• Effective: Effective
  • Effective Date: 22/12/2005
THE MINISTRY OF FINANCE
Number: 88/2005/QĐ-BTC
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Ha Noi , December 01, 2005
DECISION

DECISION

Amending the preferential import tax rates applicable to motor vehicles used for cargo transport and of a gross vehicle weight not exceeding 5 tons, or of a gross vehicle weight exceeding 45 tons

THE MINISTER OF FINANCE

Pursuant to the Tariff according to the List of import tax-liable commodity groups promulgated together with the Xth National Assembly Standing Committee's Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, which was amended and supplemented under the XIth National Assembly Standing Committee's Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, amending and supplementing the Tariff according to the List of import tax-liable commodity groups;

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 Finance Ministry;

Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998, detailing the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;

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

DECIDES:

Article 1.- To amend the preferential import tax rates applicable to motor vehicles used for cargo transport and of a gross vehicle weight (G.V.W.) not exceeding 5 tons or of a G.V.W exceeding 45 tons under heading No. 8704 of the Preferential Import Tariffs (including Table I and Table II) promulgated together with the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003, into new ones specified in the List of amended preferential import tax rates promulgated together with this Decision.

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

KT. BỘ TRƯỞNG
Thứ trưởng

(Signed)

 

Truong Chi Trung

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