Decision 61/1999/QĐ-BTC
DECISION No. 61/1999/QD-BTC OF JUNE 3, 1999 AMENDING THE TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP of March 2, 1993 of the Government on the tasks, powers and State management responsibilities of the ministries and the ministerial-level agencies;
Pursuant to Decree No. 178/CP of October 28, 1994 of the Government on the tasks, powers and organization of the Ministry of Finance;
Pursuant to the tax rate bracket stipulated in the Import Tariff according to the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 by the Xth National Assembly Standing Committee;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP of November 17, 1998 of the Government detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;
Pursuant to the fluctuation of the petrol and oil prices on the international market,
DECIDES:
Article 1.- To amend the preferential import tax rates of petrol, petrol mixing preparations and mazut under Heading No. 2710 specified in the List of amendments and supplements to the names and import tax rates of a number of commodity items of the preferential import tariff issued together with Decision No. 29/1999/QD-BTC of March 15, 1999 of the Minister of Finance into new ones as follows:
Code Commodity items Tax rates
number rates (%)
2710 Petroleum oils and oils obtained
from bituminous minerals, other
than crude form preparations
not elsewhere specified or
included, containing by weight
70% or more of petroleum
oils or of oils obtained from
bituminous minerals, these oils
being the basic constituents
of such preparations
- Types of petrol:
2710.00.11 -- Aviation petrol. 10
2710.00.12 -- White spirit 10
2710.00.19 -- Others 60
2710.00.20 - Diesel 60
2710.00.30 - Mazut 10
2710.00.40 - Petrol type jet fuel (TC1, ZA1�) 60
2710.00.50 - Kerosene 60
2710.00.60 - Naphtha, reformate and other
preparations for mixing petrol. 60
2710.00.70 - Condensate and similar
preparations 15
2710.00.90 - Others. 10
Article 2.- This Decision takes effect and applies to all import goods declarations already submitted to customs authorities as from June 5, 1999.
For the Minister of Finance
Vice Minister
PHAM VAN TRONG
Thuộc tính văn bản
- Số ký hiệu
- 61/1999/QĐ-BTC
- Loại văn bản
- Bản dịch văn bản
- Cơ quan ban hành
- Bộ Tài chính
- Ngày ban hành
- 03/06/1999
- Ngày có hiệu lực
- 05/06/1999
- Tình trạng hiệu lực
- Còn hiệu lực
- Phạm vi
- Trung ương
- Lĩnh vực
- Chưa phân loại
- Chức danh người ký
- Thứ trưởng
- Người ký
- Phạm Văn Trọng
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