Decision No. 53/2004/QD-BTC of June 15, 2004 re-adjust the preferential import tax rates for a number of iron and steel commodities đã được thay thế bởi Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff. và được áp dụng kể từ ngày 15/09/2006.
Nội dung toàn văn Decision No. 53/2004/QD-BTC of June 15, 2004 re-adjust the preferential import tax rates for a number of iron and steel commodities
THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
No. 53/2004/QD-BTC |
Hanoi, June 15, 2004 |
DECISION
RE-ADJUST THE PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF IRON AND STEEL COMMODITIES
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No.86/2002/ND-CP of November 5,
2002 defining the functions, tasks, powers and organizational structures of the
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 Tax Table for the List of Import Tax-Liable Goods, issued
together with the Xth National Assembly Standing Committee’s
Resolution No.63/NQ-UBTVQH10 of October 10, 1998, which was amended and
supplemented under the XIth National Assembly Standing Committee’s
Resolution No.399/2003/NQ-UBTVQH11 of June 19, 2003 on amendment and
supplementation of the Tax Table for the List of Import Tax-Liable Goods;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CP of November
17, 1998 detailing the implementation of the Law Amending and Supplementing a
Number of Articles of Import Tax and Export Tax Law No.04/1998/QH10 of May 20,
1998;
Pursuant to Official Dispatch No.469/VPCP-KTTH of June 10, 2004 announcing the
Prime Minister’s directing opinions on steel prices and import tax on steel;
At the proposals of the director of the Tax Policy Department and the director
of the Price Management Department,
DECIDES:
Article 1.- To issue together with this Decision a List of a number of iron and steel commodities and their preferential import tax rates. For “mechanical manufacturing steel”, the preferential import tax rate specified in Section 6, Table II issued together with the Finance Minister’s Decision No.110/2003/QD-BTC of July 25, 2003 shall apply.
For import goods on the List of goods for implementation of the Agreement on Common Effective Preferential Tariffs of ASEAN countries, the tax rates prescribed in the Government’s Decree No.78/2003/ND-CP of July 1, 2003 shall apply under the guidance in the Finance Minister’s Circular No.78/2003/ND-CP of July 1, 2003 which promulgates vietnams list of commodities and their tax rates for the implemen-tation of asean countries agreement on common effective preferential tariff (CEPT) for the 2003-2006 period">64/2003/TT-BTC of July 1, 2003.
Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette and applies to all import goods declarations submitted to customs offices as from July 1, 2004./.
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FOR THE FINANCE MINISTER |