This Decision adjusts the export tax rate for wood and wooden products from December 1, 2008, applicable to customs declarations registered after this date.
适用范围
Exporters of wood and wooden products
要点
- Exporters of wood and wooden products belonging to the groups: 44.03, 44.04, 44.06, 44.07, 44.08, 44.09, 44.15, 44.16, and 44.18 must apply the new tax rate of 0% from December 1, 2008 (Article 1).
- Exporters of wood and wooden products mentioned above shall not apply the old tax rate stipulated in Decision No. 106/2007/QD-BTC from December 1, 2008 (Article 1).
- This Decision takes effect fifteen days after publication in the Official Gazette.
- Exporters of wood and wooden products must comply with the new tax rate when declaring customs from December 1, 2008 (Article 1).
- Provincial Customs Departments are responsible for implementing the collection of export taxes according to the new regulations.
🌐 本文件的社会影响
- Exporters of wood and wooden products benefit from the 0% tax rate, reducing export costs.
- Provincial Customs Departments have additional work in implementing the collection of taxes under the new regulations.
❓ 常见问题
What tax rate must exporters of wood and wooden products apply?
The tax rate of 0% must be applied from December 1, 2008 (Article 1).
When does this Decision take effect?
Fifteen days after publication in the Official Gazette.
全文
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MINISTRY OF FINANCE --------------- NUMBER: 109/2008/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------------- HA NOI, November 28, 2008 |
DECISION
REGARDING THE ADJUSTMENT OF THE EXPORT TAX RATES FOR WOOD AND WOOD PRODUCTS IN THE EXPORT DUTY TAX SCHEDULEhàng bằng gỗ trong Danh mục thuế xuất khẩu
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THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
WHEREAS Decision No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Duty Tax Schedule according to the list of taxable categories and tax rate ranges for each category, and the Import Duty Preferential Tax Schedule according to the list of taxable categories and preferential tax rate ranges for each category;
WHEREAS Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Duties and Import Duties;
WHEREAS Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. ADJUST THE EXPORT DUTY RATES APPLIED TO WOOD AND WOOD PRODUCTS BELONGING TO GROUPS 44.03, 44.04, 44.06, 44.07, 44.08, 44.09, 44.15, 44.16, AND 44.18 AS STATED IN THE EXPORT DUTY TAX SCHEDULE ISSUED WITH DECISION NO. 106/2007/QD-BTC DATED DECEMBER 20, 2007 OF THE MINISTER OF FINANCE TO A NEW EXPORT DUTY RATE OF 0%, AND APPLY THIS TO CUSTOMS DECLARATIONS FOR EXPORTED GOODS REGISTERED WITH CUSTOMS AUTHORITIES FROM DECEMBER 1, 2008.
Article 2THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE CONSTITUTED DOCUMENT.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - Supreme People's Procuracy, Supreme People's Court; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - People's Committees of provinces and centrally governed cities; - Department of Legal Affairs - Ministry of Justice; - Units under and directly affiliated with the Ministry of Finance; - Customs Departments of provinces and cities; - Official Gazette; ||| - Government website and Ministry of Finance website; - FILE COPY: VT, CST DEPARTMENT. |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Do Hoang Anh Tuan |
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