Quyết định 92/2007/QĐ-BTC sửa đổi mức thuế tuyệt đối thuế nhập khẩu xe ôtô đã qua sử dụng nhập khẩu do Bộ trưởng Bộ Tài Chính ban hành

DECISION

AMENDING SPECIFIC IMPORT TAX RATES FOR USED CARS

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;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 Import Tax and Export Tax Law;Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;Pursuant to Article 2 of the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006, defining the competence to amend specific tax rates;At the proposal of the General Director of Customs,

DECIDES:

Article 1.- To amend  specific tax rates for used cars  for transport of not more than 15 persons, including the driver, specified in the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006, into the following new ones:

Article 2.- This Decision replaces the Finance Minister’s Decision No. 05/2007/QD-BTC of January 15, 2007, and Decision No. 72/2007/QD-BTC of August 7, 2007,  takes effect and applies to all declarations of imported goods registered with customs offices 15 days after its publication in “CONG BAO.”

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