Decision No. 182/2000/QD-BTC dated November 14, 2000 of the Ministry of Finance stipulating the import tax rate for the commodity item of Trinitron flat picture tube under AICO structure

Summary
Content
Status
Vietnamese
Download

Error message

Font size:

ATTRIBUTE

Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	182/2000/QD-BTC	Signer:	Vu Van Ninh
Type:	Decision	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	14/11/2000	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Export - Import , Policy , Tax - Fee - Charge

For more details, click here.

Download files here.

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

Effect status: Known

THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------
No: 182/2000/QD-BTC	Hanoi, November 14, 2000

DECISION

STIPULATING THE IMPORT TAX RATE FOR THE COMMODITY ITEM OF TRINITRON FLAT PICTURE TUBE UNDER AICO STRUCTURE

THE MINISTER OF FINANCE

Pursuant to Article 4 of the Law on Export Tax and Import Tax, which was passed on December 26, 1991 by the VIIIth National Assembly of the Socialist Republic of Vietnam at its 10th session;
Pursuant to the framework Agreement on ASEAN Industrial Cooperation signed by ASEAN economic ministers in Singapore on April 27, 1996;
Pursuant to the Prime Minister’s opinions in Official Dispatch No. 1896/VPUB of April 22, 1996 on ASEAN Industrial Cooperation Agreement; Official Dispatch No. 1746/VPCP-TCQT of May 5, 2000 on the establishment of AICO structure and Official Dispatch No. 3186/CV-HTQT of August 16, 2000 on the organization of implementation of AICO structure by Sony Corporation;
Pursuant to Decision No. 07/1998/QD-BCN of February 2, 1998 of the Ministry of Industry promulgating the Regulation on the appraisal, approval and management of the ASEAN Industrial Cooperation (AICO) Structure and Certificate of AICO products No. Sony/2000/2 of July 14, 2000, granted by the Secretariat of the Association of Southeast-Asian Nations,

DECIDES:

Article 1.- The Tan Binh Vietronics Company of Vietnam shall, when importing Trinitron flat picture tubes ( without ray-driving rolls and de-magnetizing rolls), which are under Sub-heading No. 85401100 (Specific item) of the Preferential Import Tariff, from the SONY Electronics Pte. Ltd. of Singapore under AICO structure, be entitled to enjoy the import tax rate of 5% (five percent).

In cases where the import tax rate prescribed for Trinitron flat picture tubes in the Preferential Import Tariff or in the List of commodities and their tax rates for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT), issued by the Government, is lower than 5%, such lower tax rate shall apply.

Article 2.- When carrying out the importation, the Tan Binh Vietronics Company shall have to produce:

- Certificate of AICO products No. Sony/2000/2 of July 14, 2000, granted by the ASEAN Secretariat (notarized copy);

- Certificate of origin, form D, granted by Singaporean competent agencies, according to the Trade Ministry’s provisions on CEPT Agreement’s origin certificates.

Article 3.- The volume of imported trinitron flat picture tubes entitled to the import tax rate prescribed in Article 1 of this Decision shall comply with the Industry Ministry’s regulations.

Article 4.- The implementation organization and management of AICO structure shall comply with the provisions in Decision No. 07/1998/QD-BCN of February 2, 1998 of the Minister of Industry and other Industry Ministry’s regulations on reporting regimes. In cases where the enterprise is detected to use such import goods for wrong purposes, the Ministry of Industry shall have report such to the General Department of Customs, so that the latter can direct local customs offices to collect import tax arrears and impose fines as prescribed.

Article 5.- This Decision takes effect and applies to import goods declaration already submitted to customs offices as from August 28, 2000.

FOR THE MINISTER OF FINANCE
VICE MINISTER

Pham Van Trong

Please log in to a subscriber account to see the full text. Don’t have an account? Register here

Processing, please wait...

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

Official Gazette

Others

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers

For further support, please call 19006192

Decision No. 182/2000/QD-BTC dated November 14, 2000 of the Ministry of Finance stipulating the import tax rate for the commodity item of Trinitron flat picture tube under AICO structure

ATTRIBUTE

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

SAME CATEGORY

Decree No. 153/2024/ND-CP dated November 21, 2024 of the Government on environmental protection fee for emissions

Circular No. 109/2000/TT-BTC dated November 13, 2000 of the Ministry of Finance guiding the regime on the collection, remittance and use of investment evaluation fees

Decision No. 171/2000/QD-BTC dated October 27, 2000 of the Ministry of Finance promulgating the collection levels of fees for approving screenplays, movies and licensing cinematographic practice

Resolution No. 240/2000/NQ-UBTVQH10 dated October 27, 2000 of the Standing Committee of National Assembly on amendment of and addition to the list of goods and services which are not subject to value added tax and value added tax rates applicable to a number of goods and services