Circular No. 111/2011/TT-BTC amends regulations on export tax for certain gold items, applicable from August 6, 2011.
适用范围
Export enterprises of gold
要点
- Enterprises → are subject to the new tax rate for certain gold items in the Export Tariff, specifically from August 6, 2011.
🌐 本文件的社会影响
- Positive impact: Reduces the tax burden for gold exporting enterprises, helping to increase profits and competitiveness in the international market.
- Negative impact: Requires time for enterprises to adjust accounting procedures and customs formalities.
❓ 常见问题
What is the new tax rate?
The Circular does not specify the exact tax rate, only amending the export tax rates for certain gold items in the Export Tariff.
When does the new regulation take effect?
The new regulation takes effect from August 6, 2011.
Who is responsible for implementing this amendment?
The Ministry of Finance is responsible for amending the export tax regulations for certain gold items in the Export Tariff.
Does it have any impact on enterprises?
Enterprises need to adjust their accounting procedures and customs formalities to comply with the new regulations, while also potentially reducing their tax burden.
What penalties will be imposed if the new regulations are not followed correctly?
This Circular does not specify penalty provisions, focusing solely on amending the export tax regulations for certain gold items.
全文
CIRCULAR
Amending regulations on export tax for certain gold items in the Export Tariff
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Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly regarding the amendment of 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 Goods Subject to Tax and the Tax Rate Range for Each Group of Goods, the Import Tariff with Preferential Rates according to the List of Goods Subject to Tax and the Preferential Rate Range for Each Group of Goods;
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 focus on curbing inflation, stabilizing macroeconomic conditions, and ensuring social welfare;
Implementing the directive of the Prime Minister in Official Letter No. 804/VPCP-KTTH dated July 26, 2011 of the Office of the Government;
Based on the opinions of the State Bank of Vietnam in Official Letters No. 539/NHNN-QLNN.m dated July 8, 2011 and No. 565/NHNN-QLNN.m dated July 26, 2011;
The Ministry of Finance amends the regulations on export tax for certain gold items in the Export Tariff as follows:
Article 1. Amend the regulations on export tax
Amend the regulations on export tax for certain gold items in the Export Tariff at Appendix I issued together with Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance stipulating the tariff rates of the Export Tariff, the Import Tariff with Preferential Rates according to the List of Goods Subject to Tax newly issued with this Circular.
Article 2. Effective Date
This Circular takes effect from August 6, 2011./.
DEPUTY MINISTER
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