products produced from waste recycling activities are exempt from export tax; Tax exemption documents and procedures comply with Article 31 of Decree No. 134/2016 / ND-CP.
Therefore, in order to have a basis to apply the export tax exemption policy in accordance with Article 25 of Decree No. 134/2016 / ND-CP, the Company is requested to contact the Ministry of Natural Resources and Environment for the Ministry to issue a letter. a confirmation of the List or export product criteria produced from recycling and waste treatment activities to distinguish the products the Company actually exports with products produced from other materials.
Source: Hai quan online

Bài viết khác

Continuing to check the information of exported goods serving exemption, reduction and tax refund 25/04/2020 10:06 In order to ensure the strict handling of tax exemption, reduction and refund, the General Department of Customs requests the provincial / municipal Customs Departments to continue checking the information of exported goods. Chi tiết

3 solutions to manage e-commerce activities for import and export goods 01/04/2020 14:11 According to the Decision 431 / QD-TTg approving the Project on management of e-commerce activities for export and import goods, recently signed by the Prime Minister, there are 3 important solutions to be implemented. deployment. Chi tiết

Encourage businesses to pay port fees in Hai Phong through the system 24/7 01/04/2020 13:30 In March, 70 businesses successfully paid port fees through the electronic payment portal 24/7 of the General Department of Customs. Chi tiết

Press conference entitled "Promoting the National Single Window, ASEAN Single Window and Trade Facilitation" 23/07/2018 11:09 On July 18th, 2018, the Ministry of Finance held a press conference entitled "Promoting the National Single Window, ASEAN Single Window and Trade Facilitation" in order to widely inform the One Mechanism. national gate, ASEAN Single Window, reform of specialized inspection for export, import and trade facilitation goods in the period 2018 - 2020. Deputy Minister of Finance Vu Thi Mai presided over the meeting Press Conference.
Attending the press conference were representatives of a number of units of the Ministry of Finance, General Department of Customs and reporters of news and press agencies. Chi tiết