Ministry of Industry - 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

Trả lời:

Thực hiện theo Khoản 2 Điều 64 Thông tư số 38/2015/TT-BTC ngày 25/3/2015 của Bộ Tài chính:

Căn cứ quy định của pháp luật Việt Nam và nội dung thoả thuận trong hợp đồng gia công, việc xử lý nguyên liệu, vật tư dư thừa, phế liệu, phế phẩm, máy móc, thiết bị thuê, mượn để gia công được thực hiện như sau:

a) Bán tại thị trường Việt Nam.

b) Xuất khẩu trả ra nước ngoài.

c) Chuyển sang thực hiện hợp đồng gia công khác tại Việt Nam.

d) Biếu, tặng tại Việt Nam.

đ) Tiêu huỷ tại Việt Nam.

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