Circular No. 131-TC/VP of 1996 of the Ministry of Finance amends certain errors in the Minimum Import Tax Price List issued together with Decision No. 975-TC/QD/TCT, concerning items such as wine, tobacco, and other goods. This document applies to tax management agencies and customs.
Đối tượng áp dụng
["Ministries", "Ministries equivalent to Ministries", "Government Agencies", "People's Committees of provinces and centrally governed cities", "Provincial Departments of Finance, Taxation Bureaus, Customs Bureaus of provinces and centrally governed cities"]
Các điểm cốt lõi
- The Ministry of Finance corrects errors in the Minimum Import Tax Price List issued together with Decision No. 975-TC/QD/TCT regarding the issuance of the Minimum Purchase Price List at the border for calculating import taxes.
- Items subject to amendment include wine, spirits, tobacco leaves with and without stems removed, specific price list entries, Honda LS 125 motorcycles produced in specific years, and ASEAN and Taiwan-made office desks.
- These amendments aim to ensure accurate information about the items and the minimum purchase price at the border for calculating import taxes.
🌐 Tác động xã hội từ văn bản này
- To enable customs and tax authorities to apply the correct tax rate for each type of goods.
- Citizens and businesses are provided with accurate information on the minimum purchase price at the border for calculating import taxes.
❓ Câu hỏi thường gặp
Đang cập nhật.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NO. 131 TC/VP ON DECEMBER 17, 1996
REGARDING CORRECTING DECISION NO. 975 TC/QĐ/TCT
Respectfully submitted to: - Ministries, ministerial-level agencies, and government-affiliated agencies. Government.
- Provincial People's Committees under the Central Government
Respectfully submitted to: - Provincial Departments of Finance, Taxation Bureaus, Customs Bureaus.
centrally governed city
Due to typographical errors, some items were incorrectly printed in the Minimum Import Tariff Price List issued together with Decision No. 975 TC/QĐ/TCT dated October 29, 1996, of the Minister of Finance regarding the issuance of the Minimum Purchase Price List at the border for calculating import tariffs.
The Ministry of Finance hereby corrects and announces the following for the knowledge of relevant agencies and units:
| Page - Line | Incorrectly Printed | Corrected to |
| 1 | 2 | 3 |
| Page 6, Line 1 | Wine | Wine (bottled type) |
| Page 6, Line 8 | Spirits | Spirits (bottled type) |
| Page 8, Line 9 | Tobacco leaves separated from stems | Tobacco leaves separated from stems, produced in Zimbabwe |
| Page 8, Line 10 | Tobacco leaves not separated from stems | Tobacco leaves not separated from stems, Staff working for the Project on a part-time basis will be compensated according to current regulations, while staff working under labor contracts will be paid from the Project's operational budget. The Director of the Project Management Board decides on the allocation and specific duties of staff grouped into teams.produced in India |
| Page 13, Line 2 | - 650 - 16/10pr | Delete entire line |
| Page 23, Line 4 | 160,00 | 220,00 |
| Page 23, Line 8 | 130,00 | 70,00 |
| Page 71, Line 10 | Honda LS 125 produced 90-95 | Honda LS 125 produced 1989-1991 |
| Page 80, Line 11 | Office desks excluding detachable drawers (produced in ASEAN, Taiwan) | Office desks without detachable drawers (produced in ASEAN, Taiwan) |
| Page 80, Line 9 | + Size (1.2 x 0.6) m | + Size less than (1.2 x 0.6) m |
| Page 80, Line 7 | + Size (1.2 x 0.6) m | + Size greater than (1.2 x 0.6) m |
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