- 1Decree of Government No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 4/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of The Law On Export Tax And Import Tax
- 2Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.
- 3Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.
THE MINISTRY OF FINANCE |
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No.151/TT-BTC | |
CIRCULAR
AMENDING THE CONDITIONS ON TIME LIMIT FOR CONSIDERING THE REIMBURSEMENT (OR NON-COLLECTION) FOR IMPORT TAX PRESCRIBED IN THE FINANCE MINISTRY'S CIRCULAR NO.172/1998/TT-BTC OF DECEMBER 22, 1998
Pursuant to the Law on import Tax and Export Tax of December 26, 1991 and the Law amending and supplementing a number of articles of the Law on Import Tax and Export Tax of July 5, 1993; Law No.04/1998/QH10 of May 20, 1998; Decree No.54/CP of August 28, 1993; Decree No.94/1998/ND-CP of November 17, 1998 of the Government detailing the implementation of the Law on Import Tax and Export Tax and the Laws amending and supplementing a number of articles of the Law on Import and Export Tax;
Pursuant to the Government's Official Dispatch No.1434/CP-KTTH of December 5, 1998 and the Government Officier's Official Dispatch No.4600/VPCP-KTTH of October 8, 1999 on import tax reimbursement;
After consulting with the Ministry of Trade and the General Department of Customs, the Ministry of Finance hereby guides the amendment of the conditions on time limit for considering the reimbursement (or non-collection) of import tax as prescribed at Point 1.k and Point 1.1, Item I, Section E of the Finance Ministry's Circular No.172/1998/TT-BTC of December 22, 1998 as follows:
- Goods that are actually re-imported into
- Goods re-exported to foreign countries within the maximum time limit of one year from date of actual import.
This Circular takes effect after st, 1999. The earlier provisions contrary to this Circular now are all annulled.
The Ministry of Finance requests the ministries, the ministerial-level agencies, the agencies attached to the Government, the People's Committees of the provinces and centrally-run cities to guide the relevant units in the unified implementation of this Circular. In the course of implementation, if any problems arise, the concerned units should promptly report them to the Ministry of Finance for study and settlement.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Pham Van Trong
- 1Decision no. 40/2005/QD-BTC of July 06, 2005 on release of the list of legal documents issued by the ministry of finance that had lapsed, abrogated or replaced
- 2Circular No. 87/2004/TT-BTC of August 31, 2004 guiding the implementation of export tax, import tax
- 3Circular No. 172/1998/TT-BTC of December 22, 1998, providing guidelines for implementation of Decrees 54-CP dated 28 August 1993 and 94/1998/ND-CP dated 17 November 1998 of the Government making detailed provisions for implementation of the Law on import and export duties and Laws on amendment of and addition to the Law on import and export duties.
- 4Circular No. 172/1998/TT-BTC of December 22, 1998, providing guidelines for implementation of Decrees 54-CP dated 28 August 1993 and 94/1998/ND-CP dated 17 November 1998 of the Government making detailed provisions for implementation of the Law on import and export duties and Laws on amendment of and addition to the Law on import and export duties.
Circular No. 151/1999/TT-BTC of December 30, 1999, amending the conditions on time limit for considering the reimbursement (or non-collection) for import tax prescribed in the finance Ministry''s Circular No.172/1998/TT-BTC of December 22, 1998
- Số hiệu: 151/1999/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 30/12/1999
- Nơi ban hành: Bộ Tài chính
- Người ký: Phạm Văn Trọng
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 30/12/1999
- Tình trạng hiệu lực: Ngưng hiệu lực