This Decision adjusts the effective date of provisions on import tax for certain specific goods such as sugar, gasoline, and other types of fuel. The document takes effect from January 1, 1995.
适用范围
Taxpayer, customs authority
要点
- Importers of raw sugar from sugarcane and beet sugar must pay a tax rate of 10% (Article 1).
- Other types of sugar that contain flavorings or coloring agents are subject to a tax rate of 20% (Article 1).
- Importers of various types of gasoline must pay a tax rate of 70%, diesel of various types is 30%, mazut is 10%, aviation fuel is 30%, common fuel oil is 20%, and naphtha, Reforade component, and other products used to blend gasoline are also 70% (Article 1).
- The new tax rates take effect from January 1, 1995, for all customs declarations registered with the Customs Authority from this date onwards (Article 2).
- Those who have paid import tax at the old rate will be credited for any overpayment and offset against future payments due from the entity (Article 2).
🌐 本文件的社会影响
- To help adjust market prices during the Tet holiday period.
- Increase the financial burden on businesses importing goods subject to high tax rates.
- May lead to an increase in the final product cost to consumers.
❓ 常见问题
What is the tax rate for importers of raw sugar from sugarcane?
10%
When does the new tax rate take effect?
January 1, 1995
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 317/TC/TCT/QĐ |
Hanoi, April 15, 1995 |
Pursuant to …;
REGARDING THE EFFECTIVE IMPLEMENTATION OF DECISIONS NO. 143 TC/TCT/QĐ; NO. 144 TC/TCT/QĐ; AND NO. 234 TC/TCT/QĐ
THE MINISTER OF FINANCE
Pursuant to the authority and principles for valuation and taxation of export duties and import duties stipulated in Article 7 of Decree No. 54/CP
Pursuant to the Prime Minister's Decision at Circular No. 251/KTTH dated January 17, 1995 on price control during the 1995 Tet holiday;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of Export Tariff and Import Tariff accompanying Decree No. 54/CP,
Pursuant to …;
Article 1.- Amend the import tax rate for certain groups and items specified in the Import Tariff issued with Decree No. 54/CP of the Prime Minister and certain groups and items specified in List II issued with Decision No. 1138 dated November 17, 1994 of the Minister of Finance to new import tax rates as follows:
|
Code Number |
Group, item |
Rate of import tax % |
|
170100 |
Sugarcane sugar, beet sugar, and saccharose in crystal form. |
|
|
|
Raw sugar without added flavoring or coloring: |
|
|
170111 |
- Raw sugar from sugarcane |
10 |
|
170112 |
- Raw sugar from beet |
10 |
|
|
Other types: |
|
|
170191 |
- With added flavoring or coloring |
20 |
|
177199 |
- Other |
20 |
|
271000 |
Petroleum and other oils derived from bituminous minerals, except crude forms; undetailed preparations or products not elsewhere specified containing petroleum or other oils derived from bituminous minerals at 70% or more, these oils being the main components of such products. |
|
|
27100010 |
Various types of gasoline |
70 |
|
27100020 |
Various types of diesel fuel |
30 |
|
271000 |
Fuel oil |
10 |
|
27100040 |
Aircraft fuel (TC1, ZA1...) |
30 |
|
27100050 |
Common fuel oil |
20 |
|
27100060 |
Naphtha, Reformed component, and other preparations for blending 70 octane gasoline |
|
|
27100090 |
Other |
7 |
Article 2The import tax rates of the groups and items listed in Article 1 of this Decision shall take effect from January 1, 1995 for all customs declarations registered with the Customs authorities from January 1, 1995 onwards. In cases where taxes have been paid for these items according to the old import tax rates, the excess amount paid will be refunded or offset against future payments by the entity.
Article 3.- This Decision replaces Decision No. 13/TC-TCT-QĐ dated January 6, 1995 of the Minister of Finance regarding the amendment of the import tax rates for various types of petroleum products under tariff number 271000.
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Vu Mong Giao (Signed) |
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