Thông tư 28/2013/TT-BTC

CIRCULAR

ADJUSTING IMPORT TAX RATES FOR USED CARS SPECIFIED IN CLAUSE 1, ARTICLE 1 OF THE DECISION NO. 36/2011/QD-TTG OF JUNE 29, 2011, OF THE PRIME MINISTER

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

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 26, 2006, detailing implementation of the Commercial Law;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decision No. 36/2011/QD-TTg of June 29, 2011, of the Prime Minister, promulgating import tax rates for used cars of 15 seats or less,

At the proposal of the General Directorate of General Department of Customs;

The Ministry of Finance promulgates the Circular amending clause 1, Article 1 of the Decision No. 36/2011/QD-TTg of June 29, 2011, of the Prime Minister on promulgating import tax rates for used cars of 15 seats or less,

Article 1. To adjust import tax rates for cars of 9 seats or less (including driver) with a cylinder capacity of under 1,500 cc specified in clause 1, Article 1 of the Decision No. 36/2011/QD-TTg of June 29, 2011, of the Prime Minister into the new absolute import duty rates as follows:

Article 2. Import taxes rates that are not adjusted in this Circular shall comply with the Decision No. 36/2011/QD-TTg of June 29, 2011, of the Prime Minister.

Article 3. This Circular takes effect after 45 days as from the date of its signing.