This Decree amends Articles 4 and 6 of Decree No. 118 of 1946 regarding the imposition of a special guarantee on transportation industries. The new tax rate applies to motorized boats or ships carrying goods based on the value and weight of the cargo.
适用范围
Operators of motorized boats, ships, or vessels carrying goods
要点
- Operators of motorized boats, ships, or vessels carrying goods → must pay a special guarantee consisting of two parts: one part is 2 thousandths of the value of the goods (Article 1)
- One part of the special guarantee based on the weight of the goods is set at 1 dong per ton (Article 1)
- River vessels are exempt from this special guarantee (Article 2)
🌐 本文件的社会影响
- Operators of motorized boats, ships, or vessels carrying goods must bear additional financial burdens due to this special guarantee.
- Owners of river vessels benefit from the exemption of this special guarantee.
❓ 常见问题
Who is required to pay the special guarantee?
Operators of motorized boats, ships, or vessels carrying goods
What is the rate of the special guarantee tax?
2 thousandths of the value of the goods and 1 dong per ton of the weight of the goods.
Which vessels are exempt from the special guarantee?
River vessels (barques de rivières)
全文
DECREE
Issuing a special surcharge on transportation sectors to amend Articles 4 and Article 6 of Decree No. 118 dated July 9, 1946
President of the Government of the Democratic Republic of Vietnam
Pursuant to the Decree issued on July 9, 1946 establishing a special surcharge targeting transportation sectors,
At the proposal of the Ministers of Finance and Public Works,
After consultation between the Standing Committee of the National Assembly and the Council of Ministers,
Decrees:
Article 1
Article 4 of Decree No. 118 dated July 9, 1946 is hereby amended as follows: "The special surcharge on ships, motor boats, or vessels carrying goods consists of two parts:
- One part based on the value of the goods at a rate of 2 thousandths,
- One part based on the weight of the goods at a rate of one dong per ton.
This surcharge shall be calculated based on customs declarations or entries in ship logs and must be paid immediately upon submission of customs clearance documents or ship logs to the Customs Office."
Article 2
Article 6 of the aforementioned Decree is hereby amended as follows:
"River barges (barques de rivières) are exempt from this special surcharge."
Article 3
The Ministers of Finance and Public Works shall implement this Decree.
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