Quyết định 1334/1998/QĐ/BTC của Bộ Tài chính sửa đổi, bổ sung giá mua tối thiểu tại cửa khẩu để tính thuế nhập khẩu tại Bảng giá ban hành kèm theo Quyết định 590A/1998/QĐ/BTC ngày 29/4/1998 của Bộ trưởng Bộ Tài chính

DECISION

AMENDING AND SUPPLEMENTING THE BORDER-GATE MINIMUM PURCHASE PRICES FOR IMPORT TAX CALCULATION SPECIFIED IN THE PRICE INDEX ISSUED TOGETHER WITH DECISION No. 590A/1998/QD/BTC OF APRIL 29, 1998 OF THE MINISTER OF FINANCE

THE MINISTER OF FINANCE

Pursuant to the competence and principles for determining the prices for export and/or import tax calculation stipulated in Article 7 of Decree No. 54-CP of August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Law on Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;

Pursuant to Part II of Circular No.72A-TC/TCT of August 30, 1993 of the Ministry of Finance guiding the implementation of Decree No.54-CP of August 28, 1993 of the Government; and Official Dispatch No.3696-TC/TCT of September 23, 1998 of the Ministry of Finance;

At the proposal of the General Department of Customs in its Official Dispatch No.3330/TCHQ-KTTT of September 24, 1998,

DECIDES:

Article 1.- To amend and supplement the border-gate minimum purchase prices of a number of goods items as stipulated herein, which shall serve as basis for the tax collecting agencies to determine the prices for import tax calculation of goods items of the same categories in the index of border-gate minimum purchase prices for import tax calculation issued together with Decision No.590A/1998/QD-BTC of April 29, 1998 of the Minister of Finance:

Article 2.- This Decision is effective for and applies to all lots of import goods with import declarations registered with customs authorities as from October 15, 1998.