| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| No. 37/2008/QD-BTC | Ha Noi, June 12, 2008 |
DECISION
AMENDING PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committees Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket for each commodity group, and the Preferential Import Tariff according to the List of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to the Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Governments Resolution No. 10/2008/NQ-CP of April 17, 2008, on measures to curb inflation, stabilize macro economy and assure social security and sustainable growth;
At the proposal of the director of the Tax Policy Department,
Pursuant to the National Assembly Standing Committees Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket for each commodity group, and the Preferential Import Tariff according to the List of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to the Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Governments Resolution No. 10/2008/NQ-CP of April 17, 2008, on measures to curb inflation, stabilize macro economy and assure social security and sustainable growth;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To amend preferential import tax rates for a number of commodity groups specified in the Finance Ministers Decision No. 106/2007/QD-BTC of December 20, 2007, and amending and supplementing Decisions, into new preferential import tax rates specified in the List attached to this Decision and applicable to customs declarations of imported goods declared with customs offices from June 20, 2008.
Article 2.- This Decision takes effect 15 days after its publication in CONG BAO.
| | FOR THE MINISTER OF FINANCE VICE MINISTER Do Hoang Anh Tuan |
LIST
OF AMENDED IMPORT TAX RATES FOR A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
