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THE
MINISTRY OF FINANCE
THE MINISTRY OF INDUSTRY
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
52/2002/TTLT/BTC-BCN
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Hanoi,
June 04, 2002
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JOINT CIRCULAR
AMENDING AND
SUPPLEMENTING JOINT CIRCULAR No. 92/TTLT/BTC-BCN-TCHQ OF NOVEMBER 20, 2001 OF
THE FINANCE MINISTRY, THE INDUSTRY MINISTRY AND THE GENERAL DEPARTMENT OF
CUSTOMS GUIDING THE REALIZATION OF THE TAX PREFERENCE POLICY FOR THE
MANUFACTURE OF MOTORCYCLES AND THEIR ENGINES
Pursuant to the Prime Minister’s Decision No.
38/2002/QD-TTg of March 14, 2002 on management of the manufacture, assembly and
import of motorcycle components; his opinions in the Government Office’s
Official Dispatch No. 2667/VPCP-KTTH of May 21, 2002 on the implementation of
this Decision;
The Finance Ministry and the Industry Ministry, after reaching agreement
with the General Department of Customs, hereby jointly guide the amendment and
supplementation of the tax preference policy for the manufacture and assembly
of motorcycles and their engines prescribed in Joint Circular No.
92/TTLT-BTC-BCN-TCHQ of November 20, 2001 of the Finance Ministry, the Industry
Ministry and the General Department of Customs as follows:
1. To amend and supplement Section II of Circular
No. 92/TTLT/BTC-BCN-TCHQ as follows:
To replace the provision at the sixth em rule,
Section II, with the following new one:
"- Investment in the manufacture of
motorcycle details, detail assemblies and/or parts means that for the
manufacture thereof the enterprises invest their own capital and enter into
joint ventures on a contractual basis involving capital contribution and profit
sharing with other enterprises (domestic or foreign-invested).
Where an enterprise enters into a joint venture
with another one, it must ensure the following conditions:
+ Contributing at least 30% of the legal
capital, for joint ventures taking the form of newly-established enterprises,
or at least 30% of the contract-performing capital, for joint ventures on a
contractual basis;
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+ Products turned out from joint-venture
activities must be enough for the quantities of motorcycles made or assembled
by the enterprises.
2. Section III of Circular No.
92/TTLT/BTC-BCN-TCHQ is amended and supplemented as follows:
2.1. To replace Point 1 with the following new
one:
"1. The motorcycle-manufacturing
and/or-assembling enterprise must invest in the manufacture of motorcycle
details, detail assemblies and/or parts so as to attain in 2002 the minimum
localization rate of 20%, which is calculated for the whole product at the
localization rates specified in Appendices 2, 3, 4 and 5 to Circular No.
92/TTLT-BTC-BCN-TCHQ of November 20, 2001. Such investment must be made in the
manufacture of components belonging to the major groups of parts such as
engines, frames, transmission components
Details, detail assemblies and parts on the
lists of common domestically-made motorcycle details, detail assemblies and
parts, which are prescribed in Appendix 08 to Circular No. 92/TTLT-BTC-BCN-TCHQ
of November 20, 2001, shall not be used for calculating the above-said minimum
localization rate.
For enterprises manufacturing and/or assembling
motorcycle engines and those manufacturing and/or assembling motorcycles, which
have made investment in the manufacture and/or assembly of engines, they shall
enjoy the tax preference policy according to the rate of localization of
engines if their investment in the manufacture (on their own and through joint
ventures) of engine details secures the attainment of the minimum localization
rate of 20%, which is calculated for the whole engine of which they manufacture
be themselves at least one complete major detail or detail assembly as
prescribed by the Industry Ministry. The aforesaid percentage of 20% shall be
calculated on the basis of the localization rates prescribed in Appendix 06
issued together with this Circular (which replaces Appendix 6 issued together
with Circular No. 92/TTLT/BTC-BCN-TCHQ of November 20, 2001).
For motorcycle-manufacturing and/or -assembling
enterprises which have invested in the manufacture of engine details, detail
assemblies and parts for assembly in motorcycles manufactured and/or assembled
by the enterprises themselves, the quantities of engine details, detail
assemblies and parts manufactured by the enterprises shall be converted for
calculation into the localization rate of motorcycles, even if the total
percentage of these details, detail assemblies and parts fails to reach 20%
calculated for the whole engine.
