This Decision adjusts the minimum import tax value for certain new two-wheeled motorcycles with engines, applicable from January 1, 1995. Specific price levels are set for each type of motorcycle.
Các điểm cốt lõi
- Motorcycle DREAM II: 1475 USD/unit
- Motorcycle SUZUKI CRYSTAL: 1050 USD
- Motorcycle SUZUKI ROJAL: 1110 USD
- Motorcycle CUSTOM C70: 1410 USD
- Korean Motorcycle CITI: 1075 USD
- Motorcycle MINSK (Russia): 265 USD
- Motorcycle ASTREA PRIMA (Indonesia): 950 USD
🌐 Tác động xã hội từ văn bản này
- Enterprises importing new two-wheeled motorcycles with engines must adjust the tax calculation price according to this regulation, which may affect import costs.
- Consumers may notice changes in the selling prices of two-wheeled motorcycles with engines on the market.
❓ Câu hỏi thường gặp
Which types of vehicles are being adjusted?
Motorcycle DREAM II, SUZUKI CRYSTAL, SUZUKI ROJAL, CUSTOM C70, Korean CITI, Russian MINSK, and Indonesian ASTREA PRIMA.
When does this decision take effect?
This Decision takes effect from January 1, 1995.
If taxes have already been paid at the old rate, will there be penalties?
No, but the Customs Authority will recalculate the tax payable by the entity according to the newly prescribed minimum value in this Decision.
Are specific tax rates mentioned in this Decision?
Specific tax rates include 1475 USD for DREAM II, 1050 USD for SUZUKI CRYSTAL, 1110 USD for SUZUKI ROJAL, etc.
If the contract price is higher than the prescribed minimum price, will the contract price be applied?
Yes, if the conditions for applying the contract price for tax calculation are met.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 234TC/TCT/QĐ |
Hanoi, March 29, 1995 |
Pursuant to …;
REGARDING THE ADJUSTMENT OF MINIMUM IMPORT TAX VALUES FOR CERTAIN NEW TWO-WHEEL MOTORCYCLE TYPES
THE MINISTER OF FINANCE
Pursuant to the authority and principles for determining export tax and import tax values as stipulated in Article 7 of Decree No. 54/CP dated August 28, 1993 of the Government;
After reaching consensus with the Ministry of Trade;
Pursuant to …;
Article 1. Adjust the minimum import tax value for certain new two-wheel motorcycle types as follows:
- DREAM II: 1475 USD per new unit
- SUZUKI CRYSTAL: 1050 -
- SUZUKI ROJAL: 1110 -
- CUSTOM C70: 1410 -
- CITI South Korea: 1075 -
- MINSK (Russia): 265 -
- ASTREA PRIMA (Indonesia): 950 -
Article 2. This Decision shall take effect for imported consignments declared to Customs authorities from January 1, 1995.
In cases where taxes have been paid according to the old minimum tax value higher than the minimum value specified in this Decision, the Customs authority shall recalculate the tax payable by the entity according to the minimum value prescribed in this Decision. Where the conditions for applying the contract price as the taxable value are met and the contract price is higher than the minimum value specified in this Decision, the contract price shall be applied as the taxable value.
Any excess tax paid by the entity will be refunded by offsetting against the tax due in subsequent periods.
Article 3. Other provisions shall continue to be implemented in accordance with Decision No. 144/TC/TCT-QĐ dated February 23, 1994 of the Ministry of Finance.
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Pham Van Trong (Signed) |
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