Decision No. 88/2003/QD-BTC of the Minister of Finance issues an amended and supplemental price list for export and import goods. This price list replaces the old price list issued on December 9, 2002.
要点
- The Minister of Finance → issues an amended and supplemental price list for export and import goods
- New prices for taxable goods replace old prices from December 9, 2002
🌐 本文件的社会影响
- Positive impact: Helps ensure fairness in determining taxable prices for exported and imported goods.
- Negative impact: May be disadvantageous for businesses if the new price list does not align with market realities.
❓ 常见问题
When does the new price list take effect?
This decision takes effect fifteen days after its publication in the Official Gazette.
When will the old taxable prices be abolished?
All previous regulations conflicting with this decision are abolished upon the entry into force of the decision.
For which goods does the new price list apply?
The new price list applies to export and import goods specified in the price list issued pursuant to this decision.
Is it necessary to publish the decision in the Official Gazette for it to take effect?
Yes, the decision takes effect fifteen days after its publication in the Official Gazette.
On what basis is this decision based?
This decision is based on Decree No. 86/2002/NĐ-CP and Article 7 of Decree No. 54/CP dated August 28, 1993, of the Government.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding: Issuing the Amended Price List to supplement the price list issued together with Decision No.: 149/2002/QD/BTC dated December 9, 2002 of the Minister of Finance
____________________________
THE MINISTER OF FINANCE
- On the basis of the authority and principles for determining export tax prices and import tax prices as stipulated in Article 7 of Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
- On the basis of Decree No.: 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
- In accordance with the proposal of the General Director of the General Department of Customs.
Pursuant to …;
Article 1: Attached to this Decision is the amended and supplemented price list issued together with Decision No.: 149/2002/QD/BTC dated December 9, 2002 of the Minister of Finance. The tax calculation prices for goods attached to this Decision replace the tax calculation prices for similar goods issued in Decision No.: 149/2002/QD/BTC dated December 9, 2002 and other pricing decisions established and supplemented by local customs offices.
Article 2: This Decision shall take effect fifteen days from the date of publication in the Official Gazette. All previous regulations that conflict with this Decision are hereby abolished.
DEPUTY MINISTER
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