Thông tư 26/2003/TT-BTC

The time for calculation of tax on import/export goods shall comply with the provisions in Article 4 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law No. 04/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of the Law on Import Tax and Export Tax and guidance in Section II, Part C of Circular No. 172/1998/TT-BTC of December 22, 1998 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 54/CP of August 28, 1993, Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law on Import Tax and Export Tax and the laws amending and supplementing a number of articles of the Law on Import Tax and Export Tax.

The provisions in Article 7 of the Government’s Decree No. 101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law on customs procedures and customs inspection and supervision regime shall not apply to the determination of time for calculation of tax on import and export goods.

This Circular takes effect after its signing.

In the course of implementation, if meeting with any problems, agencies and units are requested to report them to the Ministry of Finance for settlement.

For the Minister of Finance
Vice Minister
TRUONG CHI TRUNG