On September 11th, 2021, the Government issued Resolution No. 106/2021/NQ-CP guiding tax policies for imported goods that support Covid-19 prevention and control, whereby:
- If the imported goods by Vietnamese organizations and individuals are for supporting the Government, the Ministry of Health, the city, provincial People’s Committees, the city, provincial Vietnam Fatherland Front Committee in serving Covid-19 prevention and control, they shall be applied the import and VAT tax policies as imported goods in the case of humanitarian aid, non-refundable aid.
According to in-effect legal regulations, goods imported in the case of humanitarian aid, non-refundable aid are not subjected to the import tax and VAT on imported goods.
This Resolution takes effect from the signing date.
