Decision No. 75/2002/QD-BTC amends the preferential import tax rate for gold items, applicable to import declarations filed after the effective date specified.
Đối tượng áp dụng
Gold importer
Các điểm cốt lõi
- The gold importer of gold powder not in monetary form (7108.11.00) shall be subject to a tax rate of 1% (Article 1).
- The gold importer of other unworked gold (7108.12.00) shall be subject to a tax rate of 1% (Article 1).
- The gold importer of gold semi-finished products in the form of bars, ingots, shapes, sheets, and strips (7108.13.10) shall be subject to a tax rate of 3% (Article 1).
- The gold importer of other gold semi-finished products (7108.13.90) shall be subject to a tax rate of 1% (Article 1).
- The gold importer of gold in monetary form (7108.20.00) shall be subject to a tax rate of 1% (Article 1).
🌐 Tác động xã hội từ văn bản này
- Reducing the financial burden on gold importers.
- Increasing state budget revenue from adjusting the tax rate.
- It may affect domestic gold market prices.
❓ Câu hỏi thường gặp
What is the tax rate for gold powder importers that are not in monetary form?
The tax rate is 1% (Article 1).
What is the import tax rate for gold semi-finished products in the form of bars, ingots, shapes, sheets, and strips?
The tax rate is 3% (Article 1).
What is the tax rate for gold importers in monetary form?
The tax rate is 1% (Article 1).
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 75/2002/QT-BTC |
Hanoi, June 7, 2002 |
DECISION
ISSUED BY THE MINISTER OF FINANCE NUMBER 75/2002/QD-BTC ON JUNE 7, 2002 REGARDING AMENDMENTS TO THE RATE OF IMPORT DUTY FOR GOLD ITEMS IN THE IMPORT DUTY TAX SCHEDULE WITH PREFERENTIAL RATES
AMENDING THE RATE OF IMPORT DUTY FOR GOLD ITEMS IN THE IMPORT DUTY TAX SCHEDULE WITH PREFERENTIAL RATES
BASED ON THE FRAMEWORK OF DUTY RATES AS PROVIDED IN THE IMPORT DUTY TAX SCHEDULE ACCOMPANIED BY THE DECREE NUMBER 63/NQ-UBTVQH10 OF OCTOBER 10, 1998 OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY, TERM X;
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;
BASED ON ARTICLE 1 OF THE DECREES NUMBER 94/1998/ND-CP OF NOVEMBER 17, 1998 OF THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW AMENDING AND COMPLEMENTING CERTAIN PROVISIONS OF THE LAW ON EXPORT DUTIES AND IMPORT DUTIES NUMBER 04/1998/QH10 OF MAY 20, 1998;
BASED ON THE OPINION OF THE STATE BANK OF VIETNAM IN LETTER NUMBER 272/NHNN-QLNH OF MAY 22, 2002 AND AT THE REQUEST OF THE DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF TAXATION;
AMEND THE RATE OF PREFERENTIAL IMPORT DUTY FOR SOME GOLD ITEMS BELONGING TO GROUP 7108 AS PROVIDED IN THE DECISION NUMBER 1803/1998/QD-BTC OF DECEMBER 11, 1998 OF THE MINISTER OF FINANCE TO THE NEW RATE OF IMPORT DUTY AS FOLLOWS:
DECISION:
Article 1: CODE
|
GROUP OF ITEMS |
Gold (including platinum-plated gold) not worked upon or in semi-finished form or powder form |
Tax Rate (%) |
|
1 |
2 |
3 |
|
7108
|
- - Unworked form other than |
|
|
|
- Not in the form of currency: |
|
|
7108.11.00 |
- - In powder form |
1 |
|
7108.12.00 |
- - - Bar, ingot, sheet, leaf and strip form |
1 |
|
7108.13 |
- - Other semi-finished forms: |
|
|
7108.13.10 |
THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO ALL IMPORT DECLARATION FORMS SUBMITTED TO CUSTOMS AUTHORITIES AFTER 15 DAYS FROM THE DATE OF SIGNATURE. PREVIOUS PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED. |
3 |
|
7108.13.90 |
- - Of chickens of the species Gallus domesticus |
1 |
|
7108.20.00 |
- In the form of currency |
1 |
Article 2: This Decision shall take effect and apply to all Import Declaration forms submitted to Customs authorities fifteen days from the date of issuance. All previous provisions contrary to this provision are hereby repealed.
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