Laws of Vietnam

Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organization of the Ministry of Finance;

Pursuant to the tax rate bracket stipulated in the Import Tariff according to the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;

Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of the Law on Import Tax and Export Tax;

After consulting with the Ministry of Trade in Official Dispatch No. 0697/TM-XNK of February 15, 2000 and the Government Pricing Commission in Official Dispatch No. 113/BVGCP of February 15, 2000;

At the proposal of the General Director of Tax,