Decision No. 131/1999/QD-BTC amends and supplements the names and export tax rates for certain items in the tax schedule. Effective from November 1, 1999.
Key points
- The Minister of Finance → amends and supplements the names and export tax rates for certain items in the tax schedule according to the amended and supplemented list of this Decision
- Customs authorities → apply the new provisions from November 1, 1999
- Export goods declaration forms → must comply with the new provisions from November 1, 1999
🌐 Social impact of this document
- Export enterprises will bear higher or lower tax burdens depending on the item and the new tax rate
- Citizens may be affected by increased product costs if enterprises pass the value of the tax onto final costs
❓ Frequently asked questions
What are the new export tax rates for the amended items?
This Decision only specifies the amendments and supplements to the names and tax rates for certain items in the tax schedule. Specific details about the new tax rates should refer to the amended and supplemented list under this Decision.
What must export enterprises do to comply with the new regulations?
Enterprises must adjust the export goods declaration forms from November 1, 1999, according to the new names and tax rates specified.
Does this Decision apply to all items?
No, it only applies to those items amended and supplemented in the list of this Decision.
Is there a specific deadline related to implementing the new regulations?
This Decision takes effect from November 1, 1999, and applies to all export goods declaration forms submitted from this date.
When were the previous regulations abolished?
Previous regulations were abolished immediately upon the effectiveness of this Decision from November 1, 1999.
Full text
Pursuant to …;
Regarding the amendment and supplementation of the name and export tax rate for certain items in the export tax tariff schedule
_______________________
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 tax rate framework stipulated in the Export Tariff Schedule according to the List of Goods Subject to Tax promulgated together with Resolution No. 537a/NQ/HĐNN8 dated February 22, 1992 of the State Council; amended and supplemented by Resolutions No. 31/NQ/UBTVQH9 dated March 9, 1993 of the Standing Committee of the National Assembly, term 9;
Pursuant to Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Tax, Import Tax, and the Law Amending and Supplementing Certain Provisions of the Law on Export Tax, Import Tax;
DECISION:
Article 2. This Decision shall take effect and be applied to all Export Declaration Forms submitted to Customs authorities from November 1, 1999 onwards. All previous regulations contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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