THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 98/2005/QD-BTC
Hanoi, December 22, 2005
 DECISION
AMENDING THE PREFERENTIAL IMPORT TAX RATES OF MOTOR VEHICLES FOR THE TRANSPORT OF PERSONS UNDER HEADINGS No. 8702 AND No. 8703 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to Import Tax and Export Tax Law No. 45/2005/QH11 of June 14, 2005;
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, the Preferential Import Tariff according to the list of commodity groups and the preferential 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 Finance Ministry;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;
At the proposal of the director of the Department for Tax Policies,

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

 
DECIDES:
Article 1.- To amend the preferential import tax rates of motor vehicles for the transport of persons under Headings No. 8702 and No. 8703 of the Preferential Import Tariff promulgated together with the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003, and the Regulation in the Finance Minister’s Decision No. 97/2005/QD-BTC of December 15, 2005, into new ones specified in the amended List of preferential import tax rates of motor vehicles for the transport of persons, promulgated together with this Decision.
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