The Regulation on imported raw materials, supplies and components exempt from import tax directly serving the production of information technology products, digital content, software

On 31/12/2022, the Ministry of Information and Communications issued Circular No. 25/2022/TT-BTTTT stipulating the determination of imported raw materials, supplies and components exempt from import tax directly serving the production of information technology products, digital content, software.

Accordingly, the Circular stipulates the determination of imported raw materials, supplies and components exempt from import tax in direct service of the production of information technology products, digital content and software specified in Clause 21, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government amending and supplementing a number of articles of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government regulating a number of articles and measures to implement the Law on Import Tax and Export Tax.

The subjects of application are: Taxpayers according to the provisions of the Law on Import Tax and Export Tax; Customs authorities, customs officers; organizations and individuals have rights and obligations related to imported goods; agencies and organizations involved in the implementation of the provisions of the Law on Import Tax and Export Tax and guiding documents.

The raw materials, supplies and components exempt from import tax for the production of information technology products, digital content and software must be:

- The imported raw materials, supplies and components directly serving for the production of products on the List of software, hardware and electronic products specified in Circular No. 09/2013/TT-BTTTT dated 08 April 2013 of the Minister of Information and Communications promulgating the list of software, hardware and electronic products and Circular No. 20/2021/TT-BTTTT dated December 3, 2021 of the Minister of Information and Communications amending and supplementing Circular No. 09/2013/TT-BTTTT dated April 8, 2013 of the Minister of Information and Communications promulgating the list of software, hardware and electronic products; or on the list of digital content products as prescribed by the Ministry of Information and Communications. Based on the development situation and management policy in each period, the Ministry of Information and Communications will update and adjust the lists accordingly.

- It is not on the list of machines, equipment, raw materials, supplies and components for the telecommunications - information technology industry, digital content and software that can be produced domestically in Appendix 8 to this Circular No. 05/2021/TT-BKHDT dated August 17, 2021 of the Minister of Planning and Investment promulgating the list of machinery, equipment, spare parts, specialized means of transport, raw materials and supplies, semi-finished products that can be produced domestically.

Dossiers and procedures for tax exemption shall comply with the provisions of Articles 30 and 31 of the Government's Decree No. 134/2016/ND-CP dated September 1, 2016 detailing a number of articles and measures to implement the Law on Import Tax and Export Tax (amended and supplemented in Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government amending and supplementing a number of articles of Decree No. 134/2016/ Decree-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Import Tax and Export Tax).

The Circular takes effect from February 15, 2023.

Source: Ngoc Hung