This Decision corrects errors in the classification rules for exported and imported goods in Circular No. 49/2010/TT-BTC. Specifically, it changes from 'computer cases' to 'camera cases'. The Decision applies to customs units and related agencies.
要点
- The Ministry of Finance amends the error in Point a of Rule 5 of Appendix 2 of Circular No. 49/2010/TT-BTC, specifically changing from 'computer cases' to 'camera cases'.
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MINISTRY OF FINANCE ---------- NUMBER: 1519/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------------------------- HA NOI, July 2, 2010 |
Pursuant to …;
REGARDING THE CORRECTION OF CIRCULAR NO. 49/2010/TT-BTC April 12, 2010, ISSUED BY THE MINISTRY OF FINANCE GUIDING THE CLASSIFICATION AND APPLICATION OF TAX RATES FOR EXPORTED AND IMPORTED GOODS
taxes on exported and imported goods
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THE MINISTER OF FINANCE
BASED ON THE LAW ON ENACTING LEGAL DOCUMENTS NO. 17/2008/QH12 PASSED BY THE NATIONAL ASSEMBLY ON JUNE 3, 2008;
BASED ON DECREE NO. 104/2004/NĐ-CP OF THE GOVERNMENT DATED MARCH 23, 2004 ON THE OFFICIAL GAZETTE OF THE SOCIALIST REPUBLIC OF VIETNAM;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director General of the General Department of Customs,
DECISION:
Article 1. CORRECTING THE ERROR IN POINT A OF RULE 5 OF ANNEX 2 AS PROVIDED IN CIRCULAR NO. 49/2010/TT-BTC OF THE MINISTRY OF FINANCE DATED APRIL 12, 2010, GUIDING THE CLASSIFICATION AND APPLICATION OF TAX RATES FOR EXPORTED AND IMPORTED GOODS AS FOLLOWS:
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Serial number |
Printed |
CORRECTION |
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1 |
a) COMPUTER CASES, MUSIC INSTRUMENT CASES, GUN CASES, ART SUPPLY BOXES, TRAVEL CASES, AND SIMILAR CASES... |
a) CAMERA CASES, MUSIC INSTRUMENT CASES, GUN CASES, ART SUPPLY BOXES, TRAVEL CASES, AND SIMILAR CASES... |
Article 2. THIS DECISION SHALL TAKE EFFECT FROM MAY 27, 2010, AND BE AN INTEGRAL PART OF CIRCULAR NO. 49/2010/TT-BTC OF THE MINISTRY OF FINANCE DATED APRIL 12, 2010.
Article 3. THE DIRECTOR OF THE GENERAL CUSTOMS DEPARTMENT, HEADS OF UNITS UNDER THE MINISTRY OF FINANCE, AND RELATED UNITS ARE RESPONSIBLE FOR IMPLEMENTING THIS DECISION./.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - People's Procuracy of Vietnam, People's Court of Vietnam; - State Audit Agency; - Office of the Central Steering Committee for Anti-Corruption; - Ministries, agencies equivalent to ministries, and agencies under the Government; - People's Committees of provinces and centrally governed cities; - DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE; - Units under and directly affiliated with the Ministry of Finance; - Customs Departments of provinces and cities; - Official Gazette; ||| - Government website and Ministry of Finance website; - To be filed: VT, VP. |
TUQ. MINISTER DIRECTOR OF THE OFFICE (Signed) Nguyen Duc Chi |
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