Decision No. 75/2002/QD-BTC on amending the import tax rate for gold items in the Preferential Import Tariff Schedule.

Pursuant to …;

Regarding the amendment of the import tax rate for gold items in

The Preferential Import Tax Tariff

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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 the tariff rates framework stipulated in the Import Tax Tariff according to the List of Goods Subject to Tax promulgated together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Tenth Session;

Based on Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;

Based on the opinion of the State Bank of Vietnam in Circular No. 272/NHNN-QLNH dated May 22, 2002 and in accordance with the proposal of the Director General of the General Department of Taxation;

DECISION:

Article 1. Amend the preferential import tax rate for certain gold items under group 7108 as stipulated in Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 of the Minister of Finance to the new import tax rate as follows:

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. All previous regulations contrary to this Decision are hereby abolished.