For the motorcycle-manufacturing and/or
-assembling enterprises which buy engines manufactured or assembled by other
units, if the localization rate of engines invested and manufactured by these
units reaches 20% or higher, the enterprises buying new engines can convert
them for calculation into the localization rates of motorcycle products they
manufacture or assemble.
For motorcycles in complete units, motorcycle
details, detail assemblies and parts manufactured or assembled in Vietnam, the
following must be complied with:
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- Goods labeling under the guidance in the
Industry Ministry’s Circular No. 05/2001/TT-BCN of June 18, 2001.
2.2. To replace Point 5 with the following new
one:
" 5. Directly importing details, detail
assemblies and parts; directly buying details, detail assemblies and parts from
the domestic manufacturing units or their agents for manufacture and/or
assembly; Manufacturing and/or assembling products at the registered sites.
Agents of the manufacturing units are agents
selling motorcycle details, detail assemblies and parts at the prices fixed by
the manufacturing units and enjoy commissions paid by the latter. The
principals and the agents must sign agency contracts according to the
provisions of the Commercial Law.
Where the enterprises having registered for
implementation of the tax preference policy authorize or entrust the import to
other enterprises, they shall not be entitled to the tax preference
policy."
2.3. To replace Point 6 with the following new
one:
"6. Making payment of the whole value of
imported goods lots entirely via bank by the mode of payment through
irrevocable letters of credit (L/C)."
2.4. To add the following Point 7:
"7. The enterprises must ensure the
standards of motorcycle-manufacturing and/or assembling enterprises, as
certified by the Ministry of Industry."
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To replace Point 4 with the following new one:
"4. For cases where the enterprises have
invested and manufactured by themselves a number of details in the detail assemblies,
whose localization rates are specified in Appendix 2, 3, 4, 5 or 6, issued
together with Circular No. 92/TTLT/BTC-BCN-TCHQ of November 20, 2001, they may
declare by themselves the localization rates of such details but must ensure
that the rates of the values of the manufactured details are compatible with
the values of the detail assemblies and that the localization rates of the
details must not exceed the localization rates prescribed for such detail
assemblies.
For example: According to the appendix, the
localization rate prescribed for rear shock absorbers is 1.8%. An enterprise
has invested and manufactured springs by itself. The value of such a spring
accounts for 20% of the value of the rear shock absorber. In this case, the
enterprise may declare the localization rate of the rear shock absorber’s
spring manufactured by itself as follows: 1.8% x 20% = 0.36%. Where an
enterprise can manufacture the whole rear shock absorber, it shall apply the
localization rate of 1.8%.
4. To amend and supplement Section VII of
Circular No. 92/TTLT/BTC-BCN-TCHQ as follows:
4.1. To replace Point 1 with the following new
one:
"1. Procedures and dossiers for
registration of implementation of the tax preference policy:
In order to enjoy the tax preference policy, the
motorcycle-manufacturing and/or -assembling enterprises must submit to the
Ministry of Finance four sets of dossier for registration of implementation of
the tax preference policy according to the localization rate for each type of
motorcycles or engines according to the following regulations:
1.1. The written declaration and registration of
implementation of the tax preference policy for each specific mark of
motorcycles, as guided in Appendix 1 issued together with Circular No.
92/TTLT/BTC-BCN-TCHQ of November 20, 2001.
The enterprises manufacturing and/or assembling
motorcycles and engines shall base themselves on the percentage (%) of each
detail, detail assembly or part… of motorcycles or engines of different types
prescribed in Appendices 2, 3, 4, 5 and 6 and the guidance in Sections IV and
VI of Circular No. 92/TTLT/BTC-BCN-TCHQ of November 20, 2001 and in this
Circular to make declaration and registration.
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1.2. The copy (stamped for certification as true
copy by the enterprise) of the written tax payment registration certificate of
the motorcycle-manufacturing and-assembling enterprise. For joint-venture
partners or units selling motorcycle details, detail assemblies and parts, the
enterprises must present the written certifications by the tax management
offices of the lists of motorcycle details, detail assemblies and parts already
manufactured and consumed in the year or quarter preceding the time of
registration of the implementation of the tax preference policy (according to a
set form).
