Decision 33/2000/QD-BTC

33/2000/QD-BTC Ban hành 06/03/2000 Hiệu lực 06/03/2000 Còn hiệu lực

THE MINISTRY OF FINANCE

DECISION No. 33/2000/QD-BTC OF MARCH 6, 2000 AMENDING THE IMPORT TAX RATES FOR A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

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 apparatus of the Ministry of Finance;

Pursuant to the tax rate bracket stipulated 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 Xth National Assembly Standing Committee;

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

In implementation of the Prime Minister�s instructions in Official Dispatch No. 204/CP-KTTH of March 2, 2000 adjusting the price of and tax for petrol and oil;

At the proposal of the General Director of Tax,

DECIDES:

Article 1.- To amend the preferential import tax rates for a number of commodity items under Heading No. 2710 specified in the Finance Minister�s Decision No. 12/2000/QD-BTC of February 3, 2000 into the new ones as follows:

Code number

Description

Tax rate (%)

Heading

Subheading

   

2710

2710

2710

2710

2710

2710

2710

2710

2710

2710

2710

00

00

00

00

00

00

00

00

00

00

11

12

19

20

30

40

50

60

70

90

Petroleum oils and oils obtained from bituminous minerals, except for crude; preparations not elsewhere specified or included, containing 70% or more of petroleum oils or of oils
obtained from bituminous minerals, these oils being the basic constituents of such preparations.

- Types of gasoline:

-- Aircraft gasoline

-- Solvent gasoline

-- Others

- Diesel oil

- Fuel oil

- Fuel for aircraft (TC1, ZA1,�)

- Common kerosene

- Naptha, Refomate and other preparations for mixing petrol

- Condensate and similar preparation

- Others

15

10

15

0

0

25

0

15

0

10

Article 2.- This Decision takes effect and applies to all import goods declarations already submitted to the custom authorities as from March 10, 2000. The earlier stipulations which are contrary to this Decision are all now annulled.

For the Minister of Finance
Vice Minister
PHAM VAN TRONG

Thuộc tính văn bản

Số ký hiệu
33/2000/QD-BTC
Loại văn bản
Bản dịch văn bản
Cơ quan ban hành
Bộ Tài chính
Ngày ban hành
06/03/2000
Ngày có hiệu lực
06/03/2000
Tình trạng hiệu lực
Còn hiệu lực
Phạm vi
Trung ương
Lĩnh vực
Chưa phân loại
Chức danh người ký
Thứ trưởng
Người ký
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