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| THE MINISTRY OF FINANCE ---------- | SOCIALIST REPUBLIC OF VIET NAM |
| No. 100/2008/QD-BTC | Hanoi, November 10, 2008 |
DECISION
AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO LIQUEFIED PETROLEUM GAS ON THE PREFERENTIAL IMPORT TARIFF LIST
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;
DECIDES:
Article 1
To amend the preferential import duty rates applicable to LPG stipulated in Decision 106-2007-QD-BTC of the Minister of Finance dated 20 December 2007 as amended, to become the new preferential import duty rates in the List attached.
Article 2
...
...
...
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
LIST
(Issued with Decision 100/2008/QD-BTC of the Minister of Finance dated 10 November 2008)
Code
Description
Tax Rate
(%)
...
...
...
Petroleum gas and other types of hydrocarbon gases
...
...
...
2711
11
00
00
- - Natural gas
5
2711
12
...
...
...
00
- - Propane
5
2711
13
00
00
- - Butane
5
...
...
...
14
- - Ethylene, propylene, butylene and butadiene:
2711
14
10
00
...
...
...
5
2711
14
90
00
- - - Other types
5
2711
19
...
...
...
00
- - Other types
5
Gas forms:
...
...
...
21
00
00
- - Natural gas
1
2710
29
00
00
...
...
...
1
- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
Decision No. 100/2008/QD-BTC of November 10, 2008, amending preferential import duty rates applicable to liquefied petroleum gas on the preferential import tariff list.
- Số hiệu: 100/2008/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 10/11/2008
- Nơi ban hành: Bộ Tài chính
- Người ký: Đỗ Hoàng Anh Tuấn
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra