Bản dịch văn bản 57/2005/QĐ-BTC
quyet-dinh-57-2005-qd-btc
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2005-08-10

DECISION Amending preferential import tax rates of automobile parts and accessories in the preferential import Tariffs THE MINISTER of FINANCE Pursuant to the Tariffs according to the List of import tax-liable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the XIth National Assembly Standing Committee; 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 Finance Ministry; Pursuant to Article 1 of Decree No. 94/1998/ND-CP of November 17, 1998, detailing the implementation of the Law Amending and Supplementing a Number of Articles of May 20, 1998 Law No. 04/1998/QH10 on Import Tax an Export Tax; Realizing the Prime Minister's directions in the Government Office's Official Letter No. 3028/VPCP-KTTH of June 3, 2005, on tax policies applicable to automobiles and their parts and accessories; At the proposal of the director of the Tax Policy Department, DECIDES: Article 1.- To promulgate together with this Decision the Lists (including List I and List II) and preferential import tax rates of automobile parts and accessories. For commodities which are not specified in List II, the preferential import tax rates specified in List I shall apply. Article 2.- This Decision takes effect and applies to all import goods declarations registered with customs offices as from January 1, 2006. Article 3.- During the period from January 1, 2006 to the end of December 31, 2006, enterprises may choose to apply preferential import tax rates applicable to CKD part sets specified in the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003, or those applicable to each automobile part or accessory specified in this Decision. Enterprises which choose to apply tax rates applicable to CKD part sets or those applicable to each part or accessory of a certain automobile type shall have to register such in writing with the Customs Departments most convenient for them and effect the registered contents throughout the transformation. Article 4.- Enterprises manufacturing or assembling automobiles which are ready to apply tax rates to each automobile part or accessory promulgated together with this Decision shall be permitted to experimentally apply them 15 days after this Decision is published in "CONG BAO." Enterprises which wish to experimentally apply tax rates to each automobile part or accessory must send written requests for experimental application to the Finance Ministry and obtain the latter's written permission. Article 5.- As from January 1, 2007, the import tax rates applicable to each automobile part or accessory promulgated together with this Decision shall be uniformly applied and the tax rates applicable to CDK and IKD automobile part sets specified in List I and List II promulgated together with the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the Preferential Import Tariffs shall be annulled.