| THE MINISTER OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 149/2002/QD-BTC | Hanoi, December 9, 2002 |
DECISION
PROMULGATING THE TABLE OF TAX CALCULATION PRICES OF IMPORT GOODS NEITHER ON THE LIST OF GOODS SUBJECT TO THE STATE CONTROL OF TAX CALCULATION PRICES NOR ELIGIBLE FOR THE APPLICATION OF THE PRICESINSCRIBED IN CONTRACTS
THE MINISTER OF FINANCE
Pursuant to the competence and principles for determining the tax calculation prices of export and import goods, prescribed in Article 7 of the Government’s Decree No. 54/CP of August 28, 1993 detailing the implementation of the Export Tax and Import Tax Law;
At the proposal of the General Director of Customs,
DECIDES:
Article 1.- To issue together with this Decision the table of tax calculation prices of import goods neither on the list of goods subject to the State control of tax calculation prices nor eligible for the application of prices inscribed in contracts.
Article 2.- The import tax calculation prices of used goods which are permitted to be imported shall be equal to 70% (seventy percent) of the prices of brand-new goods of the same kinds.
Article 3.- To assign the General Department of Customs to guide the determination and adjustment of tax calculation prices in the following cases:
