Decision No. 80/2008/QD-BTC of the Ministry of Finance repeals Point b and d, Subsection 5.2, Part II, Circular No. 45/2007/TT-BTC guiding the implementation of preferential import tariff rates.
Key points
- Repeal Point b and d, Subsection 5.2, Part II, Circular No. 45/2007/TT-BTC of the Ministry of Finance regarding preferential import tariff rates.
🌐 Social impact of this document
- Enterprises will no longer be bound by specific provisions in Point b and d, Subsection 5.2, Part II of Circular No. 45/2007/TT-BTC, thereby reducing administrative burden.
❓ Frequently asked questions
What provision does this decision repeal?
This decision repeals Point b and d, Subsection 5.2, Part II of Circular No. 45/2007/TT-BTC.
How will enterprises benefit from this decision?
Enterprises will no longer be bound by specific provisions in Point b and d, Subsection 5.2, Part II of Circular No. 45/2007/TT-BTC, thereby reducing administrative burden.
When does this decision take effect?
This decision takes effect fifteen days after its publication in the Official Gazette.
Full text
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MINISTRY OF FINANCE -----------------
NUMBER: 80/2008/DEC-NHTW |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness -------------------------------------- HA NOI, SEPTEMBER 22, 2008 |
Pursuant to …;
REGARDING THE ABOLITION OF POINTS b AND d, SUBSECTION 5.2, PART II, CIRCULAR NO. 45/2007/TT-BTC DATED MAY 7, 2007 ISSUED BY THE MINISTRY OF FINANCE
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THE MINISTER OF FINANCE
BASED ON THE LAW ON EXPORT TAXES AND IMPORT TAXES NO. 45/2005/QH11 DATED JUNE 14, 2005;
Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001 and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Law on Customs; Pursuant to the Government Decree No. 154/2005/NĐ-CP dated December 15, 2005 detailing certain provisions of the Law on Customs regarding customs procedures, customs inspection, and supervision;
BASED ON THE DECREE NO. 149/2005/NĐ-CP DATED DECEMBER 8, 2005 ISSUED BY THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW ON EXPORT TAXES AND IMPORT TAXES; DECREE NO. 154/2005/NĐ-CP DATED DECEMBER 15, 2005 ISSUED BY THE GOVERNMENT PROVIDING GUIDELINES FOR SOME PROVISIONS OF THE CUSTOMS LAW ON CUSTOMS PROCEDURES, CUSTOMS INSPECTION, AND CUSTOMS SUPERVISION;
BASED ON THE DECREE NO. 77/2003/NĐ-CP DATED JULY 1, 2003 ISSUED BY THE GOVERNMENT PROVIDING THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
BASED ON THE DECREE NO. 161/2005/NĐ-CP DATED DECEMBER 27, 2005 ISSUED BY THE GOVERNMENT PROVIDING GUIDELINES AND DIRECTIONS FOR THE IMPLEMENTATION OF SOME PROVISIONS OF THE LAW ON ENACTING LEGAL DOCUMENTS AND THE LAW AMENDING SOME PROVISIONS OF THE LAW ON ENACTING LEGAL DOCUMENTS;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE GENERAL CUSTOMS DEPARTMENT AND THE HEAD OF THE DEPARTMENT OF TAX POLICY,
Pursuant to …;:
Article 1. ABOLISH POINTS b AND d, SUBSECTION 5.2, PART II, CIRCULAR NO. 45/2007/TT-BTC DATED MAY 7, 2007 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF THE SPECIAL PREFERENTIAL IMPORT DUTY RATE.
Article 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE./.
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DEPUTY MINISTER DEPUTY MINISTER (Signed) Do Hoang Anh Tuan |
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