THE GOVERNMENT

Decree No. 113/2011/ND-CP of December 8, 2011, amending and supplementing a number of articles of the Government’s Decree No. 26/2009/ND-CP of March 16, 2009, detailing a number of articles of the Law on Excise Tax

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the November 14, 2008 Law on Excise Tax; At the proposal of the Minister of Finance,

DECREES:

Article 1. To amend and supplement a number of articles of the Government’s Decree No. 26/2009/ND-CP of March 16, 2009, detailing a number of articles of the Law on Excise Tax as follows:

1. To amend and supplement Point b, Clause 1 of Article 2 as follows: “b/ Gasolene of all kinds, naphtha, reformade components and other components, including condensates, for mixing gasolene, under Point g, Clause 1, Article 2 of the Law on Excise Tax, but excluding naphtha, condensates, reformade components and other components used as production materials (except gasolene production) which are directly imported or bought from producers by traders.

The Ministry of Finance shall guide dossiers and procedures for determining those unliable for tax under this Point.”

2. To amend and supplement Clause 4 of Article 3 as follows:

“4. Cars specified in Clause 4, Article 3 of the Law on Excise Tax include cars which, according to manufacturer standards, are designed to be used as ambulances, prison vans or hearses; cars designed with both seats and standing places for transporting 24 or more persons; cars operating in recreation,..........

Please, contact us to get this full document

Dragon Law Firm

Vietnam law firms, law firm in Vietnam, law firms in Vietnam, law firm in Hanoi, Hanoi law firm, Vietnam law, Vietnamese laws, Vietnamese lawyer

www.lawfirm.vn                              

www.congtyluatdragon.com/home.htm