Title: Decision 31/2015/QD-TTg on allowance of baggage, movables, gifts, donations and sample goods that qualify for tax exemption, tax exemption consideration and non-taxable status

Type: Decision

Issuing Agency: Prime Minister

Responsible Agency: Relevant Agencies

Issuing Date: 04-08-2015

 

Applicable entities

1. Tax-exempt baggage: Arriving passengers.

2. Movables:

a) Overseas people sent to Vietnam for work or official tasks;

b) Vietnamese organizations or civilians coming back to Vietnam after terminating their work or term in office from abroad;

c) Vietnamese expatriates permitted to obtain their permanent residence registration in Vietnam;

d) Vietnamese expatriates being intellects, experts, skilled workers returning to Vietnam to work for more than one year at the invitation of Vietnam’s government agencies.

3. Gifts, donations and sample goods: Vietnamese citizens (except for Vietnamese people residing in overseas countries).

4. Customs authorities, customs officers and other government agencies performing their assigned functions and duties to manage baggage and commodities being movables, gifts, donations and sample products.

For further details, Please see a reference translation  at http://hethongphapluatvietnam.com/decision-no-31-2015-qd-ttg-dated-august-4-2015-allowance-of-baggage-movables-gifts-donations-and-sample-goods-that-qualifies-for-tax-exemption-tax-exemption-consideration-and-non-taxable-status.html

 

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