Quyết định 08/2006/QĐ-BTC
DECISION
Adjusting the preferential import tax rates for a number of electronic accessories and spare parts
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, of the National Assembly Standing Committee, promulgating the export tariff according to the list of taxable commodity groups and tax rate bracket for each commodity group and the preferential import tariff according to the list of taxable commodity groups and preferential tax rate bracket for each commodity group;
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures 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, detailing the implementation of the Law on Import Tax and Export Tax;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of electronic accessories and spare parts specified in the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003, which was amended in the Finance Minister's Decision No. 15/2005/QD-BTC of March 17, 2005, into new ones specified in the list enclosed herewith.
Article 2.- This Decision takes effect and applies to imports customs declarations registered with customs offices 15 days after its publication in "CONG BAO."
Thuộc tính văn bản
- Số ký hiệu
- 08/2006/QĐ-BTC
- Loại văn bản
- Bản dịch văn bản
- Cơ quan ban hành
- Bộ Tài chính
- Ngày ban hành
- 08/02/2006
- Ngày có hiệu lực
- 07/03/2006
- Tình trạng hiệu lực
- Còn hiệu lực
- Phạm vi
- Trung ương
- Lĩnh vực
- Chưa phân loại
- Chức danh người ký
- Thứ trưởng
- Người ký
- Trương Chí Trung
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