Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Table-3.9 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Energy |
Relevant information
|
Table 3.9 Royalty payments on natural resources
V Natural water
No.: 2
Group or category of nature resource: Natural water used for hydroelectricity generation
Royalty tax frame (%): 2-5
Royalty tax rate (%): 5
|
Keywords
|
Energy
Natural resources
Renewable
|
|
Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§102 |
Viet Nam |
2021 |
Measures |
Other support measures, Investment measures |
Manufacturing |
Relevant information
|
3.102. An industrial zone is an area with a defined geographical boundary, specializing in the production of industrial goods and providing services for industrial production, established according to the conditions specified in the Decree. Industrial zones include EPZs [54] and industrial parks (including eco-industrial parks). [55]
[54] An EPZ is an industrial zone that specializes in the production of exports, the provision of services for export production, and export activities, and is established according to the conditions, orders, and procedures applicable to public zones regulations in this Decree. The EPZ is separated from the outside area according to regulations applicable to non-tariff zones in the Law on Export Tax and Import Tax.
[55] An industrial park is an area eligible for investment incentives and is entitled to preferential policies applicable to geographical areas on the list of geographical areas with difficult socio-economic conditions under the Investment Law.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§111 |
Viet Nam |
2021 |
Measures |
Other support measures, Investment measures |
Manufacturing |
Relevant information
|
3.111. Viet Nam seeks to attract investment in cleaner production and efficient use of resources by creating a new type of industrial zone, named eco-industrial parks, for the purpose of economic, environmental, and social benefits. Currently, there are three pilot eco-industrial parks; the Government encourages existing industrial zones to transform into eco-industrial parks.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§117 |
Viet Nam |
2021 |
Measures |
Tax concessions, Investment measures |
Agriculture, Energy, Manufacturing, Other |
Relevant information
|
3.117. The 2014 Investment Law sets out the eligibility criteria and sectors for investment incentives. [63] In general, incentives are accorded to new projects (excluding mergers and acquisitions), although expansions of projects not previously benefitting from incentives may be granted incentives under specific conditions. (...).
[63] Encouraged sectors in the Investment Law are high tech, (...) , renewable energies, (...) processing of agricultural and aquatic products and related biotechnology products, waste management, (...).
|
Keywords
|
Bio
Energy
Renewable
Waste
|
|
Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§120 |
Viet Nam |
2021 |
Measures |
Loans and financing |
Forestry |
Relevant information
|
3.120. Over the years, the Viet Nam Development Bank has financed numerous programmes and projects assigned by the Government [69], and provided credit guarantees for SMEs to receive loans from commercial banks. Eligible projects are announced each period, and the VDB prepares internal procedures for the appraisal of its lending decisions.
[69] Examples of these funding activities are the construction of canals, afforestation, power generation, (...) The Government entrusted the VDB with the disbursement and management of official development assistance (ODA) loans, which related to 380 projects with a total commitment of USD 13.8 billion at the end of 2019.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§123 |
Viet Nam |
2021 |
Measures |
Tax concessions |
Energy |
Relevant information
|
3.123. There are also industry-specific incentives, (...). Between 2017 and 2019, solar-power projects benefitted from lower corporate income tax, exemption on import duties, lower land rents, and a selling price of electricity generated above the average retail price. Currently, a support programme for wind-power energy offers similar benefits for projects between 2019 and 2021.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§127 |
Viet Nam |
2021 |
Measures |
Technical regulation or specifications |
All products/economic activities |
Relevant information
|
3.127. During the review, (...) new laws on environmental protection and construction also were enacted and have some impact on technical standards in these fields.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§129 |
Viet Nam |
2021 |
Measures |
Technical regulation or specifications |
All products/economic activities |
Relevant information
|
3.129. Several ministries are responsible for standards, technical regulations, conformity assessment procedures, and other measures related to technical requirements. These include (...) [the Ministry of] Natural Resources and Environment; (...).
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§131 |
Viet Nam |
2021 |
Measures |
Other measures |
Manufacturing |
Relevant information
|
3.131. (...) During the review period, four specific trade concerns (STCs) were raised in the Committee.(...) another concerned the vehicle type approval certificates and emission, quality, and safety inspection for every lot of imported cars [84], (...).
[84]WTO documents G/TBT/N/VNM/116 of 7 March 2018; G/TBT/N/VNM/116/Add.1 of 25 November 2019; G/TBT/N/VNM/116/Add.2 of 28 April 2020; and G/TBT/N/VNM/140 of 6 April 2019, notifying Decree No. 116/2017/ND-CP on business requirements for manufacturing, assembly and imports of automobiles, automobiles' warranty, and maintenance services.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§132 |
Viet Nam |
2021 |
Measures |
Technical regulation or specifications |
Energy, Manufacturing |
Relevant information
|
3.132. The 2006 Law on Standards and Technical Regulations remains the main legal basis for standards and technical regulations and seeks to promote harmonization of national standards with international ones. (...) The main laws, decrees, and decisions by the Prime Minister that cover standards and technical regulations are listed in Table A3.8. Besides these, some ministerial circulars and ministerial decisions provide guidance on the implementation of laws, decrees, and Prime Minister's decisions. [87]
[87] A number of ministerial circulars were issued during the review period to promulgate particular standards and technical regulations, including (...) MOST Circular No. 22/2015/TT-BKHCN promulgating and implementing the national technical regulation on gasoline, diesel fuel, and biofuel.
|
Keywords
|
|
|