Decision 27/2006/QĐ-BTC

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, on the issuance of the export tariff according to the list of taxable goods categories and the tax rate bracket for each goods category, and the preferential import tariff according to the list of taxable goods categories and the preferential tax rate bracket for each goods category;

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies;

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, guiding in detail the enforcement of the Law on Import Tax and Export Tax;

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