THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 44/2007/QD-BTC
Hanoi, June 04, 2007
 
DECISION
ON TERMINATION OF THE EXCISE DUTY REFUND FOR EXPORTED HOME-MADE FOREIGN-BRAND CIGARETTES
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the tasks, competent, authorities and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the tasks, competent, authorities and organizational structure of the Ministry of Finance;
In furtherance of the Prime Minister’s instructions in the Government Office’s Official Letter No. 2240/VPCP-KTTK of April 27, 2007, on settlement of excise tax on exported home-made foreign-brand cigarettes;
At the proposal of the General Director of Taxation,
DECIDES:
Article 1.- To terminate excise duty refund under the guidance in the Finance Ministry’s Circular No. 28/2006/TT-BTC of April 4, 2006, regarding home-made foreign-brand cigarettes exported from July 1, 2007.
Article 2.- Home-made foreign-brand cigarettes exported before July 1, 2007, (according to exported goods declaration) that fully satisfy conditions, dossiers and procedures according to the provisions of the Finance Ministry’s Circular No. 28/2006/TT-BTC of April 4, 2006, shall be examined for excise duty refund under the provisions of this Circular.
Establishments exporting home-made foreign-brand cigarettes shall finalize with tax offices their declared and refunded excise duty amounts according to Circular No. 28/2006/BTC.
Article 3.- This Decision takes effect 15 days after its publication in “CONG BAO.” All previous regulations contrary to this Decision are annulled.
 
 
FOR THE MINISTER OF FINANCE
VICE MINISTER


Truong Chi Trung