THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 97/2005/QD-BTC
Hanoi, December 15, 2005
 DECISION
ON THE APPLICATION OF THE EXPORT TARIFF AND THE PREFERENTIAL IMPORT TARIFFS
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket for each commodity group and the Preferential Import Tariffs according to the List of taxable commodity groups and the tax rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers 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 functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
At the proposal of the director of the Tax Policy Department,

>> See also:  Circular No. 154/2012/TT-BTC dated September 18, 2012 of the Ministry

DECIDES:
Article 1.- To continue applying the export tax rates promulgated together with Decision No. 45/2002/QD-BTC of April 10, 2002, and the preferential import tax rates promulgated together with Decision No. 110/2003/QD-BTC of July 25, 2003, and Decisions amending and supplementing the Preferential Import Tariffs in Decision No. 110/2003/QD-BTC of July 25, 2003, of the Finance Minister.
Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO.”
 
 
FOR THE MINISTER OF FINANCE
VICE MINISTER


Truong Chi Trung