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HE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 80/2003/QD-BTC

Hanoi, June 09, 2003

 

DECISION

AMENDING AND SUPPLEMENTING MINIMUM IMPORT TAX CALCULATION PRICES OF A NUMBER OF COMMODITY GROUPS PRESCRIBED IN THE FINANCE MINISTER’S DECISION No. 164/2002/QD-BTC OF DECEMBER 27, 2002

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. 178/CP of October 28, 1994 defining the functions, tasks and organizational apparatus of the Ministry of Finance;
Pursuant to the competence and principles for determining import and export tax calculation prices, prescribed in Article 7 of the Government's Decree No. 54/CP of August 28, 1993 detailing the implementation of the Law on Import Tax and Export Tax;
After consulting with the Ministry of Trade;
At the proposal of the General Director of Tax,

DECIDES:

Article 1.- To amend, supplement and adjust a number of stipulations in "Group 1" of the Price Index issued together with the Finance Minister's Decision No. 164/2002/QD-BTC of December 27, 2002 as follows:

Commodity names

Calculation units

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Group 1: Automobiles, automobile part assemblies and accessories

 

 

* Automobiles and automobile part assemblies

 

 

J/ Tourist and passenger cars as well as lorries of other kinds not yet specified above:

 

 

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3. Lorries:

 

 

3.1. The prices of lorries made in SNG (former Soviet Union) countries shall be equal to 55% of the prices of those made in Japan, of the same type, and with the same tonnage and year of manufacture

 

 

3.2. The prices of automobiles of other kinds shall be equal to 70% of the prices of those made in Japan, of the same type, and with the same tonnage and year of manufacture

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1* Automobile accessories

 

 

I) Accumulators used for automobiles

 

 

1. Under 50 AH

unit

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2. Between 50 AH and under 70 AH

unit

14.00

3. Between 70 AH and under 100 AH

unit

20.00

4. Between 100 AH and under 120 AH

unit

30.00

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unit

35.00

6. Between 150 AH and under 200 AH

unit

45.00

7. 200 AH or over

unit

60.00

 

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FOR THE FINANCE MINISTER
VICE MINISTER




Truong Chi Trung

 

HIỆU LỰC VĂN BẢN

Decision No. 80/2003/QD-BTC of June 09, 2003, amending and supplementing minimum import tax calculation prices of a number of commodity groups prescribed in the Finance Ministers Decision No. 164/2002/QD-BTC of December 27, 2002

  • Số hiệu: 80/2003/QD-BTC
  • Loại văn bản: Quyết định
  • Ngày ban hành: 09/06/2003
  • 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: 14/07/2003
  • Tình trạng hiệu lực: Ngưng hiệu lực
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