Decision No. 91/2000/QD-BTC amends and supplements the names and tariff rates of certain groups of goods in the preferential import tariff schedule. Effective from July 1, 2000.
Các điểm cốt lõi
- The Ministry of Finance → amends and supplements the names and tariff rates of certain groups of goods in the preferential import tariff schedule
- Customs Authorities → apply the new tariff schedule from July 1, 2000
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces tax burden for enterprises importing certain goods.
- Negative impact: Enterprises need time to adjust their import plans.
❓ Câu hỏi thường gặp
What are the new tariff rates for the amended goods?
The document does not specify the new tariff rates, only mentioning amendments to the names and tariff rates. Detailed information can be found in the Amended and Supplementary List.
When does this decision come into effect?
This decision comes into effect and applies to import declarations submitted to customs authorities starting from July 1, 2000.
Are previous regulations conflicting with this decision abolished?
Yes, all previous regulations conflicting with this decision are abolished.
What should enterprises do to comply with the new decision?
Enterprises need to adjust their import plans according to the new tariff schedule from July 1, 2000.
To which goods does this decision apply?
The document does not specify, only mentioning amendments to the names and tariff rates of certain groups of goods in the preferential import tariff schedule.
Toàn văn
Pursuant to …;
Regarding the amendment and supplementation of the names and tax rates of certain groups of goods in the preferential import tariff schedule
__________________________
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;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance.
Pursuant to the tariff structure specified in the Import Tax Tariff Schedule accompanying Decree No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
Pursuant to 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 some articles of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
After consulting relevant ministries and sectors; at the request of the Director General of the General Department of Taxation;
DECISION:
Article 1. Amend and supplement the names and tax rates of certain groups of goods specified in the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ/BTC dated December 11, 1998 of the Minister of Finance and the Lists amending and supplementing the names and tax rates of certain groups of goods in the Preferential Import Tariff Schedule issued together with: Decision No. 67/1999/QĐ-BTC dated June 24, 1999; Decision No. 78/1999/QĐ/BTC dated July 30, 1999; Decision No. 139/1999/QĐ-BTC dated November 11, 1999 of the Minister of Finance into new names and tax rates as stipulated in the List amending and supplementing the names and tax rates of certain groups of goods in the Preferential Import Tariff Schedule issued together with this Decision.
Article 2. This Decision shall take effect and be applied to import declarations submitted to customs authorities from July 1, 2000. All previous provisions contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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