| THE MINISTRY OF FINANCE -------------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -------------- |
| No. 49/2004/QD-BTC | Hanoi, May 31, 2004 |
DECISION
ON IMPORT TAX EXEMPTION FOR INTERNATIONAL STANDARD GOLD
THE MINISTER OF FINANCE
Pursuant to December 12, 1997 Vietnam State Bank Law No. 01/1997/QH10 and the Government's Decree No. 86/1999/ND-CP of August 30, 1999 on management of State's foreign exchange;
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 on the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister's instructing opinions in the Government Office's Official Dispatch No. 107/VPCP-KTTH of February 18, 2004 on processing of, and exemption of import tax on, international standard gold;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To exempt import tax for international standard gold which is imported by, or under authorization of, Vietnam State Bank for supplement to the State's Foreign Exchange Reserve Fund.
