- 1Joint circular No. 176/1998/TTLT-BTC-BCN-TCHQ of December 25, 1998 guiding the implementation of the tax policy per rate of domestic manufacture for products and spare parts of engineering-electricity- electronics industries
- 2Joint circular No. 120/2000/TTLT/BTC-BCN-TCHQ of December 25, 2000 amending and supplementing the tax policy based on the localization rates of products and spare parts of the engineering, electric and electronic industries as guided in joint Circular No. 176/1998/TTLT-BTC-BCN-TCHQ of December 25, 1998 of The Ministry of Finance, The Ministry of Industry and The General Department of customs
- 1Resolution No. 48/2001/NQ-QH10, on the ratification of the agreement between the Socialist Republic of Vietnam and the United States of America on trade relations, passed by the National Assembly.
- 2Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No: 43/2006/QD-BTC | Hanoi, August 29, 2006 |
DECISION
ABOLISHING THE LOCALIZATION RATE-BASED TAX POLICY FOR MECHANICAL, ELECTRICAL AND ELECTRONIC PRODUCTS AND SPARE PARTS
THE MINISTER OF FINANCE
Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Tax and Export Tax and in furtherance of commitments in the Vietnam-US Bilateral Trade Agreement, which was approved by the Xth National Assembly of the Socialist Republic of Vietnam at its 10th session under Resolution No. 48/2001/QH10 of November 28, 2001;
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 Prime Minister's directing opinions in Official Letter No. 1162/TTg-KTTH of July 26, 2006, on abolition of the localization rate-based tax policy;
At the proposal of the director of the Tax Policy Department,
Article 1.- To abolish the localization rate-based tax policy for mechanical, electrical and electronic products and spare parts prescribed in Joint Circulars No. 176/1998/TTLT-BTC-BCN-TCHQ of December 25, 1998, and No. 120/2000/TTLT-BTC-BCN-TCHQ of December 25, 2000, of the Ministry of Finance, the Ministry of Industry and the General Department of Customs, Decision No. 1944/1998/QD-BTC of December 25, 1998, of the Minister of Finance, and other relevant guiding documents.
Article 2.- This Decision shall take effect as from October 1, 2006. Lots of imported mechanical, electrical and electronic components and spare parts for production and assembly with their customs declarations registered with customs offices as from October 1, 2006, shall be subject to the import tax policy according to current regulations.
Decision No. 43/2006/QD-BTC of August 29, 2006 abolishing the localization rate-based tax policy for mechanical, electrical and electronic products and spare parts
- Số hiệu: 43/2006/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 29/08/2006
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 01/10/2006
- Tình trạng hiệu lực: Đã biết