Quyết định 08/2006/QĐ-BTC

08/2006/QĐ-BTC Ban hành 08/02/2006 Hiệu lực 07/03/2006 Còn hiệu lực

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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