Quyết định 85/2007/QĐ-BTC

DECISION

Amending the preferential import tax Rates for motor vehicles for the transport of persons in the preferential import tariff

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;

Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket of each commodity group, and the Preferential Import Tariff according to the List of taxable commodity groups and the preferential tax rate bracket of each commodity group;

Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law 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;

At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend the preferential import tax rates of motor vehicles for the transport of persons specified in the Finance Minister’s Decision No. 70/2007/QD-BTC of August 3, 2007, into new preferential import tax rates specified in the List attached to this Decision.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies to customs declarations of imports registered with customs offices from its effective date.