Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the National Assembly amends and supplements the tariff schedule according to the list of import taxable goods categories. The new tax rates will be specifically defined by the Government for each item at different times, aiming to protect domestic production and avoid sudden market price fluctuations.
Key points
- The Standing Committee of the National Assembly → amends and supplements the tariff rate framework for some categories of goods in the Tariff Schedule according to the List of Import Taxable Goods Categories
- The Government → specifies the tax rate for each item at different times, in line with the process of international economic integration and protection of domestic production
🌐 Social impact of this document
- Positive impact: Protects domestic production, contributing to stabilizing market prices.
- Negative impact: May cause difficulties for import enterprises and increase production costs.
❓ Frequently asked questions
When will the new tax rates be specified?
The Government will specify the tax rates for each item at different times, but there is no detailed information about specific dates.
What goods categories subject to import taxes are amended?
This resolution only amends and supplements the tariff rate framework for some categories of goods in the Tariff Schedule according to the List of Import Taxable Goods Categories, without specifying the categories of goods.
Are there maximum or minimum tax rates for items?
There is no information about maximum or minimum tax rates in this document.
When does this resolution take effect?
This resolution takes effect from July 1, 2003.
Is there a specific tariff schedule in the document?
No, the document only refers to amending and supplementing the tariff rate framework and entrusting the Government to define specific tax rates for each item.
Full text
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THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 399/2003/NQ-UBTVQH11 | Hanoi, June 19, 2003 |
RESOLUTION
Regarding the amendment and supplementation of the tariff schedule for goods subject to import tax
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THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
Pursuant to the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the National Assembly, tenth session;
Based on the Law on the Organization of the National Assembly;
WHEREAS, the Law on Export Tax and Import Tax dated December 26, 1991 has been amended and supplemented according to the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax dated July 5, 1993 and the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax dated May 20, 1998;
Having examined the Report No. 785CP/KTTH dated June 13, 2003 of the Government on the amendment and supplementation of the import tax rate framework for certain groups of goods and the Review Report No. 335/UBKT-NS dated June 17, 2003 of the Economic and Budget Committee of the National Assembly;
RESOLUTION:
1. Amend and supplement the tax rate framework for some groups of goods in the Tariff Schedule based on the List of Goods Subject to Import Tax issued together with Resolution No. 63/1998/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly into a new tax rate framework according to the revised and supplemented List issued together with this Resolution.
2. Entrust the Government, within the import tax rate framework for each group of goods, to specify the specific import tax rate for each item during different periods, in accordance with the process of international economic integration; reasonably protect and contribute to the development of domestic production, without causing sudden market price fluctuations, especially those items that significantly affect production and people's livelihood.
3. This Resolution takes effect from July 1, 2003./.
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SEAL OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY CHAIRMAN (Signed) Nguyen Van An |
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