Circular No. 151/1999/TT-BTC of December 30, 1999, amending the conditions on time limit for considering the reimbursement (or non-collection) for import tax prescribed in the finance Ministry's Circular No.172/1998/TT-BTC of December 22, 1998 đã được thay thế bởi Circular No. 87/2004/TT-BTC of August 31, 2004 guiding the implementation of export tax, import tax và được áp dụng kể từ ngày 30/09/2004.
Nội dung toàn văn Circular No. 151/1999/TT-BTC of December 30, 1999, amending the conditions on time limit for considering the reimbursement (or non-collection) for import tax prescribed in the finance Ministry's Circular No.172/1998/TT-BTC of December 22, 1998
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THE MINISTRY
OF FINANCE |
OF |
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No.151/TT-BTC |
, December 30, 1999 |
CIRCULAR
AMENDING THE CONDITIONS ON TIME LIMIT FOR CONSIDERING THE REIMBURSEMENT (OR NON-COLLECTION) FOR IMPORT TAX PRESCRIBED IN THE FINANCE MINISTRY'S CIRCULAR NO.172/1998/TT-BTC OF DECEMBER 22, 1998
Pursuant to the Law on import Tax and Export
Tax of December 26, 1991 and the Law amending and supplementing a number of
articles of the Law on Import Tax and Export Tax of July 5, 1993; Law
No.04/1998/QH10 of May 20, 1998; Decree No.54/CP of August 28, 1993; Decree
No.94/1998/ND-CP of November 17, 1998 of the Government detailing the
implementation of the Law on Import Tax and Export Tax and the Laws amending
and supplementing a number of articles of the Law on Import and Export Tax;
Pursuant to the Government's Official Dispatch No.1434/CP-KTTH of December 5,
1998 and the Government Officier's Official Dispatch No.4600/VPCP-KTTH of October
8, 1999 on import tax reimbursement;
After consulting with the Ministry of Trade and the General Department of Customs, the Ministry of Finance hereby guides the amendment of the conditions on time limit for considering the reimbursement (or non-collection) of import tax as prescribed at Point 1.k and Point 1.1, Item I, Section E of the Finance Ministry's Circular No.172/1998/TT-BTC of December 22, 1998 as follows:
- Goods that are actually re-imported into within the maximum time limit of one year from the date of actual export.
- Goods re-exported to foreign countries within the maximum time limit of one year from date of actual import.
This Circular takes effect after st, 1999. The earlier provisions contrary to this Circular now are all annulled.
The Ministry of Finance requests the ministries, the ministerial-level agencies, the agencies attached to the Government, the People's Committees of the provinces and centrally-run cities to guide the relevant units in the unified implementation of this Circular. In the course of implementation, if any problems arise, the concerned units should promptly report them to the Ministry of Finance for study and settlement.
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FOR THE MINISTER OF FINANCE |
