This Decision amends and supplements the minimum purchase price at the border gate for calculating import tax for German IFA-W50 trucks produced before 1990 (with a carrying capacity from 4.5 tons to under 5.5 tons), set at 5,500,000 USD per unit, applicable from November 1, 1998.
Các điểm cốt lõi
- The tax collection authority shall use the minimum purchase price at the border gate of 5,500,000 USD per unit to determine the import tax calculation price for German IFA-W50 trucks produced before 1990 (with a carrying capacity from 4.5 tons to under 5.5 tons).
- Conditions for application → This Decision only applies to imported consignments declared to customs authorities starting from November 1, 1998.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps ensure fairness and accuracy in calculating import taxes, preventing abuse of the minimum purchase price to evade taxes.
- Negative impact: May cause difficulties for businesses in complying with new regulations on the minimum purchase price.
❓ Câu hỏi thường gặp
When is the minimum purchase price at the border gate applied?
The minimum purchase price at the border gate is applied from November 1, 1998.
Which agency is responsible for determining the import tax calculation price?
The tax collection authority is responsible for using the minimum purchase price at the border gate to determine the import tax calculation price.
For which type of vehicle is the minimum purchase price applied?
The minimum purchase price of 5,500,000 USD per unit is applied to German IFA-W50 trucks produced before 1990 (with a carrying capacity from 4.5 tons to under 5.5 tons).
Does this Decision apply to all imported goods?
No, this Decision only applies to German IFA-W50 trucks produced before 1990 (with a carrying capacity from 4.5 tons to under 5.5 tons).
Which agencies were involved in issuing this Decision?
This Decision was issued by the Minister of Finance following consultations with the General Department of Customs.
Toàn văn
Pursuant to …;
OF THE MINISTER OF FINANCE NO. 1481/1998/QD-BTC
DATE OCTOBER 26, 1998 REGARDING AMENDMENTS AND SUPPLEMENTS
TO THE MINIMUM PURCHASE PRICE AT THE PORT OF ENTRY FOR CALCULATING IMPORT DUTIES
IN THE PRICING TABLE ISSUED ACCOMPANYING DECISION
NO. 590A/1998/QD-BTC DATE 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 PROVIDING GUIDELINES FOR 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. AMENDING AND SUPPLEMENTING THE MINIMUM PURCHASE PRICE AT THE PORT OF ENTRY FOR THE ITEMS LISTED BELOW, SO THAT TAX COLLECTION AUTHORITIES CAN USE THEM AS A BASIS TO DETERMINE THE PRICES FOR CALCULATING IMPORT TAXES FOR SIMILAR ITEMS IN THE MINIMUM PURCHASE PRICE TABLE AT THE PORT OF ENTRY FOR CALCULATING IMPORT TAXES ISSUED ACCOMPANYING DECISION NO. 590A/1998/QD/BTC OF APRIL 29, 1998 OF THE MINISTER OF FINANCE:
|
Serial number |
Goods Name |
Unit of Measurement |
Tax calculation price (USD) |
|
1 |
IFA-W50 TRUCKS MANUFACTURED IN GERMANY UPTO 1990 (WITH A LOAD CAPACITY FROM 4.5 TONS TO UNDER 5.5 TONS) |
|
|
Article 2. THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO ALL IMPORT LOTS REGISTERED WITH THE CUSTOMS AUTHORITY FROM OCTOBER 1, 1998.
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