THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 153/1998/QD-BTC
Hanoi, February 18, 1998
 
DECISION
ON SETTLING EXPORT TAXES.
THE MINISTER OF FINANCE
Pursuant to the Prime Minister's direction in Official Dispatch No.123/CP-KTTH of February 9, 1998 on the rice export tax exemption in 1998;
Pursuant to Decision No.103/1998/QD/BTC of February 6, 1998 of the Minister of Finance, amending and supplementing the headings and tax rates of a number of commodity groups in the Export - Import Tax Index;
At the proposal the Director General of the General Department of Taxation,
DECIDES:
Article 1.- The above-mentioned Decision No.103/1998/QD/BTC of February 6, 1998 of the Minister of Finance comes into force and applies to the export-import goods declarations registered with the customs offices as from February 15, 1998. Particularly, the export rice commodity is handled as follows:

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- For export rice lots with the declarations registered with customs offices from February 1, 1998 to February 14, 1998 and with the export tax amounts already paid, the customs offices of the provinces or cities directly under the Central Government, where the export procedures have been completed for such goods lots, shall carry out procedures to return the already paid export tax amounts.
- For export rice lots with the declarations registered with the customs offices from February 1, 1998 to February 14, 1998 and without paying any amount of export tax, the customs offices of the provinces or cities directly under the Central Government, where the export procedures have been completed for such goods lots, shall issue decisions not to collect export taxes.
Article 2.- The General Department of Customs shall have to guide and direct the customs offices of the provinces and cities directly under the Central Government to comply with Article 1 of this Decision.
Article 3: This Decision takes effect from the date of its signing.
 
 
THE MINISTRY OF FINANCE
VICE MINISTER


Vu Mong Giao

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