Decree No. 204/SL Regarding the Imposition of Duties on Vessels, Motorboats or Ships Carrying Goods Issued by the Chairman of the Government of the Democratic Republic of Vietnam to Amend Decree No. 200 dated October 15, 1946 concerning duties imposed on vessels, motorboats or ships carrying goods.

DECREE

NO.: 204/SL DATE: JULY 7, 1948

OF THE CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

Pursuant to Decree No. 118 dated July 9, 1946 establishing a special tax on transportation industries,

Pursuant to Decree No. 200 dated October 15, 1946 amending Article 4 of the aforementioned decree;

After consultation between the Standing Committee of the National Assembly and the Council of Ministers,

ENACTS THE FOLLOWING DECREE:

Article 1

Article 1 of Decree No. 200 dated October 15, 1946 is hereby amended as follows:

"The tax on goods carried by ships, motor boats, or vessels consists of two parts:

1- A part based on the value of the goods at a rate of four thousandths.

2- A part based on the weight of the goods at a rate of two dong per ton.

This tax shall be calculated based on the customs declaration or other records provided by the ship and must be paid immediately to the Customs Office upon submission of the customs declaration or ship manifest."

Article 2

The minimum amount collected each time is ten dongs.

Article 3

The Minister of Finance shall enforce this decree accordingly.