1.3. The copy of the enterprise’s financial
statement of the quarter preceding the time of registration of the
implementation of the tax preference policy. Where the enterprises do business
in many domains, they must additionally submit the lists of the balances on
accounts 211, 222 and 230, clearly indicating the assets related to motorcycle
manufacturing and/or assembling activities.
1.4. The dossiers and vouchers related to the
enterprises’ direct investments in the manufacture of accessories and
components include: the list, which is attached with the copies (certified as
true copies by the enterprises), of vouchers on the purchase of machinery and
equipment for investment in the manufacture of motorcycle details, detail
assemblies and parts (invoices for their purchase from domestic enterprises;
import contracts, import declarations, vouchers on the payment for import
goods); clear declarations of the types of machinery and equipment already
purchased to manufacture which types of details, detail assemblies and parts;
actual manufacturing capacity.
1.5. Contracts for joint venture or cooperation
on manufacturing details, detail assemblies and parts, and vouchers for the
via-bank transfer of contributed cash (if capital contribution is made in
cash), or vouchers related to the contribution of capital in kind. The quantity
and value of the joint-venture partners’ machinery and equipment directly
related to the joint-venture partners’ manufacture of motorcycle details,
detail assemblies and parts.
1.6. The written certifications by the National
Industrial Property Office, under the Ministry of Science, Technology and
Environment, of the industrial designs, copyright, and/or trademarks of each
particular product. The photos of the motorcycle designs and marks registered
for implementation of the tax preference policy.
1.7. Written certifications by the Ministry of
Industry that the enterprises fully meet the criteria of the
motorcycle-manufacturing and/or -assembling enterprises (to be submitted only
for the first-time registration of implementation of the tax-preference
policy).
After 30 days as from the date of receiving the
complete dossiers, the Ministry of Finance shall, after consulting with the
inter-branch working team, issue written notices on the enterprises’
eligibility or ineligibility for implementation of the tax preference policy.
Where the enterprises are eligible, it shall clearly notify them of the
localization rates and import tax rates to be temporarily applied in the year
and the maximum quantities of motorcycle component sets they are permitted to
import for manufacturing and/or assembling motorcycles within a year
(calculated according to the calendar year (hereinafter called combined
capacity). The Ministry of Finance shall issue guiding documents on combined
capacity.
Where an enterprise manufactures and/or assembles
motorcycles for export, the quantity of motorcycle component sets imported for
assembling export products shall not be limited.
For foreign-invested enterprises, if they fail
to fully and properly fulfill their responsibilities and obligations prescribed
in the investment licenses or to voluntarily apply the regulations on combined
capacity, they may import component sets for manufacturing and/or assembling
motorcycles only within the quantities based on the combined capacity.
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The Ministry of Finance shall affix its stamp on
the four dossier sets to certify that the dossiers have been registered, then
return one set to the enterprises for import procedure clearance, and send the
stamped dossier sets and copies of its notice to:
- The Customs Department of the province or city
where the enterprise is headquartered or the nearest Customs Department for
registration of implementation of the tax preference policy.
- The Ministry of Industry for coordinated in
management.
On the basis of the localization rates and the
combined capacity notified by the Ministry of Finance and the import tax rates
based on the localization rates prescribed for the products being motorcycles
and/or engines, the customs offices shall inspect the tax calculation by the
enterprises and collect import taxes. Within 30 (thirty) days after completing
the customs procedures, the enterprises shall have to transfer the dossiers of
the import goods lots (stamped for certification by the customs offices where
the import procedures have been carried out) to the customs offices, where the
enterprises have registered for the implementation of the tax preference policy,
for the monitoring and settlement of tax according to the actual localization
rates. Where the customs office detects that the enterprise imported goods
different from those already declared by the enterprise or the importing
enterprise fails to meet the conditions specified in Section III of Circular
No. 92/TTLT/BTC-BCN-TCHQ of November 20, 2001 and Point 2 of this Circular, it
shall refuse to apply the localization rate-based import tax rate and shall
retrospectively collect the import tax as prescribed in the current import
tariff.
