Decision No. 115/2008/QD-BTC adjusts preferential import tariff rates for certain groups of goods in the Preferential Import Tariff Schedule, effective from December 21, 2008. This decision abolishes preferential import tariff rates for specific subcategories of goods.
Đối tượng áp dụng
Taxpayer, customs authority
Các điểm cốt lõi
- The taxpayer must comply with the new preferential import tariff rates for certain groups of goods adjusted according to the List attached to this Decision (Article 1).
- Preferential import tariff rates applicable to subcategories 72.07, 72.13, 72.14, and 72.15 are abolished as of December 21, 2008 (Article 2).
- Customs declarations for imported goods registered with the customs authority must comply with the new preferential import tariff rates from December 21, 2008.
- This Decision does not specify particular preferential import tariff rates, only adjusting and abolishing some existing rates.
- The customs authority must update and implement the new List attached to this Decision.
🌐 Tác động xã hội từ văn bản này
- The taxpayer will be affected by changes in preferential import tariff rates, which may increase or decrease import costs.
- The customs authority needs to update and strictly follow the new regulations to ensure accurate tax collection.
- This adjustment helps align more closely with international economic conditions and facilitates trade activities.
❓ Câu hỏi thường gặp
When does Decision No. 115/2008/QD-BTC take effect?
This Decision takes effect from December 21, 2008.
Which subcategories have their preferential import tariff rates abolished?
Subcategories 72.07, 72.13, 72.14, and 72.15 have their preferential import tariff rates abolished.
What should taxpayers do when this Decision takes effect?
Taxpayers must comply with the new preferential import tariff rates for certain groups of goods according to the List attached to this Decision.
What should the customs authority do when this Decision takes effect?
The customs authority must update and strictly follow the new regulations to ensure accurate tax collection.
Does Decision No. 115/2008/QD-BTC adjust specific preferential import tariff rates?
No, this Decision only adjusts and abolishes some existing preferential import tariff rates without specifying new ones.
Toàn văn
|
MINISTRY OF FINANCE ------------- NUMBER: 115/2008/QT-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ----------------------------------- HA NOI, December 9, 2008 |
Pursuant to …;
REGARDING THE ADJUSTMENT OF THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN GROUPS OF GOODS IN THE LIST OF PREFERENTIAL IMPORT DUTIES
một số nhóm mặt hàng trong Biểu thuế nhập khẩu ưu đãi
-----------------------------
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
BASED ON RESOLUTION NO. 295/2007/NQ-UBTVQH12 OF SEPTEMBER 28, 2007 OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY ON THE ISSUANCE OF THE EXPORT TAX LIST ACCORDING TO THE CATEGORY OF GOODS SUBJECT TO TAX AND THE TAX RATES FOR EACH CATEGORY OF GOODS, THE LIST OF PREFERENTIAL IMPORT DUTIES ACCORDING TO THE CATEGORY OF GOODS SUBJECT TO TAX AND THE PREFERENTIAL RATES FOR EACH CATEGORY OF GOODS;
BASED ON DECREE NO. 149/2005/NĐ-CP OF DECEMBER 8, 2005 OF THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW ON EXPORT TAXES AND IMPORT TAXES;
BASED ON DECREE NO. 77/2003/NĐ-CP OF JULY 1, 2003 OF THE GOVERNMENT ON THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. ADJUST THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN GROUPS OF GOODS AS PROVIDED IN DECISION NO. 106/2007/QĐ-BTC OF DECEMBER 20, 2007 OF THE MINISTER OF FINANCE TO NEW RATES OF PREFERENTIAL IMPORT DUTY AS SET OUT IN THE ATTACHED LIST AND APPLY TO CUSTOMS DECLARATIONS FOR IMPORTED GOODS REGISTERED WITH CUSTOMS AUTHORITIES FROM DECEMBER 21, 2008.
Article 2ABOLISH THE RATE OF PREFERENTIAL IMPORT DUTY APPLIED TO GOODS BELONGING TO SUB-CATEGORIES 72.07, 72.13, 72.14, AND 72.15 IN LIST E ANNEX 1 ISSUED ACCORDING TO DECISION NO. 106/2007/QĐ-BTC MENTIONED ABOVE.
Article 3. THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE./.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - Supreme People's Procuracy, Supreme People's Court; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - People's Committees of provinces and centrally governed cities; - DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE; - Units under and directly affiliated with the Ministry of Finance; - Customs Departments of provinces and cities; - Official Gazette; ||| - Government website and Ministry of Finance website; - FILE COPY: VT, VPCST (CST2). |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Do Hoang Anh Tuan |
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