This Decision of the Ministry of Finance suspends the implementation of Decision No. 146/2002/QD-BTC on import duties for automobiles and spare parts, applicable to importing enterprises. Notably, it maintains the current import tax rates from January 1, 2003.
Các điểm cốt lõi
- All relevant organizations and individuals must suspend the implementation of Decision No. 146/2002/QD-BTC on the import tax rate for automobiles, spare parts, and components until a new decision is issued.
- The application of names, codes, and import tax rates for automobiles, spare parts, and components in the Import Tariff Preferential List from January 1, 2003, shall continue to be implemented according to the current regulations.
- The suspension of the implementation of Decision No. 146/2002/QD-BTC takes effect from the date this Decision is signed.
- Relevant organizations and individuals must continue to implement the current regulations on import duties until a new decision is issued by the Ministry of Finance.
- Suspending the implementation of Decision No. 146/2002/QD-BTC does not affect the effectiveness of other related laws and regulations concerning import duties.
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| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Decision No. 163/2002/QD-BTC | Hanoi, December 27, 2002 |
DECISION OF THE MINISTER OF FINANCE
Regarding the suspension of the implementation of Decision No. 146/2002/QD-BTC dated December 4, 2002 of the Minister of Finance on amending the name, import tax rate for automobiles, automobile spare parts, and components in the Preferential Import Tariff Schedule
THE MINISTER OF FINANCE
Pursuant to 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. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax and Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
After seeking guidance from the Prime Minister:
Pursuant to …;
Article 1: Suspend the implementation of Decision No. 146/2002/QD-BTC dated December 4, 2002 of the Minister of Finance on amending the name, code number, import tax rate for automobiles, automobile spare parts, and components in the Preferential Import Tariff Schedule until a new decision is issued.
The application of the name, code number, and import tax rate for automobiles, automobile spare parts, and components in the preferential import tariff schedule from January 1, 2003 shall continue to be implemented according to current regulations.
Article 2:This Decision takes effect from the date of issuance./.
| Place of Receipt: | THE MINISTER OF FINANCE |
|
- Central Party Committee Office - National Assembly Office, President's Office - PROSECUTION SERVICE OF THE SUPREME PEOPLE'S PROSECUTORATE, SUPREME PEOPLE'S COURT - Ministries, ministerial-level agencies, and agencies under the Government. - People's Committees, Provincial Departments of Finance and Prices, Provincial Tax Services of centrally governed cities. - General Departments, Bureaus, Institutes, Commissions under the Ministry of Finance. - Representatives of the State Tax Administration in southern provinces. - To be filed: Office (Taxation, Legal Affairs; General Department of Taxation (Legal Affairs, Administrative Affairs 3)). |
Nguyen Sinh Nhat Tan NGUYEN SINH HUNG |
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