The enterprises shall have to declare fully the
quantity of each imported detail, detail assembly or part, calculate the tax
thereon and open import goods-monitoring registers according to the regulation
of the customs offices. The General Department of Customs shall guide the local
customs offices to monitor import goods in order to ensure both convenience for
the enterprises and strict management, preventing import tax evasion or
importing in excess of the combined capacity.
Where an enterprise imports details and parts of
products many times, but only a number of types each time, it must make
registration and final settlement with the customs office which processes the
import procedures. Within 90 (ninety) days from the date of importation of the
first goods lot, the enterprise must make final settlement with the customs
office where the import procedures are carried out and transfer the dossier set
to the customs office where it has registered for implementation of the tax
preference policy. If, within the prescribed time limit, the enterprise fails
to make the final settlement or does make the final settlement but the import
goods are incompatible with the written registration, the customs office at the
place where the goods are imported shall refuse to calculate and collect import
tax according to the localization rates for subsequent import goods lots.
Instead, it shall effect the retrospective collection of import tax at the rate
prescribed in the import tax tariff for the already imported goods lots for
which the final settlement has not yet been made.
In the course of implementation, if detecting
any violations committed by enterprises, the provincial/municipal Customs
Departments shall have to report them to the Ministry of Finance, the Ministry
of Industry and the General Department of Customs."
4.2. To replace the provision in the third em
rule, Point 2.2, Item 2 with the following:
"The list of quantities and percentages (%)
of accessories… of each specific type (mark) of motorcycles, which the
enterprises have actually imported; comparing them with the quantities and
categories of the imported ones recorded in the import goods-monitoring books
according to the regulations of the General Department of Customs; vouchers on
payment for imported goods; comparing them with the combined capacity notified
by the Ministry of Finance, determining the number of component sets imported
in excess of the capacity."
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" When effecting the final settlement, the
following details, detail assemblies and parts shall not be calculated into the
products’ localization rates:
+ Details, detail assemblies and parts bought
from units trading in components (except agents of manufacturing units).
+ Details, detail assemblies and parts bought
from units both directly manufacturing and purchasing for resale components and
accessories but failing to prove that the quantities of components and accessories
they have purchased are manufactured by themselves.
+ Details, detail assemblies and parts bought
from units other than the registered units but such is not reported to the
Finance Ministry, or from more than seven units permitted to be changed from
the registered ones.
+ Purchased components and accessories fail to
ensure the quality standards and goods labeling as prescribed at Point 1,
Section III of Circular No. 92/TTLT/BTC-BCN-TCHQ of November 20, 2001, which is
replaced at Point 2.1, Item 2 of this Circular.
5. To replace the entire Section VIII of
Circular No. 92/TTLT-BTC-BCN-TCHQ with the following new contents:
"VIII. Handling of Violations:
1. Enterprises shall be subject to the
retrospective collection of import tax at the import tax rates for motorbikes
in complete units (engines in complete units) and fined under the provisions of
the Law on Export Import and Tax Import if they commit one of the following
violations:
1.1. They have invested in the manufacture of
accessories but fail to attain the minimum localization rate of 20% from 2002
for motorcycles or their engines as prescribed at Point 1, Section III of
Circular No. 92/TTLT/BTC-BCN-TCHQ of November 20, 2001, which is replaced at
Point 2.1, Item 2 of this Circular.
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1.3. Other acts of violation and frauds in the
declaration and final settlement of import tax according to the localization
rates.
2. For the quantities of motorcycle component
sets imported in excess of the combined capacity notified by the Ministry of
Finance, apart from the retrospective collection of import tax and the fine
prescribed at Point 1, the enterprises shall also have the excessively imported
quantity of component sets deducted from the subsequent year’s combined
capacity.
3. For enterprises which have registered to
import motorcycle component sets for manufacturing and/or assembling
motorcycles for export but they have not actually exported them, they shall, in
addition to the retrospective collection of import tax, have to pay a fine five
times the retrospectively collected tax amount.
4. Where enterprises sell the imported component
sets or transfer them to other enterprises for assembling; organize the
motorcycle assembly outside the registered locations, they shall, in addition
to the retrospective collection of the import tax and the fine prescribed at
Point 1, be ineligible to enjoy the tax preference policy under this Circular.
