Decision No. 02/2002/QD-BTC of the Minister of Finance amending the preferential import tax rate for certain two-wheeled motorcycle parts, effective from January 20, 2002. Specific items are listed in the Appendix attached to this Decision.
Đối tượng áp dụng
Enterprises importing two-wheeled motorcycle parts
Các điểm cốt lõi
- Enterprise → shall pay the preferential import duty at the new tax rate specified in the Appendix attached to this Decision.
- The commodity code group → applies only to specific items listed in the Appendix, not to all items within that commodity code group.
- Effective date → begins on January 20, 2002.
- This Decision → abolishes previous regulations inconsistent with this Decision.
- The tax rate → has been adjusted upward, specifically detailed in the Appendix attached to this Decision.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps balance the domestic motorcycle market.
- Negative impact: Increases the tax burden on enterprises importing parts, which may lead to higher product costs.
❓ Câu hỏi thường gặp
What is the new tax rate?
The new tax rate is specified in the Appendix attached to this Decision. Specifically, enterprises need to refer to the Appendix to know the specific tax rate for each item.
When does this Decision take effect?
This Decision takes effect and is applied from January 20, 2002.
Does the commodity code group apply to all items within that group?
No, it only applies to specific items listed in the Appendix attached to this Decision. Other items within the same commodity code group are not affected.
What were the old regulations like?
Previous regulations inconsistent with this Decision have been abolished, therefore enterprises must comply with the new regulations stipulated in this Decision.
How many types of two-wheeled motorcycle parts have their tax rates adjusted?
The specific number of types of two-wheeled motorcycle parts whose tax rates have been adjusted is not mentioned in the text, only that specific items are listed in the Appendix attached to this Decision.
Toàn văn
DECISION OF THE MINISTER OF FINANCE
Regarding the determination of import tax rates for certain
two-wheeled motorbike parts
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Commodity Groups issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Tenth Session;
Pursuant to Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax, Import Tax No. 04/1998/QH10 dated May 20, 1998;
Pursuant to the guidance of the Prime Minister in Circular No. 938/Chính phủ-KTTH dated October 18, 2001 of the Government on domestic production policy for motorcycles;
After consulting the opinions of relevant Ministries and Agencies and following the proposal of the Director General of the General Department of Taxation;
DECISION:
Article 1: Amend the preferential import tax rates for certain two-wheeled motorbike parts in the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 of the Minister of Finance, to new import tax rates as specified in the Appendix of the List of Two-Wheeled Motorbike Parts Subject to Increased Import Taxes issued together with this Decision.
The commodity code groups listed in this Decision apply only to specific items named in the Appendix accompanying this Decision, not to all items within those commodity code groups.
Article 2: The preferential import tax rates for two-wheeled motorbike parts specified in the Appendix accompanying this Decision shall take effect and be applied to import declarations submitted to customs authorities from January 20, 2002.
All previous regulations contrary to this regulation are hereby abolished./.
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