Decision No. 2999/QD-BTC Regarding the amendment of Decision No. 57/2005/QD-BTC dated August 10, 2005 of the Minister of Finance.

Decision No. 2999/QD-BTC abolishes the trial application period for implementing the tax rate regulations according to each automobile component and spare part from September 1, 2005 as stipulated in Decision No. 57/2005/QD-BTC. The trial application period of Decision No. 57/2005/QD-BTC is fifteen days after its publication in the Official Gazette.

Document No.2999/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung — Thứ trưởng
Updated29/06/2026
Issued date01/09/2005
Effective date01/09/2005
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 2999/QD-BTC abolishes the trial application period for implementing the tax rate regulations according to each automobile component and spare part from September 1, 2005 as stipulated in Decision No. 57/2005/QD-BTC. The trial application period of Decision No. 57/2005/QD-BTC is fifteen days after its publication in the Official Gazette.

Key points

  • The trial application period for implementing the tax rate regulations according to each automobile component and spare part from September 1, 2005 as stipulated in Decision No. 57/2005/QD-BTC is abolished.
  • The trial application period of Decision No. 57/2005/QD-BTC is fifteen days after its publication in the Official Gazette.

🌐 Social impact of this document

  • Due to the abolition of the trial application period, automobile manufacturing enterprises will no longer be bound by the tax rate regulations according to each component and spare part.
  • This may facilitate the production and business operations of enterprises in the automotive industry.

❓ Frequently asked questions

What is the trial application period for the regulation on tax rates according to each automobile component and spare part?

The trial application period of Decision No. 57/2005/QD-BTC is fifteen days after its publication in the Official Gazette.

When does this decision take effect?

This decision takes effect from the date of signature.

How will automobile manufacturing enterprises be affected by this decision?

Due to the abolition of the trial application period, automobile manufacturing enterprises will no longer be bound by the tax rate regulations according to each component and spare part.

What is the trial application period of Decision No. 57/2005/QD-BTC?

The trial application period of Decision No. 57/2005/QD-BTC is fifteen days after its publication in the Official Gazette.

How will this decision affect automobile manufacturing enterprises?

Due to the abolition of the trial application period, automobile manufacturing enterprises will no longer be bound by the tax rate regulations according to each component and spare part.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 2999/QD-BTC
Hanoi, September 1, 2005

Pursuant to …;

Regarding the correction of Decision No. 57/2005/QD-BTC dated August 10, 2005 DECISION OF THE MINISTER OF FINANCE

THE MINISTER OF FINANCE

Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Legislative Regulatory Documents dated December 26, 2002;

Pursuant to Decree No. 104/2004/ND-CP dated March 23, 2004 on the Official Gazette of the Socialist Republic of Vietnam;

Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director of the Tax Policy Department,

DECISION:

Article 1. Abolish the trial period for implementing the tax rate regulations for each automobile component and part from September 1, 2005, as stipulated in Article 4 of Decision No. 57/2005/QD-BTC dated August 10, 2005. The trial period for Decision No. 57/2005/QD-BTC dated August 10, 2005 of the Minister of Finance shall be fifteen days from the date of publication in the Official Gazette.

Article 2. This Decision takes effect from the date of issuance. The Director of the Tax Policy Department, heads of units under the Ministry of Finance, and related organizations and individuals are responsible for implementing this Decision./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung
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