Decree No. 207 On Amending the Minimum Tax Rate and Domestic Consumption Tax for Imported Goods

Decree No. 207 stipulates the amendment of the minimum tax rate and domestic consumption tax for certain imported goods into Vietnam, including cigarettes, cotton yarn, and cotton fabric.

문서 번호207
문서 유형Decree
발행 기관Central Account
서명자Hồ Chí Minh — Chủ tịch Chính phủ
업데이트18. 06. 2026
분야Uncategorized
발행일15. 11. 1946
발효일30. 11. 1946
효력 만료일
상태Expired
✦ 스마트 요약

Decree No. 207 stipulates the amendment of the minimum tax rate and domestic consumption tax for certain imported goods into Vietnam, including cigarettes, cotton yarn, and cotton fabric.

적용 범위

Importer

핵심 사항

  • The importer shall pay a minimum tax rate of 20% on cigarette imports and a domestic consumption tax of 8.25%
  • The importer shall pay a minimum tax rate of 10% on cotton yarn imports and a domestic consumption tax of 3.3%
  • The importer shall pay a minimum tax rate of 10% on cotton fabric and products made from cotton fabric imports and a domestic consumption tax of 3.3%
  • Import enterprises bear financial burdens due to additional taxes
  • Consumers may be affected by increased prices for goods

🌐 이 문서의 사회적 영향

  • Import enterprises bear financial burdens due to additional taxes
  • Consumers may be affected by increased prices for goods

❓ 자주 묻는 질문

What is the minimum tax rate on cigarette imports?

The minimum tax rate on cigarette imports is 20%.

What is the domestic consumption tax rate for cotton yarn and cotton fabric?

The domestic consumption tax rate for cotton yarn and cotton fabric is 3.3%.

전문

DECREE-LAW

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

NUMBER 207 DATED MONTH NOVEMBER YEAR 1946

 

THE CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

Pursuant to the Decree-Law of September 10, 1945 temporarily suspending existing customs laws and tax rates,

At the request of the Minister of Finance,

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

 

ISSUES THE FOLLOWING DECREE- LAW:

Article 1

The minimum tariff rate and internal consumption tax on goods imported into Vietnam are temporarily changed as follows:

Customs Duty Internal Consumption Tax

Item 109. Tobacco ...20% 8.25%

Items 368-369. Cotton Yarn ...10% 3.3%

Items 404 to 436

except Item 419 double. Cotton Cloth and other goods

made of cotton cloth...10% 3.3%

Article 2

The Minister of Finance shall implement this Decree-Law./.

 

 

Ho Chi Minh

(Signed)

 

 

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다운로드

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Decree No. 207 On Amending the Minimum Tax Rate and Domestic Consumption Tax for Imported Goods
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