Circular No. 108/2011/TT-BTC amends and supplements provisions on export duties and preferential import duties for certain commodities in the Tariff. This document applies to exporting and importing enterprises and takes effect from September 11, 2011.
适用范围
Exporting and importing enterprises
要点
- Enterprises are amended and supplemented with provisions on export duties and preferential import duties for certain commodities in the Tariff.
🌐 本文件的社会影响
- Positive impact: Enterprises may reduce tax costs when exporting and importing adjusted commodities. However, enterprises must comply with new regulations.
- Negative impact: It may cause difficulties in the work process of enterprises if they fail to promptly grasp changes in the Tariff.
❓ 常见问题
What is the new tax rate?
This Circular amends and supplements provisions on export duties and preferential import duties for certain commodities. Specific tax rates should be referred to Annexes I and II of Circular No. 184/2010/TT-BTC.
When does this Circular take effect?
Circular No. 108/2011/TT-BTC takes effect from September 11, 2011.
What should enterprises do to comply?
Enterprises need to update and adjust their export and import procedures according to the new regulations stipulated in this Circular, particularly regarding the tax rates of modified commodities.
What sanctions apply if there is non-compliance?
This Circular does not specify specific sanctions. However, enterprises must ensure compliance to avoid legal risks and additional costs.
Which commodities are amended?
This Circular only amends and supplements provisions on export duties and preferential import duties for certain commodities in the Tariff. The specific purpose of the adjustment should be referred to Annexes I and II of Circular No. 184/2010/TT-BTC.
全文
CIRCULAR
Amending and supplementing regulations on export tax, preferential import tax for certain goods listed in the Export Tariff and Preferential Import Tariff in the Export Tariff and Preferential Import Tariff
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Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff according to the list of taxable commodity groups and tax rate brackets for each group, and the Preferential Import Tariff according to the list of taxable commodity groups and preferential tax rate brackets for each group;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing implementation of certain provisions of the Law on Export Tax, Import Tax;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Implementing Resolution No. 11/NQ-CP dated February 24, 2011 of the Government on key measures to control inflation, stabilize macroeconomic conditions, and ensure social welfare, and the directive of the Prime Minister in Circular No. 3869/VPCP-KTTH dated June 13, 2011 on tax policies to implement Resolution No. 11/NQ-CP;
The Ministry of Finance amends and supplements regulations on export tax and preferential import tax for certain goods listed in the Export Tariff and Preferential Import Tariff as follows:
Article 1. Regulations on export tax and preferential import tax.
Amending and supplementing regulations on export tax and preferential import tax for certain goods specified in the Export Tariff and Preferential Import Tariff issued together with Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance stipulating the tax rates of the Export Tariff and Preferential Import Tariff according to the list of taxable commodities at the export tax rate (Annex I) and the list of preferential import tax rates (Annex II) issued together with this Circular.
Article 2. Effective Date.
This Circular takes effect from September 11, 2011./.
DEPUTY MINISTER
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