This document guides the implementation of Decision No. 164/2000/QD-BTC on import tax, adjusts the application period, and corrects some errors in the original decision to facilitate businesses.
Đối tượng áp dụng
Import enterprises; Customs Departments, provincial Tax Departments under the central government
Các điểm cốt lõi
- Enterprises importing goods belonging to Group 1, Section III, IV, V of Group 4 and Group 5 in the minimum price list issued with Decision No. 164/2000/QD/BTC, which have prices higher than those specified in Decision No. 68/1999/QD/BTC, shall be subject to the lower price levels of Decision No. 68/1999/QD/BTC if the commercial contract was signed before October 10, 2000, and the goods arrive at Vietnam's border gate before November 10, 2000.
- The Ministry of Finance corrects some errors in the list of goods in Decision No. 164/2000/QD/BTC
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- Import enterprises of goods in the aforementioned groups benefit from the application of lower minimum prices, reducing business costs.
- The Customs Department and Tax Department have additional tasks to check and implement according to the corrected regulations.
❓ Câu hỏi thường gặp
When can enterprises importing goods belonging to Group 1, Section III, IV, V of Group 4 and Group 5 apply for lower minimum prices?
When the commercial contract is signed before October 10, 2000, and the goods arrive at Vietnam's border gate before November 10, 2000.
What corrections did the Ministry of Finance make in Decision No. 164/2000/QD/BTC?
Errors in the names and minimum prices of certain specific goods.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 4631 TC/TCT ON NOVEMBER 8, 2000
REGARDING THE IMPLEMENTATION OF DECISION 164/2000/QD-BTC
Respectfully submitted to: - Ministries, ministerial-level agencies, government agencies
- Provincial People's Committees under the Central Government
- General Customs Departments, provincial Tax Departments under the direct jurisdiction of the Central Government
After The Ministry of Finance issued Decision No. 164/2000/QD-BTC on October 10, 2000, many enterprises reflected that the implementation period of the document was too short, not enough time for enterprises to adjust their business plans. After considering the proposals from ministries and enterprises; Based on the authority and principles of determining import tax prices stipulated in Article 7 of Decree No. 54/CP dated August 28, 1993 of the Government; To resolve difficulties for enterprises and create favorable conditions for enterprise development;
1. Goods belonging to Group 1; Goods belonging to Sections III, IV, V of Group 4; Goods belonging to Group 5 in the minimum price list attached to Decision No. 164/2000/QD-BTC dated October 10, 2000 of the Minister of Finance, if the minimum price is higher than the minimum price specified in Decision No. 68/1999/QD-BTC dated July 1, 1999 of the Minister of Finance, shall apply the minimum price specified in Decision No. 68/1999/QD-BTC, provided that: Commercial contracts signed before October 10, 2000; Goods arriving at Vietnamese ports before November 10, 2000.
Due to errors during drafting, the Ministry of Finance corrects some goods specified in Decision No. 164/2000/QD-BTC dated October 10, 2000 of the Minister of Finance as follows:
| Page | Line | Printed | Amend to read as follows |
| 04 04 05 08 | 14 lines from bottom up 18 lines from bottom up 11 lines from top down 02 lines from top down | Jean Fontenilles Bordeaux Le Mounant cotes bergerac 12,00 ... abbreviated as Pr (Ply Ratting) | Fontenilles Bordeaux Le Mounant bergerac 2,50 ... abbreviated as Pr (Ply Rating) |
The Ministry of Finance hereby informs relevant ministries, provincial people's committees, and related units, and apologizes to all agencies for the above errors.
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