Quyết định 16/2000/QD-BTC

DECISION

AMENDING THE IMPORT TAX RATES FOR A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2711 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organization of the Ministry of Finance;
Pursuant to the tax rate bracket stipulated in the Import Tariff according to the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of the Law on Import Tax and Export Tax;
After consulting with the Ministry of Trade in Official Dispatch No. 0697/TM-XNK of February 15, 2000 and the Government Pricing Commission in Official Dispatch No. 113/BVGCP of February 15, 2000;
At the proposal of the General Director of Tax,

DECIDES:

Article 1.- To amend the preferential import tax rates for a number of commodity items under Heading 2711 specified in Decision No. 100/1999/QD-BTC of August 28, 1999 of the Minister of Finance into new ones as follows:

Article 2.- This Decision takes effect and applies to all import declarations already submitted to customs authorities as from February 20, 2000. The earlier stipulations which are contrary to this Decision are now annulled.