Decision No. 140/2003/QĐ-BTC assigns the General Department of Customs to decide on tax exemptions, reductions, refunds, and price differences for exported and imported goods in accordance with the provisions of the law. The decision takes effect from September 1, 2003.
要点
- The Director of the General Department of Customs → decides on tax exemptions, reductions, refunds, and price differences for exported and imported goods.
- The decision takes effect from September 1, 2003.
🌐 本文件的社会影响
- Positive impact: Helps businesses save tax costs, increases flexibility in tax management.
- Negative impact: May cause difficulties for tax control and supervision by competent authorities.
❓ 常见问题
Who does this decision apply to?
The decision applies to the General Department of Customs to decide on tax exemptions, reductions, refunds, and price differences for exported and imported goods.
What authority does the Director of the General Department of Customs have?
The Director of the General Department of Customs has the authority to decide on tax exemptions, reductions, refunds, and price differences for exported and imported goods in accordance with the provisions of the law.
When does this decision take effect?
The decision takes effect from September 1, 2003.
Which decision does this decision revoke?
Decision No. 70/1999/QĐ-BTC dated July 6, 1999 regarding the delegation and decentralization of authority to the General Department of Taxation to handle certain issues related to export taxes, import taxes, special consumption taxes, and surcharges on exported and imported goods.
Are there specific provisions regarding the levels of tax exemptions, reductions, and refunds?
Not specified in the text. The decision only assigns the General Department of Customs to decide according to the provisions of the law.
全文
DECISION
Regarding the delegation to the General Department of Customs to decide on exemptions, reductions, refunds, and price differences for exported and imported goods
___________________________
THE MINISTER OF FINANCE
- Based on Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
- Based on Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
- Pursuant to Decree No. 96/2002/ND-CP dated November 19, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of the General Department of Customs;
- Pursuant to the Export Tax Law and Import Tax Law adopted by the National Assembly on December 26, 1991; the Law Amending and Supplementing Certain Provisions of the Export Tax Law and Import Tax Law adopted by the National Assembly on July 5, 1993; the Law Amending and Supplementing Certain Provisions of the Export Tax Law and Import Tax Law No. 04/1998/QH10 dated May 20, 1998; Decree No. 54/CP dated August 28, 1993; Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Export Tax Law, Import Tax Law, and the Law Amending and Supplementing Certain Provisions of the Export Tax Law and Import Tax Law;
- Pursuant to the Special Consumption Tax Law No. 05/1998/QH10 dated May 20, 1998; Decree No. 84/1998/ND-CP dated October 12, 1998 detailing the implementation of the Special Consumption Tax Law; the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law dated June 26, 2003;
- Pursuant to the Value Added Tax Law No. 02/1997/QH9 dated May 10, 1997; Law No. 07/2003/QH11 dated June 17, 2003 amending and supplementing certain provisions of the Value Added Tax Law;
- Considering the proposal of the Director of the Tax Policy Department, the Director of the General Department of Customs, and the Director of the Cadre Organization Department.
Pursuant to …;
Article 1. Delegates the Director of the General Department of Customs to decide on exemptions, reductions, refunds, and price differences for exported and imported goods in accordance with the law.
Article 2. This Decision takes effect from September 1, 2003. The Decision No. 70/1999/QD-BTC dated July 6, 1999 regarding the delegation and decentralization to the General Department of Taxation to handle certain issues related to export tax, import tax, special consumption tax, and surcharges on exported and imported goods is hereby abolished.
Article 3. The Director of the General Department of Customs, the Director of the Cadre Organization Department, the Heads of relevant units, and the Director of the Ministry of Finance's Office shall be responsible for implementing this Decision.
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