Decision No. 75/2002/QD-BTC amends the preferential import tax rate for gold items, applicable to all import declarations made after 15 days from the date of issuance. The new tax rates are specified in detail for each type of gold item.
적용 범위
Customs authorities and enterprises importing gold items.
핵심 사항
- Customs authorities shall apply the new tax rates to gold items when processing import declarations after 15 days from the date of issuance of the decision.
- Enterprises importing gold must comply with the new tax rates: 1% for unprocessed gold in powder form; 3% for bars, ingots, shapes, sheets, and strips; 1% for currency forms.
🌐 이 문서의 사회적 영향
- Positive impact: Reduces the tax burden on enterprises importing unprocessed gold, enhancing the competitiveness of this product in the domestic market.
- Negative impact: State budget revenue decreases slightly due to the reduced tax rates compared to before.
❓ 자주 묻는 질문
What is the new tax rate for unprocessed gold?
The new tax rate for unprocessed gold in powder form is 1%.
What actions must enterprises importing gold take after this decision takes effect?
Enterprises must comply with the new tax rates stipulated in the decision and apply them to all import declarations made after 15 days from the date of issuance.
To which types of gold does this decision apply?
The decision applies to unprocessed gold in powder form; bars, ingots, shapes, sheets, and strips; and currency forms.
What is the effective period of this decision?
The decision comes into force 15 days from the date of issuance.
When are previous regulations on gold import tax rates abolished?
All previous regulations are abolished immediately upon the entry into force of this decision.
전문
Pursuant to …;
Regarding the amendment of the import tax rate for gold items in
The Preferential Import Tax Tariff
__________________________
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:
|
Code Number |
Group of goods |
Tax Rate (%) |
|
1 |
2 |
3 |
|
7108 |
Gold (including platinum-plated gold) not processed or in semi-finished form or powder form |
|
|
- Not in the form of currency: |
||
|
7108.11.00 |
- Powder form |
1 |
|
7108.12.00 |
- Unprocessed other forms |
1 |
|
7108.13 |
- Other semi-finished forms: |
|
|
7108.13.10 |
- Bar, ingot, sheet, leaf, and strip forms |
3 |
|
7108.13.90 |
- Other |
1 |
|
7108.20.00 |
- In the form of currency |
1 |
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.
DEPUTY MINISTER
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