VietnameseDecision No. 41/2007/QD-BTC dated May 31, 2007 of the Ministry of Finance promulgating Vietnam’s particularly preferential import table of rates for implementation of ASEAN-Korea Free Trade Area
ATTRIBUTE
Decision No. 41/2007/QD-BTC dated May 31, 2007 of the Ministry of Finance promulgating Vietnam’s particularly preferential import table of rates for implementation of ASEAN-Korea Free Trade Area
| 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: | 41/2007/QD-BTC | Signer: | Truong Chi Trung |
| 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: | 31/05/2007 | 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 , Culture - Sports - Tourism |
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Effect status: Known
THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No. 44/2007/QD-BTC | Hanoi, June 04, 2007 |
DECISION
ON TERMINATION OF THE EXCISE DUTY REFUND FOR EXPORTED HOME-MADE FOREIGN-BRAND CIGARETTES
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the tasks, competent, authorities and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the tasks, competent, authorities and organizational structure of the Ministry of Finance;
In furtherance of the Prime Minister’s instructions in the Government Office’s Official Letter No. 2240/VPCP-KTTK of April 27, 2007, on settlement of excise tax on exported home-made foreign-brand cigarettes;
At the proposal of the General Director of Taxation,
DECIDES:
Article 1.- To terminate excise duty refund under the guidance in the Finance Ministry’s Circular No. 28/2006/TT-BTC of April 4, 2006, regarding home-made foreign-brand cigarettes exported from July 1, 2007.
Article 2.- Home-made foreign-brand cigarettes exported before July 1, 2007, (according to exported goods declaration) that fully satisfy conditions, dossiers and procedures according to the provisions of the Finance Ministry’s Circular No. 28/2006/TT-BTC of April 4, 2006, shall be examined for excise duty refund under the provisions of this Circular.
Establishments exporting home-made foreign-brand cigarettes shall finalize with tax offices their declared and refunded excise duty amounts according to Circular No. 28/2006/BTC.
Article 3.- This Decision takes effect 15 days after its publication in “CONG BAO.” All previous regulations contrary to this Decision are annulled.
FOR THE MINISTER OF FINANCE VICE MINISTER Truong Chi Trung |
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