This Circular takes effect as from March 29,
2002, the date when the Prime Minister’s Decision No. 38/ 2002/QD-TTg of March
14, 2002 on management of the manufacture, assembly and import of motorcycle
components took effect. All previous regulations contrary to this Circular
shall be annulled.
Any problems arising in the course of
implementation should be reported by organizations and individuals to the
Ministry of Finance, the Ministry of Industry and the General Department of
Customs ministries for timely settlement.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
FOR THE MINISTER OF INDUSTRY
VICE MINISTER
Nguyen Xuan Chuan
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LIST OF
PERCENTAGES OF ACCESSORIES AND DETAILS OF FOUR-STROKE PETROL ENGINES OF
MOTORCYCLES OF BETWEEN 50CC AND 125CC
(Issued together with Joint Circular No. 52/2002/TTLT-BTC-BCN of June 4,
2002 of the Ministry of Finance and the Ministry of Industry)
(Appendix 6)
Serial
number
Names of
accessories, details
Unit
Quantity
Percentage
(%)
I
Cover assembly, cylinder head
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2.29
1
Four-hole cover (cross cover),
Piece
1
0.51
2
Cover, right cylinder head side
Piece
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0,34
3
Cover, left cylinder head side
Piece
1
0.34
4
Cap, valve-adjusting hole
Piece
...
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0.20
5
Bolts, nuts, gaskets and other details
0.90
II
Cylinder head assembly
...
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11.40
6
Cylinder head
Piece
1
5.51
7
Air ventilation guide tube, inlet valve
Piece
...
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0.05
8
Air ventilation guide tube, outlet valve
Piece
1
0.05
9
Gasket, cylinder head
Piece
...
...
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0.72
10
Cylinder
Piece
1
3.50
11
Bolts, nuts, gaskets and other details
...
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1.57
III
Crank case assembly
10.34
12
Right crank case
Piece
...
...
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4.03
13
Gasket, crank case
Piece
1
0.35
14
Left crank case
Piece
...
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5.43
15
Bolts, nuts, gaskets and other details
0.53
IV
Cover of right crank case
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5.26
16
Cover, right crank case
Piece
1
3.00
17
Gasket, right crank cover
Piece
...
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0.50
18
Oil level gauge
Piece
1
0.12
19
Clutch lever
Piece
...
...
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0.10
20
Semicircle armature
Piece
1
0.87
21
Pushing metal
Piece
...
...
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0.10
22
Clutch joint
Piece
1
0.01
23
Bolts, nuts, gaskets and other details
...
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0.56
V
Cover of left crank case
4.40
24
Cover, right crank case
Piece
...
...
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2.90
25
Cover, crank case (for protecting driving
gear)
Piece
1
0.80
26
Switch assembly, indicators
Assembly
...
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0.20
27
Bolts, nuts, gaskets and other details
0.50
VI
Crank shaft assembly/piston
...
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12.76
28
Crank shaft component
Assembly
1
7.02
29
Piston ring set
Set
...
...
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2.18
30
Piston
Piece
1
2.50
31
Piston pin
Piece
...
...
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0.50
32
Bolts, nuts, gaskets and other details
0.50
VII
Clutch assembly
Assembly
...
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14.74
33
Clutch cap
Piece
1
1.03
34
Clutch plate
Piece
...
...
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1.50
35
Clutch hub
Piece
1
1.11
36
Friction plate
Piece
...
...
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1.08
37
Outer case, one-direction clutch
Piece
1
1.75
38
Transmission sprocket 17T
Piece
...
...
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1.16
39
Oil gutter
Piece
1
1.00
40
Clutch cover
Piece
...
...
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1.10
41
Steel disc
Piece
3
1.15
42
Friction disc
Piece
...
...
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1.05
43
Compression disc
Piece
1
1.15
44
Holder
Piece
...
...
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1.16
45
Bolts, nuts, gaskets and other details
Piece
3
0.50
VIII
Cam axis/valve
...
...
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5.89
46
Cam axis assembly
Piece
1
3.85
47
Decompression cam lever
Piece
...
...
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0.03
48
Valve rocker arm
Piece
2
0.23
49
Bushing, valve rocker arm
Piece
...
...
...
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0.22
50
Inlet valve
Piece
1
0.46
51
Outlet valve
Piece
...
...
...
