Decision No. 37/1999/QÐ-BTC amends and supplements the minimum purchase price at the border gate for calculating import tax in the Price List issued together with Decision No. 590A/1998/QÐ-BTC dated April 29, 1998, of the Minister of Finance.

Pursuant to …;

OF THE MINISTER OF FINANCE NUMBER 37/1999/QT/BTC DATED APRIL 3, 1999 ON AMENDING AND SUPPLEMENTING THE MINIMUM PURCHASE PRICE AT THE PORT OF ENTRY FOR CALCULATING IMPORT TAX IN THE PRICING TABLE ISSUED ACCOMPANYING DECISION NO. 590A/1998/QT/BTC DATED APRIL 29, 1998 OF THE MINISTER OF FINANCE

THE MINISTER OF FINANCE

Pursuant to the authority and principles for determining prices for calculating export tax and import tax as stipulated in Article 7 of Decree No. 54/CP dated August 28, 1993 and Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax:
Pursuant to Section II, Part B, Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993 and Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government; Circular No. 3696 TC/TCT dated September 23, 1998 of the Ministry of Finance;
Based on the proposal of the General Department of Customs at Circular No. 4530/TCHQ-KTTT dated December 4, 1998; Circular No. 903/TCHQ-KTTT dated February 12, 1999; Circular No. 1097/TCHQ-KTTT dated March 1, 1999 and Circular No. 1130/TCHQ-KTTT dated March 2, 1999 regarding amending and supplementing the price for calculating import tax and handling complaints as stipulated in Point 2 of Circular No. 3696 TC/TCT dated September 23, 1998 of the Ministry of Finance;

DECISION:

Article 1: Amend and supplement the minimum purchase price at the port of entry for the following goods, serving as a basis for relevant tax collection agencies to determine the price for calculating import tax for similar goods in the Pricing Table for Minimum Purchase Price at the Port of Entry for Calculating Import Tax issued accompanying Decision No. 590A/1998/QT/BTC dated April 29, 1998 of the Minister of Finance:

Article 2: This Decision shall take effect and be applied to all import consignments with import declaration forms submitted to customs authorities starting from April 15, 1999, and handle complaints for specific import consignments imported by units and enterprises according to the proposals of the General Department of Customs at Circular No. 4530/TCHQ-KTTT dated December 4, 1998; Circular No. 903/TCHQ-KTTT dated February 12, 1999; Circular No. 1097/TCHQ-KTTT dated March 1, 1999 and Circular No. 1130/TCHQ-KTTT dated March 2, 1999.