Secretariat TPR |
WT/TPR/S/411/REV.1 |
S-Table-3.16 |
Kyrgyz Republic |
2021 |
Measures |
Tax concessions |
Not specified |
Relevant information
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Table 3.16 VAT exemptions on imported goods, works, and services
Tax code reference: 257
Good, work, or service: Materials used to assist after the consequences of natural disasters, armed conflicts
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Keywords
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Secretariat TPR |
WT/TPR/S/411/REV.1 |
S-Table-3.16 |
Kyrgyz Republic |
2021 |
Measures |
Tax concessions |
Energy |
Relevant information
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Table 3.16 VAT exemptions on imported goods, works, and services
Tax code reference: 257
Good, work, or service: Specialized goods and equipment intended for the construction of energy installations based on the use of renewable energy
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Keywords
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Secretariat TPR |
WT/TPR/S/411/REV.1 |
S-3§127 |
Kyrgyz Republic |
2021 |
Measures |
Tax concessions |
Energy |
Relevant information
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3.127. The Kyrgyz Republic has not made a notification of subsidies under Article 25 of the SCM Agreement since 2010. Available evidence suggests that various types of financial incentives exist, notably under the tax regime.
e. The production of electricity from renewable sources benefits from exemptions from corporate income tax and VAT.
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Box-1.1 |
Viet Nam |
2021 |
Measures |
Tax concessions |
Services |
Relevant information
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Box 1.1 Fiscal measures introduced to support the economy and counter the effects of the COVID-19 pandemic
Fiscal measures
The Government introduced a fiscal support package (Decree No. 41/2020/ND-CP of 8 April 2020 on Extending the Deadlines of Tax and Land Rental Fee Payments for Companies, Individuals, and Business Households (Taxpayers) Affected by COVID-19). The main measures include:
• deducting 30% of the environmental protection tax on jet fuel from August to December 2020
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-2§83 |
Viet Nam |
2021 |
Trade Policy Framework |
Tax concessions, Investment measures |
Energy, Forestry, Other |
Relevant information
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2.83. To stimulate private investment, the current legal framework allows for the granting of investment incentives (Chapter 3 of the Investment Law), including reductions in enterprise income taxes, exemptions from import duties on supplies and components for investment projects, and exemptions or reductions of land rentals or use levies. Selected activities [72] are eligible for investment incentives, as well as projects located in industrial zones and economic zones (Section 3.2.4). Also, supporting industries might benefit from preferences in investment credits, land and water surface rents, and VAT rates.
[72] Activities eligible for investment incentives include high-tech activities; production of clean and renewable energy; (...) forest planting and protection; waste management; (...) and biotechnology production.
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Keywords
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Bio
Clean
Conservation
Energy
Forest
Renewable
Waste
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§50 |
Viet Nam |
2021 |
Measures |
Tax concessions |
All products/economic activities |
Relevant information
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3.50. (...) Article 9 of the Law [on Excise Tax] defines the reduction of the excise tax. It concerns taxpayers that produce excise taxable goods and face difficulties caused by natural disasters or unexpected accidents. [25]
[25] The tax reduction level is determined based on the extent of damage caused by natural disasters or unexpected accidents, not exceeding 30% of the payable tax amount in the year the damage occurs or the balance between the value of damaged assets and the received compensation.
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Keywords
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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
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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, (...).
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Keywords
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Bio
Energy
Renewable
Waste
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§123 |
Viet Nam |
2021 |
Measures |
Tax concessions |
Energy |
Relevant information
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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.
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Keywords
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Secretariat TPR |
WT/TPR/S/412/REV.1 |
S-Table-3.11 |
Argentina |
2021 |
Measures |
Tax concessions |
Energy |
Relevant information
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Table 3.11 Tax-exempt goods
HS: 7007.19.00; 7326.19.00; 8412.90.90; 8412.90.90; 8419.89.99; 8482.10.10; 8483.10.90; 8483.40.10; 8483.60.90; 8483.90.00; 8501.52.10; 8501.64.00; 8503.00.90; 8504.40.90
Description: Toughened (tempered) safety glass of a kind used in photovoltaic generators; Wind turbine blades used on wind turbines with a rated power exceeding 700 kW; Wind turbine hubs; Forged ring, of iron or steel, of a kind used to produce toothed wheels for wind turbine yaw systems (yaw ring); Finned-tube heat exchangers, of a kind used for wind turbines; Double-row radial ball bearings, of a kind used in wind turbine blades; Transmission shafts, of a kind used for wind turbines;
Gear boxes, of a kind used for wind turbines; Flexible couplings, of a kind used to connect the gear box to the generator in wind turbines; Toothed wheels, of a kind used for wind turbine yaw systems; Back-geared multi-phase AC motors, of an output exceeding 750 W but not exceeding 75 kW, of a kind used to orient the yaw drive of wind turbines; AC generators (alternators), of an output exceeding 750 kVA, of a kind used in wind turbines; Wind turbine nacelle frames, of cast iron or steel; Inverters, of a kind used in photovoltaic generators, of an output exceeding 15 kW, for a DC input voltage not exceeding 1,300 V and an AC output voltage not exceeding 2,000 V
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Keywords
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Secretariat TPR |
WT/TPR/S/412/REV.1 |
S-4§155 |
Argentina |
2021 |
Sectors |
Tax concessions |
Energy, Manufacturing |
Relevant information
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4.155. Law No. 26.093 of 19 April 2006 established the Regulation and Promotion Regime for the Sustainable Production and Use of Biofuels, which is valid for 15 years from its approval. Biofuel industry projects in Argentina owned by companies incorporated in the country and authorized exclusively for the development of the activity promoted by the Law may benefit from VAT and profits tax exemption for the acquisition of capital goods or the execution of infrastructure works corresponding to a project, for the duration of the Regime. Biodiesel and bioethanol produced by the holders of approved projects are not subject to the Liquid Fuels and Natural Gas Tax. (...)
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