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0.46
52
Spring outside the valve
Piece
2
0.02
53
Spring inside the valve
Piece
...
...
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0.02
54
Bolts, nuts, gaskets and other details
0.60
IX
Cam chain/cam chain adjusting structure
...
...
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2.49
55
Cam sprocket
Piece
1
0.05
56
Cam chain-tensioning lever
Piece
...
...
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0.10
57
Cam tensioning spring
Piece
1
0.10
58
Cam guide roller
Piece
...
...
...
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0.15
59
Cam guide roller pin
Piece
1
0.20
60
Cam chain
Piece
...
...
...
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1.34
61
Sealing bolt, cam chain tensioning spring
Piece
1
0.05
62
Bolts, nuts, gaskets and other details
...
...
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0.50
X
AC generation set
2.49
63
Electric steering wheel
Piece
...
...
...
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0.98
64
Spark coil
Piece
1
0.23
65
Spark chuck
Piece
...
...
...
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0.78
66
Bolts, nuts, gaskets and other details
0.50
XI
Starter clutch
...
...
...
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2.66
67
Cover, cam tensioning set
Piece
1
0.27
68
Starter chain
Piece
...
...
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1.00
69
Starter sprocket
Piece
1
0.54
70
One-direction transmission joint set
Piece
...
...
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0.65
71
Bolts, nuts, gaskets and other details
0.20
XII
Starter assembly/kick start structure
...
...
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4.68
72
Sweeping carbon brush
Piece
1
0.10
73
Starter chain sprocket
Piece
...
...
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0.15
74
Starter motor assembly
Piece
1
1.53
75
Deceleration set
Piece
...
...
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0.20
76
Deceleration sprocket
Piece
1
0.20
77
Starter sprocket
Piece
...
...
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0.23
78
Intermediary sprocket
Piece
1
0.21
79
Starter armature
Piece
...
...
...
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1.36
80
Kick spring
Piece
1
0.10
81
Kick spring retainer
Piece
...
...
...
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0.10
82
Bolts, nuts, gaskets and other details
0.50
XIII
Oil pump set
...
...
...
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1.25
83
Cushion
Piece
1
0.05
84
Oil pump body
Piece
...
...
...
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0.50
85
Oil pump cover
Piece
1
0.10
86
Inner rotor
Piece
...
...
...
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0.05
87
Outer rotor
Piece
1
0.05
88
Bolts, nuts, gaskets and other details
...
...
...
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0.50
XIV
Gear shift set structure
2.34
89
Gearshift lever
Piece
...
...
...
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0.10
90
Gearshift lever guide pin
Piece
2
0.05
91
Gearshift lever guide pin clamp
Piece
...
...
...
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0.05
92
Gearshift drum
Piece
1
0.20
93
Gearshift switch
Piece
...
...
...
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0.01
94
Neutral indicator switch
Piece
1
0.01
95
Gear drum pin
Piece
...
...
...
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0.10
96
Gear pin clip
Piece
1
0.01
97
Gearshift
Piece
...
...
...
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1.10
98
Gearshift arm
Piece
1
0.21
99
Bolts, nuts, gaskets and other details
...
...
...
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0.50
XV
Gearbox transmission assembly
11.01
100
Primary armature and gear over No. 1
Piece
...
...
...
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0.63
101
Secondary armature
Piece
1
0.64
102
Gear No. 1, upper
Piece
...
...
...
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0.90
103
Gear No. 1, under
Piece
1
0.80
104
Gear No. 2, upper
Piece
...
...
...
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0.81
105
Gear No. 2, under
Piece
1
0.81
106
Gear No. 3, upper
Piece
...
...
...
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0.88
107
Gear No. 3, under
Piece
1
0.80
108
Gear No. 4, upper
Piece
...
...
...
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0.81
109
Gear No. 4, under
Piece
1
0.81
110
Driving gear
Piece
...
...
...
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0.81
111
Spring, shift drum stopper
Piece
1
0.21
112
Shift drum stopper
Piece
...
...
...
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0.10
113
Washers, felt gaskets, bearings and other
details
2.10
XVI
Carburetor
Set
...
...
...
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6.00
Total:
100.00
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
FOR THE MINISTER OF INDUSTRY
VICE MINISTER
Nguyen Xuan Chuan
...
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...
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