This Decision supplements the list of consumer goods to determine the deadline for paying import tax, applicable to the Ministry of Industry and Trade and importing enterprises. The highlight is the addition of new items to the list.
适用范围
Ministry of Industry and Trade; Importing enterprises
要点
- The Ministry of Industry and Trade → supplements certain items to the List of Consumer Goods for determining the deadline for paying import tax, effective from the date of publication in the Official Gazette.
- Importing enterprises → comply with this new list when determining the deadline for paying import tax.
🌐 本文件的社会影响
- Positive impact: Helps enterprises have accurate information about the deadline for paying taxes, avoiding violations of the law.
- Negative impact: May cause difficulties for enterprises in updating the new list.
❓ 常见问题
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette.
What items are included in the supplemented list of consumer goods?
The names and HS codes of the supplemented items are listed in the Appendix attached to this Decision.
What should enterprises do when applying this new list?
Enterprises need to comply with the new list of consumer goods to correctly determine the deadline for paying import tax as prescribed.
How is this Decision related to determining the deadline for paying taxes?
This Decision supplements the list of consumer goods to serve the determination of the deadline for paying import tax as stipulated.
Is this list of consumer goods relevant to exporting enterprises?
No, this list only applies to importing enterprises to determine the deadline for paying import tax.
全文
Pursuant to …;
Regarding the supplementation of the List of Consumer Goods for the purpose of determining the period for payment of import duties
_________________________________________
THE MINISTER OF INDUSTRY AND TRADE
Pursuant to Decree No. 189/2007/NĐ-CP dated December 27, 2007 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
At the proposal of the Director of the Department of Foreign Trade,
DECISION:
Article 1. Supplementing certain items to the List of Consumer Goods for the purpose of determining the period for payment of import duties issued together with Decision No. 07/2007/QĐ-BTM dated February 28, 2007 of the Minister of Commerce (now the Ministry of Industry and Trade) on the issuance of the List of Consumer Goods for the purpose of determining the period for payment of import duties. The name and HS code of goods at the Appendix attached to this Decision.
Article 2. This Decision takes effect fifteen days from the date of publication in the Official Gazette and is an integral part of Decision No. 07/2007/QĐ-BTM dated February 28, 2007./.
关系图
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