This Decision amends and supplements the minimum purchase price at the border gate for calculating import tax for German-manufactured IFA-W50 trucks produced before 1990 with a carrying capacity from 4.5 tons to under 5.5 tons. The new price applies to imported consignments registering customs declarations from November 1, 1998.
适用范围
Taxpayer, Customs Authority
要点
- The taxpayer must use the minimum purchase price at the border gate of 5,500 USD per German-manufactured IFA-W50 truck produced before 1990 with a carrying capacity from 4.5 tons to under 5.5 tons to calculate the import tax.
- The Customs Authority uses the amended minimum purchase price at the border gate to determine the taxable value for corresponding imported consignments.
- This Decision only applies to imported consignments registering customs declarations from November 1, 1998 onwards.
- The minimum purchase price at the border gate used to calculate the import tax must comply with the regulations of the Ministry of Finance.
- This Decision replaces the previous minimum purchase price at the border gate for the aforementioned type of vehicle.
🌐 本文件的社会影响
- The taxpayer will have to recalculate the import tax for corresponding consignments according to the new price, thereby affecting the import costs.
- The Customs Authority has additional legal basis to determine the taxable value more accurately.
❓ 常见问题
What is the minimum purchase price at the border gate for German-manufactured IFA-W50 trucks produced before 1990 with a carrying capacity from 4.5 tons to under 5.5 tons?
The minimum purchase price at the border gate is 5,500 USD per unit.
When does this Decision apply to imported consignments?
This Decision applies to all imported consignments registering customs declarations from November 1, 1998.
How does the Customs Authority use the minimum purchase price at the border gate?
The Customs Authority uses the minimum purchase price at the border gate to determine the taxable value for corresponding imported consignments.
How does this Decision replace the previous regulation on the minimum purchase price at the border gate?
This Decision replaces the previous minimum purchase price at the border gate for the aforementioned type of vehicle.
What must the taxpayer do when importing corresponding consignments?
The taxpayer must use the minimum purchase price at the border gate of 5,500 USD per unit to calculate the import tax.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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NUMBER: 1481/1998/QT-BTC |
HA NOI, OCTOBER 26, 1998 |
Pursuant to …;
DECISION NO. 1481/1998/QT-BTC OF OCTOBER 26, 1998 ISSUED BY THE MINISTER OF FINANCE ON AMENDING AND SUPPLEMENTING THE MINIMUM PURCHASE PRICE AT THE PORT OF ENTRY FOR CALCULATING IMPORT DUTIES IN THE PRICING TABLE ISSUED ACCORDING TO DECISION NO. 590A/1998/QT/BTC OF APRIL 29, 1998 OF THE MINISTER OF FINANCE
THE MINISTER OF FINANCE
BASED ON THE AUTHORITY AND PRINCIPLES OF DETERMINING PRICES FOR CALCULATING EXPORT TAXES AND IMPORT TAXES AS PROVIDED FOR IN ARTICLE 7 OF DECREES NO. 54/CP OF AUGUST 28, 1993 OF THE GOVERNMENT GUIDING THE IMPLEMENTATION OF THE LAW ON EXPORT TAXES AND IMPORT TAXES AND THE LAW AMENDING AND COMPLEMENTING CERTAIN PROVISIONS OF THE LAW ON EXPORT TAXES AND IMPORT TAXES;
BASED ON PART II OF CIRCULAR NO. 72A TC/TCT OF AUGUST 30, 1993 OF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREES NO. 54/CP OF AUGUST 28, 1993 OF THE GOVERNMENT; AND LETTER NO. 3696 TC/TCT OF SEPTEMBER 23, 1998 OF THE MINISTRY OF FINANCE;
AFTER DISCUSSING WITH THE GENERAL DEPARTMENT OF CUSTOMS,
DECISION:
Article 1. AMEND AND SUPPLEMENT THE MINIMUM PURCHASE PRICE AT THE PORT OF ENTRY FOR THE FOLLOWING ITEMS SO THAT TAX COLLECTING AUTHORITIES CAN USE THEM AS A BASIS TO DETERMINE THE PRICES FOR CALCULATING IMPORT TAXES FOR SIMILAR ITEMS IN THE PRICING TABLE OF MINIMUM PURCHASE PRICES AT THE PORT OF ENTRY FOR CALCULATING IMPORT TAXES ISSUED ACCOMPANYING DECISION NO. 590A/1998/QT/BTC OF APRIL 29, 1998 OF THE MINISTER OF FINANCE:
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Serial number |
Goods Name |
Unit of Measurement |
Tax calculation price (USD) |
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1 |
IFA-W50 TRUCKS MANUFACTURED IN GERMANY BEFORE 1990 (WITH A LOAD CAPACITY FROM 4.5 TONS TO UNDER 5.5 TONS) |
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Article 2. THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO ALL IMPORT SHIPMENTS REGISTERED WITH CUSTOMS AUTHORITIES FROM NOVEMBER 1, 1998.
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Pham Van Trong (Signed) |
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