Decision No. 97/2005/QD-BTC dated December 15, 2005 of the Ministry of Finance on the application of the export tariff and the preferential import tariffs

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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:	97/2005/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:	15/12/2005	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Export - Import, Tax - Fee - Charge

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------
No. 97/2005/QD-BTC	Hanoi, December 15, 2005

DECISION

ON THE APPLICATION OF THE EXPORT TARIFF AND THE PREFERENTIAL IMPORT TARIFFS

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;

Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket for each commodity group and the Preferential Import Tariffs according to the List of taxable commodity groups and the tax rate bracket for each commodity group;

Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers 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 functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;

At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To continue applying the export tax rates promulgated together with Decision No. 45/2002/QD-BTC of April 10, 2002, and the preferential import tax rates promulgated together with Decision No. 110/2003/QD-BTC of July 25, 2003, and Decisions amending and supplementing the Preferential Import Tariffs in Decision No. 110/2003/QD-BTC of July 25, 2003, of the Finance Minister.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO.”

FOR THE MINISTER OF FINANCE
VICE MINISTER

Truong Chi Trung

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Decision No. 97/2005/QD-BTC dated December 15, 2005 of the Ministry of Finance on the application of the export tariff and the preferential import tariffs

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VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

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