Quyết định 59/2005/QĐ-BTC
DECISION
On the non-application of duty quotas to import goods eligible for the application of CEPT tax rates
THE MINISTER OF FINANCE
Pursuant to the Law on Import Tax and Export Tax and Laws Amending the Law on Import Tax and Export Tax;
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, on the tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.- Duty quotas shall not apply to import goods which satisfy the conditions for enjoying CEPT tax rates, provided for in the Finance Ministry's Circular No. 45/2005/TT-BTC of June 6, 2005, guiding Vietnam's list of commodities and their tax rates for the implementation of the Agreement on Common Effective Preferential Tariff (CEPT) of ASEAN countries, and are included on the List of goods subject to duty quotas, issued together with the Finance Minister's Decision No. 126/2003/QD-BTC of August 7, 2003, Decision No. 36/2004/QD-BTC of April 15, 2004, and Decision No. 16/2005/QD-BTC of March 28, 2005, promulgating and adjusting the List of commodities and their import tax rates for the application of duty quotas.
Article 2.- This Decision takes effect 15 days after its publication in "CONG BAO."-
Thuộc tính văn bản
- Số ký hiệu
- 59/2005/QĐ-BTC
- Loại văn bản
- Bản dịch văn bản
- Cơ quan ban hành
- Bộ Tài chính
- Ngày ban hành
- 19/08/2005
- Ngày có hiệu lực
- 14/09/2005
- 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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