- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 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 VIETNAM |
No. 88/2008/QD-BTC | Hanoi, October 22, 2008 |
DECISION
AMENDING PREFERENTIAL IMPORT DUTY APPLICABLE TO JET FUEL ON THE PREFERENTIAL IMPORT TARIFF LIST
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295-2007-NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Export Tariff List and the Preferential Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149-2005-ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 77-2003-ND-CP of the Government dated 1 July 2003 on the functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;
DECIDES:
Article 1.- To amend the preferential import duty rate for aviation jet turbine fuel (jet fuel) in Groups 2710.19.13.00 and Group 2710.19.14.00 [in the Preferential Import Tariff List] stipulated in Decision 76-2008-QD-BTC of the Minister of Finance dated 11 September 2007 to five (5%) per cent, which rate shall apply to all import goods' customs declarations registered with the customs office as from 2 November 2008.
Article 2.- This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.
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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
- 1Decision No. 76/2008/QD-BTC of September 11th, 2008, issuing import duty rates applicable to group 2710 goods on the preferential import tariff list.
- 2Decision No. 76/2008/QD-BTC of September 11th, 2008, issuing import duty rates applicable to group 2710 goods on the preferential import tariff list.
- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
Decision No. 88/2008/QD-BTC of October 22, 2008, amending preferential import duty applicable to jet fuel on the preferential import tariff list.
- Số hiệu: 88/2008/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 22/10/2008
- Nơi ban hành: Bộ Tài chính
- Người ký: Đỗ Hoàng Anh Tuấn
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 16/11/2008
- Ngày hết hiệu lực: 01/01/2010
- Tình trạng hiệu lực: Hết hiệu lực