This document amends Decree No. 200/SL in 1946 regarding duties imposed on vessels, motorboats or ships carrying goods. Duties consist of two parts: one part based on the value of the goods and another part based on the weight of the goods.
适用范围
The Democratic Republic of Vietnam
要点
- Vessels, motorboats or ships carrying goods → must pay duties consisting of two parts: 4 thousandths of the value of the goods and 2 dong per ton of the weight of the goods (Article 1).
- The minimum amount collected each time is 10 dongs (Article 2)
- The Minister of Finance → has the responsibility to enforce this decree
- Time for payment: immediately upon presenting customs clearance documents or when the ship departs.
- This decree is issued by the Chairman of the Government and takes effect after being agreed upon by the Standing Committee of the National Assembly and the Council of Ministers.
🌐 本文件的社会影响
- Increase revenue from waterway cargo transportation activities.
- The person liable to pay tax is the owner of the vessel or ship carrying goods.
❓ 常见问题
What is the rate of duties based on the value of the goods?
4 thousandths of the value of the goods
Who must pay duties?
The owner of the vessel or ship carrying goods.
What is the rate of duties based on the weight of the goods?
2 dongs per ton
全文
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.
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Ho Chi Minh (Signed)
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