| THE MINISTRY OF FINANCE ------------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -------------- |
| No. 53/2004/QD-BTC | Hanoi, June 15, 2004 |
DECISION
RE-ADJUST THE PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF IRON AND STEEL COMMODITIES
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 Ministry of Finance;
Pursuant to the Tax Table for the List of Import Tax-Liable Goods, issued together with the Xth National Assembly Standing Committee’s Resolution No.63/NQ-UBTVQH10 of October 10, 1998, which was amended and supplemented under the XIth National Assembly Standing Committee’s Resolution No.399/2003/NQ-UBTVQH11 of June 19, 2003 on amendment and supplementation of the Tax Table for the List of Import Tax-Liable Goods;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Import Tax and Export Tax Law No.04/1998/QH10 of May 20, 1998;
Pursuant to Official Dispatch No.469/VPCP-KTTH of June 10, 2004 announcing the Prime Minister’s directing opinions on steel prices and import tax on steel;
At the proposals of the director of the Tax Policy Department and the director of the Price Management Department,
DECIDES:
Article 1.- To issue together with this Decision a List of a number of iron and steel commodities and their preferential import tax rates. For “mechanical manufacturing steel”, the preferential import tax rate specified in Section 6, Table II issued together with the Finance Minister’s Decision No.110/2003/QD-BTC of July 25, 2003 shall apply.
