Nội dung toàn văn Decision No. 24/2013/QD-TTg amending and supplementing clause 1 article 1 of the
|
THE PRIME MINISTER |
SOCIALIST REPUBLIC OF VIET NAM |
|
No. 24/2013/QD-TTg |
Hanoi, May 03, 2013 |
DECISION
AMENDING AND SUPPLEMENTING CLAUSE 1 ARTICLE 1 OF THE DECISION NO. 36/2011/QD-TTG OF JUNE 29, 2011 ON ISSUING IMPORT TAX RATE FOR USED CARS FROM 15 SEATS OR LESS
Pursuant to the Law on Government Organization dated December 25, 2001;
Pursuant to the Law on Export and Import Tax dated June 14, 2005;
Pursuant to the Government’s Decree No. 87/2010/ND-CP dated August 13, 2010 detailing a number of articles of the Law on Import Duty and Export Duty;
At the proposal of the Minister of Finance;
The Prime Minister promulgates the Decision amending and supplementing clause 1 article 1 of the Decision No. 36/2011/QD-TTg of June 29, 2011 on issuing import tax rate for used cars from 15 seats or less,
Article 1. To amend and supplement Clause 1 Article 1 of the Decision No. 36/2011/QD-TTg of June 29, 2011 on issuing import tax rate for used cars from 15 seats or less as follows:
“1. For cars from 09 seats or less (including driver) with the cylinder capacity of under 1,500cc:
|
Description
|
Under headings in Preferential Import Tariffs |
Unit of calculation |
Tax level (USD) |
|
- Less than 1,000cc |
8703 |
Car |
5,000.00 |
|
- Between 1,000cc and 1,500cc |
8703 |
Car |
10,000.00 |
Article 2. Implementation provisions
1. This Decision takes effect on June 20, 2013.
2. Ministers, heads of ministerial-level agencies, heads of Government-attached agencies, the provincial/municipal People’s Committees, relevant agencies and units shall have to implement this Decision.
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THE PRIME
MINISTER |
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