What is an application form for an investment incentive certificate? What is an application form for an investment incentive certificate? Application for the latest investment incentive certificate? Instructions for drafting the application form for the latest investment incentive certificate? How to apply for the latest investment incentive certificate? Some investment incentives?
Investors participating in business investment activities can receive investment incentive policies prescribed by the State. So, how are the application forms and procedures for applying for an investment incentive certificate specified? Here, Duong Gia Law would like to share the latest regulations on procedures for granting investment incentive certificates to our readers:
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1. What is an application form for an investment incentive certificate?
An application form for an investment incentive certificate is an application form made to apply for an investment incentive certificate. The application form clearly states the information of the business agency, the investment content, the number of employees used…
2. What is an application form for an investment incentive certificate?
An application form for an investment incentive certificate shall be sent together with the application for an investment incentive certificate to the competent authority for the purpose of applying for an investment incentive certificate.
3. Application for the latest investment incentive certificate:
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
_________________
… (first) …,day … month … five …
APPLICATION FOR INVESTMENT PRIORITY CERTIFICATE
Dear: … (2) …
Name of business establishment: …
– Headquarters: …
– Telephone: Fax: …
– Certificate of Business Registration / Business License No. … issued by … (3) … issued on … month … …
Carrying out / intending to implement investment projects … (4) … according to investment decision/ Investment License No. … issued by … (5) … dated … month … year …
– Total investment capital of the project: … million VND.
– Investment sector: …
– Location of project implementation: …
– Technological factors: …
– Using the average number of employees in the year: … people.
– Intended to start construction on … month … year …; completed and put into operation on…month…year…
Proposing … (2) …issuance of investment incentive certificates with the following incentives:
… (6) …
Commitment to properly and fully implement the conditions to enjoy investment incentives and incentives.
Business care representative (7)
(signed and sealed)
4. Guidelines for drafting the latest application form for an investment incentive certificate:
-(1) Enter the address.
– National title and motto;
– Application name;
– Address section: Enter the name of the agency issuing the Investment Certificate (the People’s Committee of the province or city directly under the Central Government or the Ministry of Planning and Investment).
– Name of business establishment: …
– Headquarters: …
– Telephone: Fax: …
– (3) Enter the name of the agency issuing the Business Registration Certificate or Business License.
– (4) Enter the name of the investment project
– (5) Enter the name of the agency that decides on investment or issues an investment license.
– (6) Write down specific recommendations on the level of guarantee, support and investment incentives for projects applying for incentives of production and business establishments.
– (7) Fill in the full name and title of the authorized representative of the business establishment and sign and seal (if any).
5. Procedures for applying for the latest investment incentive certificate:
Investment incentives are a way for the State to encourage investors to participate in business investment activities, in order to create favorable conditions and a healthy investment environment for investors.
Basis for application of investment incentives
Procedures for applying investment incentives are different for projects that are and are not subject to the issuance of an Investment Registration Certificate or an investment policy decision. Depending on the nature of the investment project, the investor can base to determine the procedures for applying investment incentives as follows:
For investment projects subject to issuance of investment registration certificates or investment policy decisions.
Investors shall base themselves on the contents of investment incentives specified in the Investment Registration Certificate or the written decision on investment policies to enjoy investment incentives. The basis for application of investment incentives to science and technology enterprises is the certificate of science and technology enterprise.
Investment incentives stated in the investment registration certificate and investment policy decision document include the following contents:
Subjects and conditions for enjoying investment incentives as prescribed in Article 16 of this Decree;
The basis for application of investment incentives in accordance with the provisions of the tax law and the law on land.
For investment projects that are not subject to the issuance of an Investment Registration Certificate
Investors are entitled to investment incentives if they meet the conditions for enjoying investment incentives without having to carry out procedures for issuance of an Investment Registration Certificate. In this case, the investor shall base himself on the conditions for enjoying investment incentives to determine investment incentives by himself and carry out the procedures for enjoying investment incentives at the relevant tax, financial and customs authorities. corresponding to each type of investment incentives
6. Some regulations on investment incentives:
According to the Investment Law 2020, a number of articles on investment incentives are as follows:
Article 15. Forms and subjects of application of investment incentives
1. Forms of investment incentives include:
a) Corporate income tax incentives, including the application of corporate income tax rates lower than the normal tax rates for a definite term or for the entire duration of the investment project; tax exemption, tax reduction and other incentives in accordance with the law on corporate income tax;
b) Exemption from import tax on goods imported to create fixed assets; raw materials, supplies and components imported for production in accordance with the law on import and export tax;
c) Exemption or reduction of land use levy, land rent and land use tax;
d) Accelerated depreciation, increased deductible expenses when calculating taxable income.
