Decision No. 04/1999/QD/BTC of the Ministry of Finance amends the import tax rate for television-shaped light bulbs, specifically cathode-ray tubes used in flat or high-tech cylindrical television receivers from 30% to 20%. This decision takes effect from February 1, 1999.
적용 범위
Customs authorities and enterprises importing television-shaped light bulbs.
핵심 사항
- Enterprises importing television-shaped light bulbs, specifically cathode-ray tubes used in flat or high-tech cylindrical television receivers must pay a tax rate of 20% instead of 30%.
- This decision takes effect from February 1, 1999.
🌐 이 문서의 사회적 영향
- Importing enterprises will reduce their tax costs and increase profits.
- End consumers may benefit if product prices decrease due to enterprise price adjustments.
❓ 자주 묻는 질문
What is the new tax rate?
The new tax rate for television-shaped light bulbs, specifically cathode-ray tubes used in flat or high-tech cylindrical television receivers, is 20%.
When does this decision take effect?
This decision takes effect from February 1, 1999.
Which enterprises are affected?
Enterprises importing television-shaped light bulbs, specifically cathode-ray tubes used in flat or high-tech cylindrical television receivers will be affected.
What previous regulations are abolished?
This decision abolishes previous regulations inconsistent with this decision, specifically the 30% tax rate for the aforementioned type of television-shaped light bulbs.
Is the new tax rate applicable to all types of television-shaped light bulbs?
No, the new tax rate only applies to the specific type of television-shaped light bulbs in subheadings 854011 and 854012, which are flat or high-tech cylindrical television receivers.
전문
Pursuant to …;
Regarding the amendment of the import tax rate for television-shaped light bulbs
____________________________
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;
Pursuant to 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 rates framework stipulated in the Import Tax Tariff Schedule accompanying Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998;
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 Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
DECISION:
Article 1: Amend the import tax rate for the television-shaped light bulb item specified in the Preferential Import Tax Tariff Schedule issued with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 of the Minister of Finance, which has been amended by Decision No. 1950/1998/QĐ/BTC dated December 26, 1998 of the Minister of Finance, to the new import tax rate as follows:
|
Code Number |
Description of Group, Item |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
||
|
Group |
Subgroup |
|||
|
8540 8540 |
11 12 |
00 00 |
- Cathode ray tubes for radio and television receivers, including video test tubes: -- Color type -- Black and white or monochrome type other than color type Specifically: + Type belonging to subheading 854011, 854012 flat or high-tech flat cylindrical type |
30 30 20 |
Article 2: This Decision shall take effect and be applied to all customs declarations for imported goods registered with the Customs authorities from February 1, 1999 onwards. Abolish previous regulations that conflict with this Decision.
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT
Vice Minister
(Signed)
Pham Van Trong
관계도
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