Quyết định 75/2002/QĐ-BTC

Pursuant to the Government�s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government�s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

On the basis of the tax rate bracket prescribed in the Import Tariff according to the list of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly;

Pursuant to Article 1 of the Government�s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax;

Pursuant to Vietnam State Bank�s opinions in Official Dispatch No. 272/NHNN-QLNH of May 22, 2002 and at the proposal of the General Director of Tax,