- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Decree of Government No. 12/2006/ND-CP, making detailed provisions for implementation of the Commercial Law with respect to international purchases and sales of goods; and agency for sale and purchase, processing and transit of goods involving foreign parties.
- 3Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 4Decree 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. 92/2007/QD-BTC | Hanoi, November 01, 2007 |
DECISION
AMENDING SPECIFIC IMPORT TAX RATES FOR USED CARS
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
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 Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;
Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;
Pursuant to Article 2 of the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006, defining the competence to amend specific tax rates;
At the proposal of the General Director of Customs,
DECIDES:
Article 1.- To amend specific tax rates for used cars for transport of not more than 15 persons, including the driver, specified in the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006, into the following new ones:
Description
Under Preferential Import Tariffs’ headings
...
...
...
Tax rate (USD)
(1)
(2)
(3)
(4)
1. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of:
...
...
...
8703
Car
2,700.00
- Between 1,000 cc and under 1,500 cc
8703
Car
6,300.00
- Between 1,500 cc and 2,000 cc
8703
...
...
...
8,000.00
- Between above 2,000 cc and under 2,500 cc
8703
Car
12,000.00
- Between 2,500 cc and 3,000 cc
8703
Car
13,500.00
...
...
...
8703
Car
16,200.00
- Between above 4,000 cc and 5,000 cc
8703
Car
26,400.00
- Above 5000 cc
8703
...
...
...
30,000.00
2. Cars for transport of between 6 and 9 persons, including the driver, of a cylinder capacity of:
- 2,000 cc or less
8703
Car
7,200.00
...
...
...
8703
Car
11,200.00
- Between above 3,000 cc and 4,000 cc
8703
Car
14,400.00
- Above 4,000 cc
8703
...
...
...
24,000.00
3. Cars for transport of between 10 and 15 persons, including the driver, of a cylinder capacity of:
- 2,000 cc or less
8702
Car
6,400.00
...
...
...
8702
Car
9,600.00
- Above 3,000 cc
8702
Car
13,500.00
Article 2.- This Decision replaces the Finance Minister’s Decision No. 05/2007/QD-BTC of January 15, 2007, and Decision No. 72/2007/QD-BTC of August 7, 2007, takes effect and applies to all declarations of imported goods registered with customs offices 15 days after its publication in “CONG BAO.”
...
...
...
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
- 1Circular No. 28/2013/TT-BTC of March 15, 2013, adjusting import tax rates for used cars specified in clause 1, article 1 of the Decision No. 36/2011/QD-TTg, of June 29, 2011, of the Prime Minister
- 2Decision No. 36/2011/QD-TTg of June 29, 2011, on issuing import tax rate for used cars from 15 seats or less
- 1Circular No. 28/2013/TT-BTC of March 15, 2013, adjusting import tax rates for used cars specified in clause 1, article 1 of the Decision No. 36/2011/QD-TTg, of June 29, 2011, of the Prime Minister
- 2Decision No. 36/2011/QD-TTg of June 29, 2011, on issuing import tax rate for used cars from 15 seats or less
- 3Decree of Government No. 12/2006/ND-CP, making detailed provisions for implementation of the Commercial Law with respect to international purchases and sales of goods; and agency for sale and purchase, processing and transit of goods involving foreign parties.
- 4Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 5Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 6Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
Decision No.92/2007/QD-BTC of November 01, 2007 amending specific import tax rates for used cars
- Số hiệu: 92/2007/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 01/11/2007
- 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: 03/12/2007
- Ngày hết hiệu lực: 02/04/2008
- Tình trạng hiệu lực: Hết hiệu lực