Nghị định 62/CP năm 1996 sửa đổi điểm 9 và điểm 10, Điều 4 Nghị định 96/CP năm 1995

DECREE

AMENDING POINTS 9 AND 10, ARTICLE 4 OF DECREE No.96-CP OF DECEMBER 27, 1995

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of September 30, 1992;
Pursuant to Decree No.96-CP of December 27, 1995 detailing the implementation of the Law on Turnover Tax and the Law on Amendments and Supplements to a Number of Articles of the Law on Turnover Tax;
At the proposal of the Minister of Finance,

DECREES:

Article 1.- Point 9 and Point 10, Article 4 of Decree No.96-CP of December 27, 1995 of the Government detailing the implementation of the Law on Turnover Tax and the Law on Amendments and Supplements to a Number of Articles of the Law on Turnover Tax shall be amended as follows:

"9. A tax rate of 2% shall apply to the ship salvage service activities (survey, floating and towing).

10. A tax rate of 30% shall apply to piloting activities."

Article 2.- This Decree takes effect from the date of its signing.

The earlier provisions which are contrary to this Decree are now annulled.

Article 3.- The Ministers, the Heads of the ministerial-level agencies and the agencies attached to the Government, the Presidents of the People�s Committees of the provinces and cities directly under the Central Government shall have to implement this Decree.