This Decision abolishes the provision on the price difference tax rate for imported clinker, applicable to all import declarations submitted after fifteen days from the date of issuance. This provision aims to reduce the financial burden on enterprises importing clinker.
Scope of application
Enterprises importing clinker
Key points
- Enterprises importing clinker → are not required to pay the price difference tax → pursuant to Article 1
- This Decision takes effect fifteen days after the date of issuance → applicable to all import declarations submitted to customs authorities → pursuant to Article 2
- The clinker item under code 2523.10.00 → is no longer subject to the price difference tax → pursuant to Article 1
- This Decision abolishes Decision No. 71/2001/QD/BTC of the Minister of Finance on the provision of the price difference tax rate for imported clinker → pursuant to Article 1
- Customs authorities shall no longer apply the price difference tax rate to imported clinker items after the effective date of this provision → pursuant to Article 2
🌐 Social impact of this document
- Enterprises importing clinker are relieved of the financial burden due to not having to pay the price difference tax
- Customs authorities and the Ministry of Finance lose revenue from the price difference tax on imported clinker
❓ Frequently asked questions
Are enterprises importing clinker required to pay the price difference tax?
No, enterprises importing clinker are not required to pay the price difference tax from the effective date of this provision.
When does Decision No. 65/2002/QD-BTC take effect?
This Decision takes effect fifteen days after the date of issuance, i.e., from June 7, 2002.
What is the commodity code for clinker specified in this Decision?
The clinker item falls under code 2523.10.00.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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NUMBER: 65/2002/DEC-NHTW |
HANOI, MAY 22, 2002 |
Pursuant to …;
DECISION NO. 65/2002/DEC-NHTW OF THE MINISTER OF FINANCE ON MAY 22, 2002, ABBREVIATED AS 65/2002/QĐ-BTC REGARDING THE REMOVAL OF THE PROVISION ON THE COLLECTION OF PRICE DIFFERENTIAL RATES FOR IMPORTED CLINKER
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
WHEREAS the request of the Government Price Control Board at Circular No. 353/BVGCP-TLSX dated May 10, 2002; the Ministry of Construction at Circular No. 660BXD/KH-TK dated May 6, 2002; and the Vietnam Cement Corporation at Circular No. 635/XMVN-KH dated May 3, 2002 requesting to cease the collection of price differential rates for clinker;
DECISION:
Article 1: The collection rate of price differential for imported clinker under code 2523.10.00 as stipulated in Decision No. 71/2001/DEC-NHTW dated July 27, 2001 of the Minister of Finance on the provision of collection rates of price differential for imported clinker is hereby abolished.
Article 2: This Decision shall take effect and be applied to all Import Declarations submitted to Customs authorities within 15 days from the date of issuance.
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Place of Receipt: - Central Party Committee Office - NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT - Departments, Bureaus, Institutes, Commissions, Units Supreme People's Court - Ministries, ministerial-level agencies, government agencies - Provincial People's Committees, Departments of Finance, Taxation Bureaus in provinces and centrally governed cities centrally governed city - Departments, Bureaus, Directorates, Institutes, units under the Ministry of Finance - Representatives of the General Department of Taxation in southern provinces - FILED WITH: SECRETARIAT (LEGAL AFFAIRS, TAXATION) GENERAL DEPARTMENT OF REVENUE (LEGAL AFFAIRS, DEPARTMENT 3) |
CERTIFIED BY THE MINISTER OF FINANCE DEPUTY MINISTER
(Signed) Vu Van Ninh |
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