Decision No. 13/2008/QD-BTC of the Ministry of Finance amends the preferential import tax rate for passenger cars, to be applied from the date of publication in the Official Gazette plus fifteen days.
Đối tượng áp dụng
Customs authorities and enterprises importing passenger cars.
Các điểm cốt lõi
- Customs authorities → shall apply the new tax rate for passenger cars according to the List attached to this Decision.
- Enterprises importing passenger cars → may reduce or increase their import costs depending on the new tax rate, applicable from the date of publication in the Official Gazette plus fifteen days.
🌐 Tác động xã hội từ văn bản này
- Enterprises will save on import costs if the new tax rate is lower than before.
- Consumers may see a reduction in the price of passenger cars if enterprises pass on the benefits to customers.
❓ Câu hỏi thường gặp
What is the new tax rate?
The new tax rate is specified in the List attached to this Decision, which is not detailed in the text.
When does this Decision take effect?
This Decision takes effect and applies to import declarations registered with the Customs authorities after fifteen days from the date of publication in the Official Gazette.
Who is responsible for applying the new tax rate?
The Customs authorities are responsible for applying the new tax rate for passenger cars according to this Decision.
How much can enterprises reduce the import costs of passenger cars?
Details about the cost reduction are not provided in the text and depend on the comparison between the new tax rate and the previous rate.
What benefits will consumers gain from this Decision?
Consumers may see a reduction in the price of passenger cars if enterprises pass on the benefits to customers based on the new tax rate.
Toàn văn
Pursuant to …;
Regarding the amendment of the preferential import tax rate for passenger cars
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff Schedule according to the list of taxable goods groups and tax rate ranges for each group. The Preferential Import Tariff Schedule according to the list of taxable goods groups and preferential tax rate ranges for each group;
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THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tax Schedule according to the list of taxable goods groups and the tax rate framework for each group, the Preferential Import Tax Schedule according to the list of taxable goods groups and the preferential tax rate framework for each group;
Pursuant to Decree No. 149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating 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. Amending the preferential import tax rate for passenger cars as specified in Decision No. 106/2007/QD-BTC dated December 20, 2007 of the Minister of Finance to the new preferential import tax rate as provided in the List attached hereto.
Article 2. This Decision shall take effect and be applied to import declaration forms registered with customs authorities after fifteen days from the date of publication in the Official Gazette.
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