Decision No. 216-TC/TCT amends and supplements tax rates for certain export and import items according to the Export Tax Schedule and Import Tax Schedule issued from 1992. The changes will take effect from May 1, 1993.
要点
- Exporters → shall be subject to the new tax rate specified in Appendix No. 1 issued together with this Decision
- Importers → shall be subject to the new tax rate specified in Appendix No. 2 issued together with this Decision
🌐 本文件的社会影响
- Positive impact: Reduces the tax burden for some export and import items, helping businesses save costs.
- Negative impact: May increase the tax burden for some other items, affecting business profits.
❓ 常见问题
When will the new tax rates be applied?
The new tax rates will come into force from May 1, 1993.
Who will be affected by the new tax rates?
Exporters and importers will be affected by the new tax rates, depending on specific items.
Are there any special guidelines for contracts signed before May 1, 1993?
The Decision only mentions that further guidance will be provided but does not detail the specific content.
What items will the new tax rates apply to?
The new tax rates apply to certain groups and specific export and import items as stipulated in Appendices No. 1 and No. 2 issued together with this Decision.
Are there any specific tax schedules attached?
The Decision refers to the issuance of Appendices No. 1 and No. 2 but does not provide detailed information about the contents of these tax schedules.
全文
Pursuant to …;
Regarding the amendment and supplementation of the export tax schedule and the import tax schedule dated March 31, 1992.
Pursuant to Article 8 of the Law on Export Tax and Import Tax dated December 26, 1991;
THE MINISTER OF FINANCE
Pursuant to the tax rate frameworks prescribed in the Export Tax Schedule and the Import Tax Schedule issued together with Resolution No. 537a dated February 22, 1992 of the State Council;
Pursuant to Resolution No. 31-NQ/UBTVQH9 dated March 9, 1993 of the Standing Committee of the National Assembly regarding the amendment of the tax rate framework of the Export Tax Schedule and the Import Tax Schedule;
Pursuant to the authority stipulated in Article 3 of Decision No. 359-HĐBT dated September 29, 1992 of the Council of Ministers (now the Government) concerning the amendment and supplementation of the Export Tax Schedule and the Import Tax Schedule dated March 31, 1992,
Amend and supplement the tax rates of certain groups and items specified in the Export Tax Schedule issued together with Decree No. 110-HĐBT dated March 31, 1992 and already amended and supplemented at Decision No. 359-HĐBT dated September 29, 1992 of the Council of Ministers (now the Government) into new tax rates prescribed in Annex 1 issued together with this Decision.
DECISION:
Article 1. - Amend and supplement the tax rates of certain groups and items of the Import Tax Schedule specified in the Import Tax Schedule issued together with Decree No. 110-HĐBT dated March 31, 1992 and already amended and supplemented at Decision No. 359-HĐBT dated September 29, 1992 of the Council of Ministers (now the Government) into new tax rates prescribed in Annex 2 issued together with this Decision.
Article 2. - The amendments and supplements to the Export Tax Schedule and the Import Tax Schedule issued together with this Decision shall take effect from May 1, 1993.
Article 3. In cases where the consignor has signed foreign contracts and completed payment procedures with the foreign side before May 1, 1993, further guidance will be provided later.
In the case where the consignor has already entered into an export contract and completed the payment procedures with the foreign party before May 1, 1993, the following guidance shall apply.
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