This Decision issues a new export tax schedule to replace the old one from January 1, 1999. The tax schedule applies to all export goods declarations registered with customs authorities.
Các điểm cốt lõi
- All organizations and individuals exporting goods must use the new tax schedule for customs declaration from January 1, 1999.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces legal risks for businesses when using the new tax schedule.
- Negative impact: Time is required for businesses and individuals to become familiar with the new tax schedule.
❓ Câu hỏi thường gặp
When does the new tax schedule take effect?
The new tax schedule takes effect from January 1, 1999.
Who must use this new tax schedule?
All organizations and individuals exporting goods must use this new tax schedule for customs declaration.
How does the new tax schedule replace the old one?
The new tax schedule completely replaces the old tax schedule, taking effect from January 1, 1999.
How long is the adaptation period for the new tax schedule?
The adaptation period is not specified in the document, but businesses and individuals need time to adapt to the new tax schedule.
How does the new tax schedule come into force?
The new tax schedule comes into force from January 1, 1999 and applies to all export goods declarations registered with customs authorities.
Toàn văn
Pursuant to …;
Regarding the issuance of the export tax rate schedule
_________________________
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
Pursuant to the Prime Minister's Decision No. 853/1997/CT-TTg dated October 11, 1997 on combating smuggling under new circumstances;
Pursuant to the tax rate framework stipulated in the Export Tax Schedule according to the List of Goods Subject to Tax issued together with Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council; amended and supplemented by Resolutions No. 174NQ/UBTVQH9 dated March 26, 1994, No. 290 NQ/UBTVQH9 dated September 7, 1995, No. 293 NQ/UBTVQH9 dated November 8, 1995, and No. 416 NQ/UBTVQH9 dated August 5, 1997 of the Standing Committee of the National Assembly 9;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax, Import Tax No. 04/1998/QH10 dated May 20, 1998 of the National Assembly;
At the proposal of the Director General of the General Department of Taxation and after consulting relevant agencies;
DECISION:
Article 1. Issuing the Export Tax Schedule attached hereto.
Article 2. The Export Tax Schedule issued herein replaces the current Export Tax Schedule and shall take effect and be applied to all Export Declaration Forms for goods registered with Customs authorities starting from January 1, 1999.
(Signed)
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