Decision No. 49/2004/QD-BTC exempts the State Bank of Vietnam from import tax on international standard gold when importing additional amounts for the State Foreign Exchange Reserve Fund. The State Bank must register and manage the gold for its intended purpose; if it uses the gold improperly, it will be subject to back taxes.
适用范围
State Bank of Vietnam
要点
- The State Bank of Vietnam → is exempted from import tax on international standard gold when importing additional amounts for the State Foreign Exchange Reserve Fund.
- The State Bank of Vietnam → registers the quantity of imported additional international standard gold with the Ministry of Finance and reports the actual import volume of the previous year.
- The State Bank of Vietnam → manages and uses the goods exempted from tax for their intended purposes; if used for improper purposes, it will be subject to back taxes according to regulations.
🌐 本文件的社会影响
- Positive impact: Helps the State Bank maintain and strengthen the State Foreign Exchange Reserve Fund, supporting macroeconomic activities.
- Negative impact: May cause financial management risks if not strictly controlled.
❓ 常见问题
When can the State Bank of Vietnam be exempted from import tax on international standard gold?
The State Bank of Vietnam is only exempted from import tax on international standard gold when importing additional amounts for the State Foreign Exchange Reserve Fund.
What actions must the State Bank of Vietnam undertake after importing gold?
After importing, the State Bank of Vietnam must register the quantity of gold with the Ministry of Finance and report the actual import volume of the previous year.
How will the State Bank of Vietnam be treated if it uses the gold for improper purposes?
If used for improper purposes, the State Bank of Vietnam will be subject to back taxes according to regulations.
When does this decision take effect?
This decision takes effect 15 days after its publication in the Official Gazette.
Which agencies are responsible for implementing this decision?
The Heads of the Tax Policy Department, the Banking Financial Affairs Department; the Director General of the General Customs Department, the Governor of the State Bank of Vietnam, and related units together with the Director General of the Ministry of Finance's Office are responsible for implementing this decision.
全文
Pursuant to …;
Regarding the exemption from import tax on international standard gold
_____________________
THE MINISTER OF FINANCE
Pursuant to the Law on the State Bank of Vietnam No. 01/1997/QH10 dated December 12, 1997; Government Decree No. 86/1999/ND-CP dated August 30, 1999 on state foreign exchange management;
Pursuant to Government Decree No. 86/2002/ND-CP dated November 5, 2002 on the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies; Pursuant to Government Decree No. 77/2003/ND-CP dated July 1, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the guidance of the Prime Minister in Circular No. 107/VPCP-KTTH dated February 18, 2004 of the Office of the Government regarding processing and exemption from import tax for international standard gold;
Based on the proposal of the Director of the Tax Policy Department;
DECISION:
Article 1: Exempting import tax on international standard gold imported by the State Bank of Vietnam or entrusted to be imported for the National Foreign Exchange Reserve Fund.
Article 2: Annually, after the Prime Minister approves the level of national foreign exchange reserve, the State Bank of Vietnam registers the quantity of international standard gold to be imported additionally for the Foreign Exchange Reserve with the Ministry of Finance and reports the actual quantity of international standard gold imported in the previous year; At the same time, it is responsible for managing and using the goods exempted from tax for their intended purpose. If they are used for unintended purposes, taxes will be recovered according to regulations.
Article 3: This Decision takes effect fifteen days after its publication in the Official Gazette. The Heads of the Tax Policy Department, the Financial Affairs Department of the State Bank, the Director General of the General Department of Customs, the Governor of the State Bank of Vietnam, relevant units, and the Head of the Office of the Ministry of Finance are responsible for implementing this Decision./.
DEPUTY MINISTER
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