| THE MINISTER OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 164/2002/QD-BTC | Hanoi, December 27, 2002 |
DECISION
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
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 stipulating the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the competence and the principles of determining prices for export tax and import tax calculation, prescribed in Article 7 of the Government’s Decree No. 54/CP of August 28, 1993 detailing the implementation of the Law on Export Tax and Import Tax;
After consulting the Trade Ministry;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- To add commodity groups of automobiles, automobile part assemblies and spare parts; motorbikes and motorbike part assemblies and spare parts to the list of commodity groups subject to the State management over their import tax calculation prices.
Article 2.- Tax calculation prices of automobiles, automobile part assemblies and spare parts; motorbikes and motorbike part assemblies and spare parts are specified in the minimum price index promulgated together with this Decision.