2. Objects eligible for investment incentives include:
a) Investment projects in sectors or trades eligible for investment incentives specified in Clause 1, Article 16 of this Law;
b) Investment projects in investment incentive areas specified in Clause 2, Article 16 of this Law;
c) Investment projects with a capital scale of VND 6,000 billion or more, disbursed at least VND 6,000 billion within 3 years from the date of issuance of the investment registration certificate or approval of investment policies. , at the same time having one of the following criteria: having a total revenue of at least VND 10,000 billion per year within 03 years at the latest from the year having revenue or employing more than 3,000 employees;
d) Investment project on construction of social housing; investment projects in rural areas employing 500 or more employees; investment projects using employees with disabilities in accordance with the law on people with disabilities;
dd) High-tech enterprises, science and technology enterprises, science and technology organizations; projects involving technology transfer on the list of technologies encouraged for transfer in accordance with the law on technology transfer; technology incubators, science and technology business incubators according to the provisions of the law on high technology and the law on science and technology; enterprises producing and providing technology, equipment, products and services to meet the requirements of environmental protection in accordance with the provisions of the law on environmental protection;
e) Innovative start-up investment projects, innovation centers, research and development centers;
g) Investment and business in the product distribution chain of small and medium enterprises; business investment in technical facilities to support small and medium-sized enterprises, small and medium-sized business incubators; business investment in coworking area to support
3. Investment incentives are applied to
4. Specific incentives for each type of investment incentives shall be applied in accordance with the provisions of the law on tax, accounting and land.
5. Investment incentives specified at Points b, c and d, Clause 2 of this Article do not apply to the following investment projects:
a) Investment projects on mineral exploitation;
b) Investment projects on production and trading of goods and services subject to excise tax according to the provisions of the Law on Special Consumption Tax, except for projects on production of cars, aircraft and yachts;
c) Investment projects to build commercial houses in accordance with the law on housing.
6. Investment incentives are applied for a limited time and on the basis of the investor’s project performance. Investors must meet the conditions for enjoying incentives as prescribed by law during the time of enjoying investment incentives.
7. Investment projects that satisfy the conditions for enjoying different levels of investment incentives, including investment incentives as prescribed in Article 20 of this Law, shall be eligible for the highest investment incentives.
8. The Government shall detail this Article.
Article 16. Sectors and trades eligible for investment incentives and geographical areas eligible for investment incentives
1. Industry and trades eligible for investment incentives include:
a) High-tech activities, hi-tech supporting industrial products, research and development activities, and production of products formed from scientific and technological results in accordance with the law on science; and technology;
b) Producing new materials, new energy, clean energy, renewable energy; produce products with added value of 30% or more, energy-saving products;
c) Manufacture of electronic products, key mechanical products, agricultural machines, automobiles, auto parts; shipbuilding;
d) Manufacturing products on the list of supporting industry products prioritized for development;
dd) Producing information technology products, software, digital content;
e) Cultivation and processing of agricultural, forestry and aquatic products; planting and protecting forests; making salt; fishing and fisheries logistics services; production of plant varieties, animal breeds and biotechnology products;
g) Collect, treat, recycle or reuse waste;
h) Investment in development, operation and management of infrastructure works; develop public passenger transport in urban areas;
i) Pre-school education, general education, vocational education, higher education;
k) Medical examination and treatment; production of drugs, medicinal ingredients, drug preservation; scientific research on preparation technology and biotechnology for the production of new drugs; manufacture of medical equipment;
l) Investing in physical training and sports facilities for people with disabilities or professionals; protect and promote the value of cultural heritage;
m) Investing in geriatric and psychiatric centers, treating patients infected with Agent Orange; centers for the elderly, disabled, orphans and homeless children;
n) People’s credit funds, microfinance institutions;
o) Producing goods, providing services to create or participate in value chains or clusters.
2. Areas eligible for investment incentives include:
a) Areas with difficult socio-economic conditions, areas with extremely difficult socio-economic conditions;
b) Industrial parks, export processing zones, high-tech zones, economic zones.
Article 17. Procedures for application of investment incentives
Pursuant to the subjects specified in Clause 2, Article 15 of this Law, the written approval of the investment policy (if any), the Certificate of investment registration (if any), and other relevant laws, Investors determine investment incentives by themselves and carry out procedures for enjoying investment incentives at tax offices, financial agencies, customs offices and other competent agencies corresponding to each type of investment incentives. .
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