Nội dung toàn văn Decision No. 27/2006/QD-BTC of April 17, 2006, adjusting the import tax rate of goods items under subheading 8501.40.20
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 27/2006/QD-BTC | Hanoi, April 17, 2006 |
DECISION
ADJUSTING THE IMPORT TAX RATE OF GOODS ITEMS UNDER SUBHEADING 8501.40.20
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee's Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, on the issuance of the export tariff according to the list of taxable goods categories and the tax rate bracket for each goods category, and the preferential import tariff according to the list of taxable goods categories and the preferential tax rate bracket for each goods category;
Pursuant to the Government's Decree No. 86/2002/ ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies;
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 Ministry of Finance;
Pursuant to the Government's Decree No. 149/ 2005/ND-CP of December 8, 2005, guiding in detail the enforcement of the Law on Import Tax and Export Tax;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To adjust the preferential import tax rate of goods items under subheading 8501.40.20 defined at Appendix I to the Finance Minister's Decision 12/ 2006/QD-BTC of March 3, 2006, to the new rate of 30% (thirty per cent).
Article 2.- This Decision takes effect and applies to customs clearance forms for imported goods registered at customs offices 15 days after its publication in "CONG BAO."
| FOR THE FINANCE MINISTER |
