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
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