Decision No. 88/2005/QD-BTC of the Ministry of Finance amends the preferential import tax rates for motor vehicles used for cargo transportation with a maximum loaded gross weight not exceeding 5 tons and those with a maximum loaded gross weight over 45 tons. This decision shall take effect from the date of publication in the Official Gazette.
Các điểm cốt lõi
- The Ministry of Finance → amends the preferential import tax rates for cargo transport vehicles with a total weight not exceeding 5 tons and over 45 tons.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces the tax burden on enterprises importing cargo transport vehicles, helping to reduce production and business costs.
- Negative impact: Requires time to adapt to new tax rates, which may affect the import plans of some enterprises.
❓ Câu hỏi thường gặp
What is the new tax rate?
This decision only amends the tax rate but does not specify it. It is necessary to refer to the list of amended preferential import tax rates issued together with the Decision to know the exact rate.
When does this decision come into effect?
This decision shall take effect and be applied to all customs declarations for imported goods registered with the Customs authorities 15 days after its publication in the Official Gazette.
Who is subject to taxation?
The taxpayers are enterprises and organizations importing motor vehicles used for cargo transportation with a maximum loaded gross weight not exceeding 5 tons and those with a maximum loaded gross weight over 45 tons.
To which vehicles does this decision apply?
This decision applies only to motor vehicles used for cargo transportation with a maximum loaded gross weight not exceeding 5 tons and those with a maximum loaded gross weight over 45 tons.
Is prior registration with customs required before implementing this decision?
No, this decision only stipulates the new tax rate and does not require enterprises to register anything. Enterprises can implement it immediately upon its effective date.
Toàn văn
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of preferential import tax rates for motor vehicles used for cargo transportation with a maximum loaded weight not exceeding 5 tons and those with a maximum loaded weight over 45 tons used for transporting goods, the type with a maximum loaded gross weight not exceeding five tons and the type with a maximum loaded gross weight exceeding forty-five tons
THE MINISTER OF FINANCE
Pursuant to the Tariff Schedule according to the List of Goods Subject to Import Tax promulgated together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the Tenth Legislature, which has been amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the Eleventh Legislature on amending and supplementing the Tariff Schedule according to the List of Goods Subject to Import Tax;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
Pursuant to the proposal of the Director of the Tax Policy Department;
DECISION:
Article 1. Amend the preferential import tax rate for motor vehicles used for cargo transportation with a maximum loaded weight not exceeding 5 tons and those with a maximum loaded weight over 45 tons belonging to subheading 8704 of the Preferential Import Tariff Schedule (including Schedule I and Schedule II) promulgated together with Decision No. 110/2003/QD-BTC dated July 25, 2003 of the Minister of Finance to new preferential import tax rates as specified in the List of Amended Preferential Import Tax Rates promulgated together with this Decision.
Article 2. This Decision shall take effect and be applied to all customs declarations for imported goods registered with customs authorities fifteen days from the date of publication in the Official Gazette./.
DEPUTY MINISTER
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