| THE MINISTRY OF FINANCE -------------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -------------- |
| No. 81/2004/QD-BTC | Hanoi, October 15, 2004 |
DECISION
AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY GROUPS 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 prescribing the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Tariff according to the list of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the Standing Committee of the XIth National Assembly amending and supplementing the Tariff according to the List of import tax-liable commodity groups;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of commodity groups prescribed in the Finance Minster’s Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff into the new preferential import tax rates stipulated in the list of amended preferential import tax rates, issued together with this Decision.
