Quyết định 25/2004/QĐ-BTC

25/2004/QĐ-BTC Ban hành 15/03/2004 Hiệu lực 08/04/2004 Còn hiệu lực

DECISION No. 25/2004/QD-BTC OF MARCH 15, 2004 AMENDING THE IMPORT TAX RATES OF A NUMBER OF GOLD ITEMS UNDER HEADING No. 7108 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the 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 Tariff according to the List of commodity groups subject to import tax, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the XIth 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 May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import 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 gold items under Heading No. 7108, prescribed in the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff, into new preferential import tax rates as follows:

Codes

Description of commodities

Tax rate (%)

7108

   

Gold (including gold plated with platinum) unwrought or in forms of semi-finished products or in powder

- Non-monetary:

 

7108

11

00

- - In powder form

0.5

7108

12

 

- - Other unwrought forms:

 

7108

12

10

- - - In lumps, ingots and cast bars

0.5

7108

12

90

- - - Other

0.5

7108

13

 

- - Other semi-finished product forms:

 

7108

13

10

- - - In rods, bars, profiles, foils and strips

1

7108

13

90

- - - Other

0.5

7108

20

00

- Monetary

0.5

Article 2.- This Decision takes implementation effect and applies to the import goods declarations submitted to the customs offices 15 days after its publication in the Official Gazette.

For the Finance Minister
Vice Minister
TRUONG CHI TRUNG

Thuộc tính văn bản

Số ký hiệu
25/2004/QĐ-BTC
Loại văn bản
Bản dịch văn bản
Cơ quan ban hành
Bộ Tài chính
Ngày ban hành
15/03/2004
Ngày có hiệu lực
08/04/2004
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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