Decision No. 193/2000/QÐ-BTC on replacing the export tax tariff; amending and supplementing the name and tax rate of certain groups of goods in the preferential import tax tariff.

DECISION OF THE MINISTER OF FINANCE

Regarding the replacement of the Export Tax Tariff; amending and supplementing the name and tax rate of some groups of goods in the Import Tax Tariff for Preferential Treatment

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THE MINISTER OF FINANCE

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;

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;

Based on the tax rate framework stipulated in the Export Tax Tariff 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. 31NQ/UBTVQH9 dated March 9, 1993; No. 174NQ/UBTVQH9 dated March 26, 1994; No. 290NQ/UBTVQH9 dated September 7, 1995; and No. 416NQ/UBTVQH9 dated August 5, 1997 of the Standing Committee of the National Assembly, term 9; and the Import Tax Tariff according to the List of Goods Subject to Tax issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, term 10;

Based on Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax; 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 Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998 of the National Assembly;

After considering the opinions of relevant Ministries and Sectors and based on the proposal of the General Director of the General Department of Taxation;

DECISION:

Article 1: Replacing the Export Tax Tariff issued together with Decision No. 67/1999/QĐ-BTC dated June 24, 1999, amended by Decision No. 131/1999/QĐ-BTC dated November 1, 1999 of the Minister of Finance with the new Export Tax Tariff issued together with this Decision.

Article 2: Amending and supplementing the name and tax rate of some groups of goods specified in the Import Tax Tariff for Preferential Treatment issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 and the Lists amending and supplementing the name and tax rate of some groups of goods in the Import Tax Tariff for Preferential Treatment issued together with Decisions No. 05/1999/QĐ-BTC dated January 16, 1999; No. 38/1999/QĐ-BTC dated April 3, 1999; No. 67/1999/QĐ-BTC dated June 24, 1999; No. 139/1999/QĐ-BTC dated November 11, 1999; No. 41/2000/QĐ-BTC dated March 17, 2000; and No. 91/2000/QĐ-BTC dated June 2, 2000 of the Minister of Finance with the new name and tax rate specified in the List amending and supplementing the name and tax rate of some groups of goods in the Import Tax Tariff for Preferential Treatment issued together with this Decision.

Article 3: This Decision shall take effect and be applied to export declaration forms submitted to customs authorities from December 15, 2000; and shall take effect and be applied to import declaration forms submitted to customs authorities from January 1, 2001. All previous regulations contrary to this Decision are hereby abolished./.

To be sent to:         CERTIFIED BY THE MINISTER OF FINANCE

- The Central Party Office     DEPUTY MINISTER

- NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT

- The Supreme People's Procuracy, Supreme People's Court Pham Van Trong

人民最高法院

- Ministries, ministerial-level agencies, and agencies

under the Government

- Provincial People's Committees, Departments of Finance, Taxation Bureaus in provinces and centrally governed cities

under direct central jurisdiction

- Departments, Bureaus, Directorates, Institutes, units

under the Ministry of Finance

- Representatives of the General Department of Taxation in southern provinces

- FILED WITH: SECRETARIAT (LEGAL AFFAIRS, TAXATION)

GENERAL DEPARTMENT OF REVENUE (LEGAL AFFAIRS, DEPARTMENT 3)

ANNEX

EXPORT TAX TARIFF

(Issued together with Decision No. 193/2000/QĐ-BTC dated December 5, 2000)

of the Minister of Finance)