Tiếng Việt- 1 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2 Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 3 Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.
| HE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 80/2003/QD-BTC | Hanoi, June 09, 2003 |
DECISION
AMENDING AND SUPPLEMENTING MINIMUM IMPORT TAX CALCULATION PRICES OF A NUMBER OF COMMODITY GROUPS PRESCRIBED IN THE FINANCE MINISTER’S DECISION No. 164/2002/QD-BTC OF DECEMBER 27, 2002
THE MINISTER OF FINANCE
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government's Decree No. 178/CP of October 28, 1994 defining the functions, tasks and organizational apparatus of the Ministry of Finance;
Pursuant to the competence and principles for determining import and export tax calculation prices, prescribed in Article 7 of the Government's Decree No. 54/CP of August 28, 1993 detailing the implementation of the Law on Import Tax and Export Tax;
After consulting with the Ministry of Trade;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- To amend, supplement and adjust a number of stipulations in "Group 1" of the Price Index issued together with the Finance Minister's Decision No. 164/2002/QD-BTC of December 27, 2002 as follows:
Commodity names
Calculation units
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...
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Group 1: Automobiles, automobile part assemblies and accessories
* Automobiles and automobile part assemblies
J/ Tourist and passenger cars as well as lorries of other kinds not yet specified above:
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3. Lorries:
3.1. The prices of lorries made in SNG (former Soviet Union) countries shall be equal to 55% of the prices of those made in Japan, of the same type, and with the same tonnage and year of manufacture
3.2. The prices of automobiles of other kinds shall be equal to 70% of the prices of those made in Japan, of the same type, and with the same tonnage and year of manufacture
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1* Automobile accessories
I) Accumulators used for automobiles
1. Under 50 AH
unit
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2. Between 50 AH and under 70 AH
unit
14.00
3. Between 70 AH and under 100 AH
unit
20.00
4. Between 100 AH and under 120 AH
unit
30.00
...
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unit
35.00
6. Between 150 AH and under 200 AH
unit
45.00
7. 200 AH or over
unit
60.00
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FOR THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung
- 1 Decision no. 40/2005/QD-BTC of July 06, 2005 on release of the list of legal documents issued by the ministry of finance that had lapsed, abrogated or replaced
- 2 Decision No.164/2002/QD-BTC of December 27, 2002 amending and supplementing the list and minimum prices of a number of commodity groups subject to The State management over their import tax calculation prices
- 3 Circular No. 87/2004/TT-BTC of August 31, 2004 guiding the implementation of export tax, import tax
- 4 Circular No. 87/2004/TT-BTC of August 31, 2004 guiding the implementation of export tax, import tax
- 1 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2 Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.