Decision No. 97/2005/QD-BTC On the application of Export Tariff Schedule and Preferential Import Tariff Schedule

DECISION OF THE MINISTER OF FINANCE

Regarding the application of export tax schedules and preferential import tax schedules

THE MINISTER OF FINANCE

Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly on the issuance of export tax schedules according to the list of taxable commodity groups and tax rate ranges for each group, and preferential import tax schedules according to the list of taxable commodity groups and preferential tax rate ranges for each group;

Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

At the proposal of the Director of the Department of Tax Policy,

DECISION:

Article 1. Continue to apply the export tax rates issued together with Decision No. 45/2002/QD-BTC dated April 10, 2002, and the preferential import tax rates issued together with Decision No. 110/2003/QD-BTC dated July 25, 2003 of the Minister of Finance, and Decisions on amending and supplementing the Preferential Import Tax Schedule at Decision No. 110/2003/QD-BTC dated July 25, 2003 of the Minister of Finance.

Article 2. This Decision takes effect fifteen days from the date of publication in the Official Gazette./.