• Effective: Expired
  • Effective Date: 28/03/2006
  • Expiry Date: 15/09/2006
THE MINISTRY OF FINANCE
Number: 12/2006/QĐ-BTC
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Ha Noi , March 03, 2006

DECISION

Adjusting the preferential import tax rates of a number of accessories and spare parts of electric and refrigerating products for domestic use

THE MINISTER OF FINANCE

Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Tax and Export Tax;

Pursuant to the National Assembly Standing Committee's Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket for each commodity group and the Preferential Import Tariffs according to the list of taxable commodity groups and the preferential tax rate bracket for each commodity group;

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;

Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;

At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend the preferential import tax rates of a number of accessories and spare parts of electric and refrigerating products for domestic use specified in the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003, which were amended in Decision No. 90/2004/QD-BTC of November 25, 2004, into new ones provided for in the lists enclosed herewith.

Article 2.- This Decision takes effect and applies to customs declarations of imported goods registered with customs offices 15 days after its publication in "CONG BAO."

KT. BỘ TRƯỞNG
Thứ trưởng

(Signed)

 

Truong Chi Trung

File Attachment
 

This div, which you should delete, represents the content area that your Page Layouts and pages will fill. Design your Master Page around this content placeholder.