| THE MINISTRY OF FINANCE ---------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -------------- |
| No. 48/2004/QD-BTC | Hanoi, May 24, 2004 |
DECISION
AMENDING IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING NO. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the tax rate bracket prescribed in the Import Tariff according to the List of taxable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the XIth National Assembly Standing Committee;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;
Pursuant to the Government Office’s Official Dispatch No. 2333/VPCP of KTTH of May 12, 2004 announcing the Prime Minister’s opinions on the handling of losses and management of petrol and oil trading activities,
At the proposal of the director of the Tax Policy Departmentof November 17, 1998 detailing the implementation of the Law Amending and Supplementing,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of commodity items under Heading No. 2710 prescribed in the Finance Minister’s Decision No. 224/2003/QD-BTC of December 25, 2003 into the following new preferential import tax rates:
