Decision No. 176/2003/QD-BTC of the Minister of Finance issues the amended and supplemented price list for export and import goods, replacing previous decisions. This decision takes effect from the date of publication in the Official Gazette.
要点
- Customs authorities apply the new price list to calculate taxes on imported goods.
- The tax calculation prices for goods in this decision replace the old prices from the two previous decisions and additional decisions by local Customs Departments.
🌐 本文件的社会影响
- Positive impact: Reduces the tax burden on businesses when tax calculation prices are adjusted appropriately.
- Negative impact: Businesses need time to adapt to the new price list and may face difficulties in customs management and declaration.
❓ 常见问题
When does the new price list take effect?
The new price list takes effect from the date of publication in the Official Gazette.
How do the tax calculation prices for imported goods change?
The tax calculation prices for goods in this decision replace the old prices, which were established and supplemented by local Customs Departments.
Do previous decisions remain effective?
Previous regulations contrary to this Decision shall be abolished.
What is the adaptation period for businesses?
Businesses have 15 days from the date of publication of the decision in the Official Gazette to adapt to the new price list.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding: Issuing the amended price list to supplement the price list issued together with Decision No. 149/2002/QD/BTC dated December 9, 2002; Decision No. 88/2003/QD-BTC dated July 16, 2003 of the Minister of Finance
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THE MINISTER OF FINANCE
- On the basis of the authority and principles for determining the tax value of export goods and import goods as stipulated in Article 7 of Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
- At the proposal of the Director General of the General Department of Customs.
Pursuant to …;
Article 1. Issued together with this Decision is the amended and supplemented price list for the price list issued together with Decision No. 149/2002/QD-BTC dated December 9, 2002; Decision No. 88/2003/QD-BTC dated July 16, 2003 of the Minister of Finance. The tax value of goods issued together with this Decision replaces the tax value of similar goods issued in the aforementioned two Decisions and additional price decisions established by local Customs offices.
Article 2. This Decision shall take effect and be applied to import declaration forms submitted to customs authorities after 15 days from the date of publication in the Official Gazette. Previous provisions contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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