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No. 62-CP

Taxes:Other Taxes

Date of Promulgation:

Date of Implementatio:1996-10-23


Decree No. 62/CP date October 23, 1996 of the Government amending points 9 and 10, article 4 of Decree No.96-CP dated December 27, 1995


Independence - Freedom – Happiness

No. 62-CP

Hanoi , October 23, 1996





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,


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.






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