The minimum purchase price DECISION for imports is not in the list of items the State manage tax rates _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL DIRECTOR of the BUREAU of CUSTOMS to base jurisdiction and the principle of determining taxable imports exports specified in article 7 of the Decree 54/CP dated 28 August 1993 the Government's detailed enforcement rules of export tax , import tax;
Base circular 171/1998/TT/BTC dated 22/12/1998 of the Ministry of Finance shall guide the implementation of Decree No. 54/CP 28/8/1993, Decree No. 89/1998/ND-CP dated November 17, 1998 by the Government;
Base circular 82/1997/TT/BTC dated November 11, 1997; Circular No. 92/1999/TT/BTC dated 24/12/1999 of the Ministry of finance about the guidelines apply import tax rates under foreign trade contracts.
His proposal Director check the currency import and export tax.
Decision: article 1: attached to this decision "minimum purchase price for the imported goods is not in the list of items the State manage tax rates" to pressure tax rates in the following cases: 1/imports according to the method is not a purchase or no external trade purchase contract.
2/imported by the foreign trade purchase contract but the contract does not qualify the provisions of point 1 circular No. 92/1999/TT/BTC dated 24 July 1999 of the Ministry of finance; or contract are eligible under this regulation but the price recorded on the contract are too low (lower than 70% of the minimum specified in the minimum price due to the General Director of the Bureau of Customs issued).
-With regard to the items indicated on the contract price is higher than the minimum price specified in the price list; or items not yet have minimum price rules at this price, the tax rates is recorded on the contract price including freight and insurance charges or the price of business Declaration itself.
Article 2: tax Price pharmacy review applied rates indicated on foreign trade contracts for the following cases: 1/imports are imported under tax preferential tariff of 5% back down and foreign trade contracts have conditions as defined in point I of the circular 92/1999/TT/BTC dated 24 July 1999 of the Ministry of finance.
2/imported raw materials is directly put into production, the Assembly if there is enough of the conditions as defined in point II C item circular 82/1999/TT/BTC dated 11 November 1997; point II circular 92/1999/TT/BTC dated 24 July 1999 of the Ministry of finance.
Article 3: minimum Price for the imported goods do not belong to the category of State management of tax rates will be reviewed to adjust when:-the actual import Price gate has the volatility from 30% or more than the minimum price, then delivered to the local customs Bureau monitor the proposed rates and the timely reporting of the General Department of customs to consider adjust the minimum price.
-Shippers have complain, recommendations about the unreasonable of minimum price by the General Department of customs regulations then required to provide valid documents related to tax calculation and price of the item to the General Department of customs on adjusting for reasonable research.
Article 4: prices charged import tax used goods imported by 70% (seventy percent) of the new price of the same type.
Article 5: the decision has effect after 15 days from the date of signing and the replacement of decision No. 482/1999/QD-2 December 1999; Decision No 105/2000/QD-2 on April 27, 2000; Decision No 157/2000/QD-2 on 25 May 2000; Decision No 293/2000/QD-2 August 2000; Decision No. 458/2000/QD-2 October 2000; The decision 521/2000/QD-2 November 2000; Decision No. 589/2000/QD-2 on November 29, 2000; Decision No. 682/2000/QD-2 December 2000 of the General Director of the Bureau of customs. The previous provisions contrary to this decision to annul all./.