Decision No. 44/2007/QD-BTC dated June 04, 2007 of the Ministry of Finance on termination of the excise duty refund for exported home-made foreign-brand cigarettes

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.